The personal income tax return (Form 3 Personal Income Tax) is submitted to the tax office by entrepreneurs who are not subject to special tax regimes, lawyers and notaries (in private practice). To this list you need to add citizens who received income, the tax on which was not paid by the tax agent (employer, employer) and citizens to receive property tax deductions. The deadlines for submitting 3 personal income taxes are strictly determined by tax legislation. This article will discuss exactly this. In addition, we will find out what can await a tax resident who does not submit the specified return on time.
How are the deadlines for submitting 3-NDFL related to the deadlines for paying taxes?
What are the deadlines for filing a 3-NDFL declaration?
If you need to calculate and pay personal income tax for the next tax period (year), submit the 3-NDFL declaration after its end - before April 30 of the next year (clause 1 of Article 229 of the Tax Code of the Russian Federation). If April 30 falls on a weekend, then the deadline for filing the 3-NDFL declaration is shifted to the working day following this weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Taking into account these rules, the deadline for submitting 3-NDFL in 2021 falls on 04/30/2020, because it's a working day. This deadline for submitting 3-NDFL is valid for:
- individual entrepreneurs, private practitioners;
- foreign citizens working in the Russian Federation under a patent;
- citizens who received income:
- from tax agents who did not withhold tax upon payment;
- entrepreneurial activity;
- rental of property;
- sale of property owned for up to 3 years, securities, shares in the authorized capital;
- donations;
- remuneration of copyright heirs.
NOTE! The declaration for 2021 must be submitted using the new form from the Federal Tax Service order dated 10/07/2019 No. ММВ-7-11/ [email protected] can be found here. And in this article you will find detailed explanations about filling out the report and a sample.
Tax deductions have no statute of limitations
Tax legislation does not contain restrictions on the period for receiving a property deduction, therefore the right to a deduction when purchasing a home does not have a statute of limitations . You can claim a deduction either 10 years or 20 years after purchasing a home.
Example: In 2003, Degtyarev M.O. bought an apartment. In 2021, he learned about the property deduction, submitted the relevant documents to the tax office and received the deduction.
Example: In 2021 Kalacheva E.Z. I bought an apartment, but since the beginning of the year she has been on maternity leave to care for children and plans to stay on it for the next 6 years. Accordingly, at the moment Kalacheva E.Z. cannot receive a deduction (since he does not work and does not pay income tax). After she returns to work in 2026 and begins paying taxes, she will be able to exercise her right to a property deduction.
Despite the fact that there is no statute of limitations for receiving a property deduction, remember that you can only return taxes for the previous 3 years. More about this in the next paragraph.
Deadline for filing 3-NDFD upon termination of activity
Upon termination of activity for 3-NDFL, the deadline for submission is determined depending on which category of individuals the taxpayer belongs to. According to the standards contained in paragraph 3 of Art. 229 of the Tax Code of the Russian Federation, it is established as follows:
- within 5 days after the end of the month when this activity was terminated - this is the filing deadline for individual entrepreneurs and private practitioners under 3-NDFL;
Attention! The day of termination of activity is considered to be the date of making the corresponding entry in the Unified State Register of Individual Entrepreneurs, and not the date of filing the application for deregistration (letter of the Federal Tax Service of Russia dated January 13, 2016 No. BS-4-11 / [email protected] ).
- no later than a month before leaving the Russian Federation - this is how 3-NDFL determines the filing deadline for foreign citizens.
It is necessary to submit a declaration before April 30 if you
1. Received income from the sale of property (for example, an apartment or car)
Why file a declaration: to pay the state 13% of the income received.
The difference in purchase and sale prices is taken as the basis, and tax is paid on it. But there are many features here. For example, tax may not be paid if the property has been owned for more than three years (clause 17.1 of Article 217 of the Tax Code of the Russian Federation). If we are talking about real estate purchased before January 1, 2021, then you will not have to pay tax if you owned it for at least three years. Also, the “three years” rule applies to the inheritance of housing from relatives (or donation) or if, for example, the property has been privatized. If the property was purchased on or after January 1, 2021, then those who owned it for five years are exempt from tax.
2. Received something under a gift agreement not from relatives (real estate, car, shares, shares in a company, etc.)
Why file a declaration: to pay the state 13% of the income received.
Important: if you were given money as a gift, you do not need to pay tax on it.
3. Received income from their activities (for example, earned money from freelancing, rented out an apartment, etc.)
Why file a declaration: to pay the state 13% of the income received.
You can pay tax at a lower rate if you become self-employed or an individual entrepreneur. However, self-employed people do not need to submit a tax return.
Read on the topic: How to become self-employed: detailed instructions for 2019
4. Won up to 15,000 ₽ in a lottery, casino or sweepstakes
Why file a declaration: to pay the state 13% of the income received.
Important: if the winnings are less than RUB 4,000, then you do not need to pay tax.
5. Received income abroad
Why file a declaration: to pay the state 13% of the income received.
Important: tax must be paid if you live in Russia for at least 183 days a year. Otherwise, the tax resident status is lost and there is no need to pay tax in the Russian Federation.
6. You are an individual entrepreneur, notary, lawyer, etc.
Why file a declaration: to pay taxes for the previous year at a rate of up to 30% (depending on the chosen regime).
Read on the topic: Instructions: how is it most profitable for an entrepreneur to pay taxes
Deadline for filing 3-NDFL for tax deductions
If you need to receive social or property tax deductions not at work, but through the Federal Tax Service, fill out 3-NDFL and submit it at the end of the calendar year. When is the 3-NDFL declaration submitted in this case? The deadline until April 30 does not apply. That is, you can submit a return just to receive a deduction at any time throughout the year. In this situation, there is no need to focus on the deadline for submitting the 3-NDFL declaration.
The statute of limitations for filing a 3-NDFL declaration when applying for tax deductions is not established by law. But only 3 years are allotted for filing an application for a tax refund, counted from the moment this payment is made (clause 7 of Article 78 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated November 17, 2011 No. 03-02-08/118).
Please note that if you declare in 3-NDFL both income subject to declaration and the right to tax deductions, then you are required to submit such a declaration no later than April 30.
For example, when selling property owned for less than 5 (and in certain situations - 3) years, you need to report before April 30 of the year following the year of sale (clause 1 of Article 229 of the Tax Code of the Russian Federation). Therefore, if you decide to reduce the income from the sale of housing by expenses associated with its acquisition, and at the same time apply to it the deduction provided for the purchase of housing, then the declaration must be submitted no later than April 30.
Read more about the impact of the period of ownership of property on the taxation of income from its sale in the material “Sale of real estate below cadastral value - tax consequences.”
Tax cannot be refunded for years preceding the year in which the right to deduction arose
According to the Tax Code of the Russian Federation (clause 6, clause 3, article 220), the right to a property deduction arises:
- when purchasing under a purchase and sale agreement - in the year of registration of ownership rights according to an extract from the Unified State Register of Real Estate (certificate of registration of ownership rights);
- when purchasing under an equity participation agreement - in the year of receipt of the Apartment Acceptance Certificate.
You can return the tax (receive a deduction) only for the calendar year in which the right to it arose and for subsequent years. It is not possible to refund taxes for years preceding the year in which the right to deduction arose.
Note: more detailed information about the moment when the right to deduction arises can be found in the article “When does the right to tax deduction arise when purchasing a home?”
Example: In 2021 Matantseva G.S. entered into a share participation agreement for the construction of an apartment. In 2021, the house was completed, and she received an Apartment Acceptance Certificate. This means that G.S. Matantseva has the right to deduction. arose in 2021. At the end of 2020 (in 2021), she can file for a tax refund for 2021.
If the deduction is not fully used (the tax paid is not enough to fully receive the deduction), then she will continue to receive it in subsequent years. Refund tax for earlier periods (for 2021, 2021, etc.) Matantseva G.S. can not.
Example: In 2021 Borisov A.A. I bought an apartment under a sales contract. The certificate of registration of ownership was received in the same year. This means that A.A. Borisov has the right to a property deduction. arose in 2021. Accordingly, now (in 2021) Borisov A.A. can submit documents to the tax authority for a tax refund for 2021 and 2020.
You can submit documents for 2021 only after it ends. If the deduction is not fully used (the tax paid is not enough to fully receive the deduction), then he will continue to receive it in subsequent years.
Receive a deduction (return tax) for earlier periods, for example, for 2021 and 2021, Borisov A.A. cannot, since in these years the right to deduction has not yet arisen.
The only exception to this rule is when a retiree carries over a deduction. Pensioners have the right to transfer the deduction to three years preceding the year the right to it arose. This situation is discussed in detail in the article “Obtaining a deduction when purchasing an apartment by a pensioner.”
Results
The deadline for submitting Form 3-NDFL for declaring income is set for April 30, following the reporting year. If the deadline falls on a weekend or non-working date, it is shifted to the next closest working day. But for reporting for 2021, this rule does not apply and you must report no later than 04/30/2020, because it's a working day. For late submission of a tax return, the taxpayer will face a fine of at least 1,000 rubles.
When declaring tax for deduction, a specific deadline for filing 3-NDFL is not established by law. But the tax can be returned only for the last 3 years preceding the year of filing the declaration.
Sources:
- Tax Code of the Russian Federation
- Order of the Federal Tax Service dated October 7, 2019 No. ММВ-7-11/ [email protected]
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
What happens if you don't file a declaration?
You won't be able to get a tax deduction if you don't file a tax return, meaning you lose your money. Remember that to receive deductions, the declaration can be submitted at any time of the year; it does not have to be done before April 30. Do not forget also that the declaration is submitted for the previous year: if the purchase or service was made this year, then wait until next year.
If you need to file a return to pay taxes, then if you miss the deadline, you will face a fine of 5% of the unpaid tax amount for each month. The fine will be more than 1000 ₽, but will not exceed 30% of the specified amount. The fine for non-payment of personal income tax is 20% of the amount of unpaid tax.
Where and how to submit a 3-NDFL declaration
Submit the declaration to the tax office at your place of residence. The place where you receive income, sell property or buy an apartment does not matter. For example, if you live in Samara and sold an apartment in Moscow, the report is submitted to the Samara inspectorate. There are several options for submitting a document:
- take the document directly to the tax office in person or through your representative. The date of its submission is considered to be the day when it was submitted to the inspection;
- send by Russian Post, a valuable letter with a list of attachments. The delivery date is considered to be the day the document is handed over to the postal worker, indicated in the shipping receipt;
- send electronically through the taxpayer’s personal account or the Unified Government Services Portal. The day of submission is the day the document is sent to the inspectorate.
If you submit the declaration in person, prepare it in two copies. One will remain in inspection. On the second, the inspector will put a mark of acceptance indicating the date of acceptance. This document remains with you. When your representative submits the declaration, be sure to issue him a power of attorney. It must be certified by a notary.
What you need to know about social tax deductions?
Most often, Russians return 13% of income tax, which is included in the total cost of paid education. It is noteworthy that money is issued from the state budget to everyone who has received education on a paid basis before the age of 24. The only condition is that the form of training must be full-time.
A refund of income tax paid is possible in a number of cases. For example, in this way you can compensate for part of the costs of medicines and treatment. In the first case, in addition to the application, you must submit copies of prescriptions and receipts from pharmacies to the tax office, which is quite problematic. In the treatment situation, everything is much simpler, because any paid clinic will easily issue all the necessary papers.
Social tax deductions can be made even for paying for tuition at a driving school, educational courses, dance clubs, sports sections, etc. By the way, not all residents of our country know about this. In all the above cases, 13% of the total cost is refunded. The only thing you should remember is that only officially employed Russians retain the right to receive property and social deductions.
Filling out the declaration
Nowadays, filling out the 3-NDFL declaration is much easier than before, because there is a special computer program called “Declaration”.
There are several important steps in it:
- Setting definitions. You must enter your tax office number.
- Information about the applicant. Here you should indicate all the necessary personal information.
- Income received on the territory of the Russian Federation.
- Deductions. Next you need to fill out, based on what you want to do and why you are filling out these documents.
- If you needed to pay tax, then the procedure has already been completed; if you needed to get a deduction, then you need to fill out another tab.
How to fill out a tax return correctly?
If you want to quickly create a document required by the tax authorities, then use the “Declaration” program. It's free. The only thing worth remembering is that you need to use the current version, i.e. If you want to declare income received for 2021, then only the “Declaration 2017” program is suitable for you.
After launching the application, proceed to creating a document. In the first step, you must set the conditions. This means you need to enter the number of the tax office to which you are going to submit papers.
Next, you should provide information about the declarant. There is nothing complicated about this, because you just need to enter your personal data. As a rule, full name, date of birth, address, passport number, TIN, etc. are indicated.
The next point concerns income received in the Russian Federation. In this case, you will need a certificate of income, which is issued at your place of work. Having it, you will easily cope with this part of filling out the tax return.
Next you need to provide information about deductions. This means you must indicate the number of children you are raising. If you don't have them, then skip this point.
Further filling out of the declaration depends on the given situation. If you are going to provide the tax authorities only with information about your income, then nothing more is required from you. If you plan to receive social deductions, then you will have to fill out a few more points.
The “Declaration” program is simple and convenient, but if you cannot figure it out, then contact an accountant who will create the necessary document for you for a small fee. Such a service costs about 500 rubles. Offices providing it are usually located next to tax offices.
When are you required to submit 3-NDFL?
There are several cases when the law obliges you to submit a declaration. Here are the most common cases. It is provided if:
- you received income from which tax was not withheld. For example, we rented out an apartment (hire) and received rent;
- you sold any property that you owned for less than 3 years. For real estate, this period is even longer - 5 years. Only in certain real estate situations can you use a 3-year period (for example, if you are selling real estate that you inherited);
- you made money from the sale of securities, precious metals (metal account) or foreign currency, which at the time of sale were in your possession for less than 3 years.
In these situations, you are required to comply with the deadlines established by law. In other cases, you can file a return voluntarily. For example, if you want to return the tax and receive a property tax deduction when buying an apartment, room, residential building, a social deduction for treatment or education, the standard one is for child support. In these situations, the law does not limit you to the deadline for submitting the document. You can do this at any time.
Pensioners
There are also income tax refunds for pensioners. True, it all depends on what exactly you are deducting for. Collect a complete list of documents for a particular case, and then attach some special certificates.
Which? Here you will need a pension certificate (copy), as well as all documents that confirm your benefits. For example, certificates of disability. If you were in the military, then your military ID will also come in handy. This is all.
