Article 229 of the Tax Code of the Russian Federation. Tax return

Categories of citizens who are required to submit a 3-NDFL report

Individuals report for income received additionally from wages in the appropriate form 3-NDFL, coded KND 1151020. The form is regulated at the legislative level by Order of the Federal Tax Service of Russia No. ММВ-7-11/569 dated 10/03/2018. Individuals liable to pay the income tax must declare this tax. Citizens also have the right to reimburse part of the funds paid by filling out the KND form 1151020. It turns out that the person paying the profit tax is the one who must submit 3 personal income taxes. It is important to determine the tax status of the taxpayer - resident or non-resident. In ch. 23 of the Tax Code of the Russian Federation, or more precisely in paragraph 1 of Art. 299 ch. 23 Tax Code of the Russian Federation Federal Law No. 117 dated 05.08.2000 (as amended on 25.12.2018) provides information on who submits 3 personal income taxes:

individual entrepreneurs, citizens conducting private practice (Article 227 of the Tax Code of the Russian Federation);
foreigners who work for citizens of the Russian Federation as housekeepers and for individuals engaged in private practice (Article 227.1 of the Tax Code of the Russian Federation);
according to paragraph 1 of Art. 228 of the Tax Code of the Russian Federation, citizens who received:

Winnings.
Remuneration for hired labor under a GPC contract from individuals who are not tax agents.
Sold movable or immovable property and property.
Funds outside Russia.
Other profit on which the tax agent has not withheld a fee.
Royalties from the authorship of scientific, cultural, literary works, as well as from the creation of the latest models for Russian industry.
Donated funds from other individuals who do not work as individual entrepreneurs.
Money from real estate or securities contributed to the endowment capital of an NPO.

Thus, the profit duty is paid by individuals whose income was not subject to the tax agent’s fee. For example, winning a lottery or money from the sale of an apartment, since the citizen receives these funds in a bank account or in hand in full. In the KND form 1151020, a person must indicate these amounts and calculate the amount of the collection from them. If this is not done, then the tax office will in any case find out about the income and fine the citizen for an offense under the article on evasion of payment of fees - Art. 199 of the Criminal Code of the Russian Federation.

Complete list of persons required to file a tax return

According to paragraph 1 of Article 229 of the Tax Code of the Russian Federation, a tax return (in form - 3-NDFL) is submitted by taxpayers specified in Articles 227, 2271 and 228 of the Tax Code. These articles contain an exhaustive list of persons required to submit a declaration by April 30. Such persons include:

Individual entrepreneurs
Notaries in private practice
Lawyers who established a law office
Arbitration managers and other persons engaged in private practice
Foreign citizens working in Russia on the basis of a patent;
Persons who received income:

from the sale of property , if such property was owned at the time of sale for less than 3 (5) years (for example, from the sale of an apartment, cottage, garage, car, etc.), as well as from the sale of property rights;
under civil law contracts (for example, income from renting out property for an apartment, cottage, garage, car, etc.);
as a gift in cash or in kind (real estate, vehicles, shares, shares, shares, etc.) from a person who is not a family member or close relative;
in the form of remuneration paid to them as the heirs (legal successors) of the authors of works of science, literature, art, as well as the authors of inventions, utility models and industrial designs;
upon receipt of which the tax agent did not withhold tax (for example, when paying wages to an employee by court decision). It should be borne in mind that the obligation to pay personal income tax by the employee himself arises only after he learns about it. Consequently, the employer (former employer) is obliged to notify the tax office and the employee in writing that the employer did not withhold tax from the employee’s income.

For quite a long time, tax officials could not clearly explain what form such a notification should take. Finally, it happened: according to the Federal Tax Service, the employer is obliged to notify the employee by issuing a certificate of income (personal income tax form 2).

By letter dated April 10, 2017 No. BS-4-11/ [email protected] the Federal Tax Service of Russia explained the following:

an individual is not required to submit a declaration on income received from 01/01/2016, upon receipt of which tax agents did not withhold tax (including from payments of fines to individuals provided for by the legislation of the Russian Federation), information about which is provided by tax agents in the manner established by paragraph 5 of Article 226 and paragraph 14 of Article 226.1 of the Tax Code;
in this case physical the person pays personal income tax no later than December 1 of the year following the expired tax period, on the basis of a tax payment notice sent by the tax authority;
taxpayers have the right to submit a tax return to the tax authority at their place of residence (for example, in order to receive tax deductions);
in tax returns, individuals indicate all income received by them during the tax period, unless otherwise provided by this paragraph, sources of their payment, tax deductions, tax amounts withheld by tax agents, amounts of advance payments actually paid during the tax period, tax amounts payable (additional payment) or refund based on the results of the tax period. Taxpayers have the right not to indicate in the tax return income that is not subject to taxation (exempt from taxation) in accordance with Article 217 of the Tax Code (with the exception of income specified in paragraphs 60 and 66 of Article 217 of the Tax Code), as well as income on the receipt of which the tax is fully withheld by the tax authorities agents, if this does not prevent the taxpayer from receiving tax deductions provided for in Articles 218 - 221 of the Tax Code.

in the form of winnings in a lottery, sweepstakes or other risky games, from participation in promotions, competitions, etc.;
from sources located abroad (with the exception of Russian military personnel and some other categories), if they are tax residents of the Russian Federation

Persons wishing to receive through the Federal Tax Service:
standard tax deductions
social tax deductions
property deductions when selling property
property deduction when buying a home
professional tax deductions

This can be shown schematically like this:

Where to file a tax return

to submit a tax return to the tax office at the place of residence (permanent registration (registration) ).

Where to submit your income tax return:

addresses, telephone numbers, websites, details of tax inspectorates of St. Petersburg
addresses, telephone numbers, websites, details of Moscow tax inspectorates
find out the address of your tax office (other cities in Russia)

The method of filing the declaration does not matter. It can be submitted:

in person (if you have several hours to stand in line at the inspection);
through a representative (by proxy);
by mail (preferably by registered mail with acknowledgment of delivery and a list of the postal attachment);
via the Internet (if you have an electronic digital signature).

Deadline for filing a declaration

The above-mentioned persons must submit a tax return for the previous year by April 30 of the year following the reporting year.

Persons who want to receive a social or property tax deduction have the right to submit a declaration at any time after the end of the calendar year.

In the event that a person obliged to file a tax return does not submit a return by April 30, he will be held liable for taxation.

Liability is provided for in Article 119 of the Tax Code of the Russian Federation in the form of a fine in the amount of 5% of the amount of tax payable, but not less than 1,000 rubles and not more than 30% of the amount of tax .

How to correctly fill out a tax return (while simultaneously receiving a property tax deduction, i.e. “killing two birds with one stone”).

Persons required to file 3-NDFL due to duty

Sometimes citizens confuse the 3-NDFL declaration with a certificate of income, which is regulated by Decree of the President of the Russian Federation No. 460 of June 23, 2014 (as amended on October 9, 2017). This documentation is filled out by civil servants, the list of positions of which is prescribed in Decree of the President of the Russian Federation No. 557 of May 18, 2009 (as amended on July 3, 2018). In the profit certificate, civil servants (employees of the State Duma, the Ministry of Internal Affairs, the Ministry of Defense and the like) write down information about income in a brief form, and the KND form 1151020 reveals in more detail information about the additional money of individuals. In paragraph 3 of Art. 207 of the Tax Code of the Russian Federation is written about who fills out 3 personal income taxes on duty:

Russian military personnel;
employees of government bodies;
local government employees who are sent to serve abroad.

Thus, according to duty, employees in the Russian troops working in the state at the federal and municipal levels report additional income, regardless of their actual location. The listed citizens may be on a business trip, but are required to calculate tax funds and fill out the appropriate form for income received from other financial transactions.

If the deadline for filing 3-NDFL is missed

Violation of the deadlines for submitting the 3rd personal income tax declaration is punishable in accordance with Article 119 of the Tax Code of the Russian Federation. The amount of the fine is not fixed and depends on the length of the delay, but in any case cannot be less than 1 thousand rubles.

In general cases, the amount of penalties is calculated as the ratio of 5 percent of the amount of tax on the overdue return to the number of overdue months. The maximum amount of the fine cannot exceed 30 percent of the amount of tax payable.

The legal way to submit a declaration in violation of the deadline is the only case in which the entire amount of income tax is withheld from an individual, and the declaration is submitted in order to obtain a tax deduction.

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3-NDFL for tax deductions

In addition to reporting income, citizens have the right to return part of the taxes paid. For refunds, the form contains the following sections:

standard,
social,
property,
investment deductions.

Submitting 3 personal income taxes to the Federal Tax Service for reimbursement involves filling out the appropriate section and calculating the deduction.

The difference between reporting profits and submitting a form for a refund is that the latter is submitted voluntarily. To return part of the funds paid for fees, contributions, charity, treatment or education is a personal decision of a Russian citizen. Since it is not always possible to issue KND form 1151020 before April 30, an individual has the right to submit 3-NDFL for deduction throughout the year that began after payment of the funds spent. For example, a person paid for treatment in 2021, which means it is possible to return part of the money in 2018.

Should an entrepreneur report on Form 3-NDFL?

According to paragraph 1 of Art. 229 of the Tax Code of the Russian Federation, businessmen must report additional profits on the same basis as individuals. The filing deadline is the same - until April 30 of the reporting year. If an entrepreneur has stopped working and is no longer engaged in business, then providing a completed 3-NDFL within 5 working days after the closure of the business is the main obligation to the tax authorities (clause 1 of Article 119 of the Tax Code of the Russian Federation). The amount of the sanction is 5% of the unpaid tax amount, but not less than 1000 rubles and not more than 30% of the tax amount.

Income that is not subject to taxation

Profits that are not subject to tax are covered in a separate article in the tax code. According to Art. 217 of the Tax Code of the Russian Federation, not subject to taxation, types of profit:

state benefits for unemployment, pregnancy, and childbirth. An exception is payments for temporary disability;
pensions, including fixed, social supplements, insurance, old-age savings benefits;
additional payments for the appearance (birth, adoption) of the first and second child;
volunteers’ income from unpaid work;
income of blood donors, mother's milk, etc.;
alimony received by fee payers;
grants received by foreign companies to promote science, art, education;
awards in monetary equivalent after participation in sports competitions and other events that are sponsored by NPOs with grants from foreign companies;
the cost of travel to the venue of the competitions and the above events;
fees for great discoveries and achievements in the field of science, education, culture received abroad;
one-time additional payments;

Monetary donations.
Awards for assistance in searching for criminals, preventing terrorist attacks, and other assistance to executive authorities.
Funds received for reconstruction after natural disasters and terrorist attacks.

scholarships for students, graduate students, residents;
compensation: free housing; compensation for harm; money spent on food, sports equipment; payments upon dismissal. With the exception of:

Unused vacation.
Severance pay.
Additional payments of 3 and 6 times the average monthly salary for laid-off employees in the Far North.
Benefits related to the death of military and civil servants while on duty.
Expenses for staff development.
Business trips.

Recent payments and benefits are subject to a fee in accordance with the Legislation of the Russian Federation. This list is not complete, since there are many types of profit that are not subject to taxes. To clarify the full list, it is worth looking at Art. 217 Tax Code of the Russian Federation.

Fines for non-payment of personal income tax

Since January 1, 2021, the 2019 declaration campaign has been in effect, which obliges Russian citizens to report on income for 2018 by April 30, 2021. But you can issue and submit the KND 1151020 deduction form throughout the year. If a person wants to report and reimburse the funds, then the deadline remains stated - until April 30.

Despite the limited deadline for submitting the completed form, an individual has the right to pay the fee until July 15, 2021. If the fee is not paid, then the tax authorities have the right to punish the offender by deducting a percentage of the calculated amount of the fee in accordance with Art. 122 Tax Code of the Russian Federation:

primary unintentional - 20%;
intentional - 40%.

In case of categorical evasion of payment, Art. 199 of the Criminal Code of the Russian Federation - 100,000-300,000 rubles, 100% of wages or imprisonment for a period of 1-2 years.

Rules for filling out the 3-NDFL declaration and deadlines for its submission in 2020

If taxpayers fail to submit their returns on time, they may be subject to fines. The taxpayer may be held liable for providing incorrect information.

Main mistakes when filling out the declaration

Lack of data on standard deductions . For example, at the place of work a deduction was provided for a child in the amount of 10 thousand rubles. This data can be found in the 2-NDFL certificate in paragraph 4. In 3-NDFL, the data is indicated on sheet G1, but if the taxpayer does not claim deductions, then there is no need to fill out this page.