What is a tax return: a type of declaration forms

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.

Tax return submitted upon sale and purchase of a motor vehicle

The funds that the former owner of the car received upon its sale are included in the list of financial receipts classified as income of individuals. If the first owner of the car still has payment documents, a purchase agreement or a receipt from a car dealership, the amount stated in them can be deducted from the money purchased. Tax deductions are already paid from the difference. In addition, in the absence of these documents, you can receive a deduction in the amount of 250 thousand Russian rubles, also reducing financial losses.

And the proceeds received from the sale and the grounds for reducing its “body”, which officially plays the role of the tax base, must be recorded in a declaration marked as 3-NDFL. In addition, it indicates the details of the seller, the source of funds received (buyer) and other points related to the concluded transaction.

If the owner has owned the car for less than 36 months from the date of its registration, the declaration form is submitted to the tax office at the appropriate place of residence of the taxpayer before the thirtieth day of April of the month following the year of the transaction of the twelve-month period.

For more information on how to submit a declaration when selling a car, read our article.

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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Important nuances

It is important for taxpayers to understand: there is no unified guide for filling out declaration forms for each tax collection. For each, a corresponding list of norms has been developed regarding:

• the form used;
• deadlines for submitting documentation for verification;
• package of related documents;
• registration rules;
• making payments;
• method of transfer for verification;
• waiting periods;
• list of information that is indicated in the form.

To fill out some forms, the Federal Tax Service has developed specialized software that can be used during the process. Consultations are also provided by various legal organizations that help not only in correctly entering information, but also independently fill out the form based on the information you provided, assist in collecting and preparing related documentation and completing other steps. In addition, you can and should seek help from the local tax office that is processing your documents, as well as through the Federal System hotline.

Taxpayers who are officially registered on the electronic resource of the Federal Tax Service and have confirmed their identity have the right to transfer the documentation under discussion for verification via the Internet. This does not mean sending scans by email, but sending them for review in the taxpayer’s personal account.

If you decide to transfer documents in person, in paper form, but you do not have the time or opportunity to come to the service office, or send documents online, use the help of a friend or other trusted person, confirming his right to represent you at the tax office notary. Otherwise, the tax office will refuse to accept documents from this person.

In addition, delivery of documentation by post is available. In this case, it is important to issue confirmation of receipt of the parcel, which is then transferred by the postal worker directly into the hands of the customer. This method is often used by people who find themselves in a difficult situation, that is, who have entered into a confrontation with a service employee who subsequently decided to demonstrate an administrative advantage and refuse to receive documents due to some unimportant reasons. Since you don’t come to him in person, and the service cannot refuse to accept the parcel, the required confirmation will serve as your argument in the event of subsequent proceedings.

Video – Government services, filing a tax return

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.

Declaration for obtaining a tax deduction by an individual

According to the letter of the law, citizens living in the Russian Federation have the right to receive a partial refund of the personal income tax previously paid to the country’s treasury if special situations arise in their lives, which include:

• sale and acquisition of various types of real estate;
• studying at a higher educational institution;
• purchase and sale of land;
• sale and acquisition of motor vehicles;
• undergoing expensive treatment;
• giving birth and raising children;
• belonging to a special category of persons who are entitled to state compensation;
• sale of intellectual property;
• conducting business and having compensable expenses;
• other items.

You will have to confirm the tax deductions made, the return of which the taxpayer is applying for, using a 2-NDFL certificate, which is taken at the place of work, but you need to officially declare the expenses necessary to cover using the same 3-NDFL declaration form. As a rule, it is submitted directly to the tax office, not following the year in which the expenses were incurred, a twelve-month period, from the first day of January to the thirtieth day of April. In some cases, however, funds are received directly through the employer.

Let's give an example. Elizaveta Petrovna dreamed of having children all her life, and by the age of 30 she decided to undergo the procedure of artificial insemination, which is included in the list of expenses reimbursed by the state. The next year, she fills out a 3-NDFL declaration, indicating the amount spent, attaches a package of documents to it, including a copy of the passport, a 2-NDFL certificate and other necessary papers, and submits it to the tax service. After 4 months have passed to verify the data specified in the declaration, the required amount is credited to Elizaveta Petrovna’s bank card.

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.

Storing tax returns

An entrepreneur can store calculations and tax returns (or rather, copies with marks indicating their acceptance by the tax service) for five years after the end of the reporting period. Inspection bodies are set the same deadlines. This is done so that the taxpayer, if he loses his declaration, can always make a copy of it.

Sometimes there will be an urgent need to obtain a copy of a tax return for a particular tax, where there will be a mark from the federal tax service. For example, when a declaration was submitted electronically or a paper document was lost. It is possible that in order to conclude a specific contract with a counterparty, you will need to present a copy of the declaration for other government agencies or for the same tax office, but in a different region.

For example, for water taxes, copies of declarations are provided to the tax service in the place where the license to use water was obtained. It is necessary for the taxpayer to contact the local tax authority where the declaration was submitted and provide its paper version. The service employee will check the database to see if the appropriate reporting is available, after which he will be able to stamp this copy of the declaration.

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.

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.

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Each entrepreneur (IE) must submit a tax return for the past calendar year to the state tax office no later than the deadline - April 30. Reporting for a certain period (half-year, quarter) is submitted no later than the 20th day of the following day. month. Tax returns under the simplified system (simplified system) contain the following:

• individual tax number (TIN) of the individual entrepreneur;
• surname, first name, patronymic (full name);
• tax period;
• tax rate;
• OKATO and OKVED codes;
• budget classification code (KBK);
• amount of insurance premiums.

Declarations are submitted to the tax office in only one copy.

If there were no cash movements during the reporting period, then a simplified zero tax return is submitted, which must be filled out as follows:

• title page (title page);
• line numbering 001, 010, 020, 201;
• everything else is a dash.

Rented every quarter.

As for individuals. Tax returns are submitted by:

• When receiving income from the sale of property.
• Tax residents of the Russian Federation who have not resided in the country for more than 12 months or 183 days. The exception is military personnel who serve abroad in the Russian Federation and receive income there.
• Individuals who received various types of income over the past year and did not pay taxes for any reason.
• Individuals who received winnings from lotteries, casinos, slot machines, sweepstakes.
• Legal successors or heirs of scientific works, literary works, etc.
• Individuals who received a fee.
• When donating, a declaration must be filled out by persons who received income from other individuals in cash or by bank transfer. Do not submit a declaration when donated by close relatives.

In our country, the legislation provides for the provision of all types of tax returns with the possibility of correcting information or already corrected ones. Basically, amended declarations are submitted by the entrepreneur himself on his personal initiative. When inaccuracies are identified by the tax authorities, an updated form is provided upon request.