“1C: Accounting 8” (rev. 3.0): how to fill out Section 7 of the VAT return and the register of supporting documents (+ video)?

2-NDFL - a certificate of income of an individual, which is used both for tax reporting and for personal purposes of taxpayers. It reflects the amount of income and the amount of personal income tax withheld for the reporting period. This form is submitted to the Federal Tax Service by organizations and entrepreneurs paying income to individuals. The certificate is filled out for each person separately. The form of the certificate and the procedure for filling it out were approved by the Order of the Federal Tax Service dated November 30, 2015 No. ММВ-7-11/ [email protected] (last edition according to the Order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/ [email protected] ).

since 2019 ! Read in the article: New form 2-NDFL from 2021 - sample filling

When is Form 2-NDFL needed?

The main purpose of 2-NDFL is reporting to the Federal Tax Service . Inspectors need it to check whether the tax agent (most often the employer) has calculated the personal income tax amount correctly.

The certificate is submitted by the tax agent in the following cases:

1. If he paid income subject to personal income tax.
2. If he paid income from which personal income tax cannot be withheld. In this case, within two months after the end of the tax period, this must be reported to the Federal Tax Service and the certificate in question must be submitted based on the results of the tax period.

Another purpose of 2-NDFL is the issuance to individuals to whom income payments were made, upon their application. Typically this is required:

• to fill out the 3-NDFL declaration (information from 2-NDFL is needed);
• for obtaining a loan;
• to provide a new job in order to receive a tax deduction (in this case, income from the beginning of the year is taken into account, including from the previous place of work, if it has changed);
• for other purposes.

The employee is not required to indicate in the application why he needed 2-NDFL. In any case, the tax agent is obliged to issue this certificate.

Report form 2-NDFL was changed by order dated January 17, 2018 No. ММВ-7-11/ [email protected] In our article we give an example of filling out the new form.

You can !

Inventory of documents for the tax office: how to fill out the sample form correctly

You can submit an income tax return either in person or remotely. Today there are three possible ways:

• Come to the tax office at your place of registration and submit the declaration in person;
• Send it by mail with a description of the contents;
• Submit a declaration via the Internet in the taxpayer’s personal account on the Federal Tax Service website (access requires user registration with the tax office).

You can also entrust a relative or friend to file the declaration. To do this, you will need a power of attorney certified by a notary. And parents can do this for their children by providing a document confirming the relationship.

There are three possible situations in which a taxpayer may be held liable for failure to timely file a tax return and pay personal income tax:

1. No return was filed and no tax was paid;
2. The declaration was not filed because the tax is covered by the deduction;
3. The declaration was submitted on time, but the tax was not paid or was not paid on time.

Let's consider each situation in more detail.

The service has a specific order that clearly defines the list for each case.

If the taxpayer does not come in person, but is sent by letter, then the post office must draw up a list that will be attached to the letter (internal inventory).

After this, the form is certified with a signature and seal.

A list of documents is a form with a complete list of statements and other supporting documents. They are most often submitted to the tax office in order to receive a property deduction and personal income tax refund. The order of the Federal Tax Service clearly defines who has the right to this and in what cases what needs to be provided to the tax office.

Typically this is a Form 3 personal income tax declaration, and then:

• 1. If this is a property deduction - a certificate of sale or purchase of an apartment, an act of transfer of property.
• 2. In the case of a tax refund - contracts and checks that will confirm the costs of treatment or education.
• 3. If this is compensation for the treatment of relatives, then also papers confirming the relationship.

 Inventory of documents to the tax office - a sample of this form will be needed if a whole package of documents is submitted to the tax office. Whether there is a regulation according to which an inventory of papers transferred to tax authorities must be compiled, or it can be compiled in free form, we will tell you in our article. Contents In our country, the income of individuals is subject to income tax.

This tax is covered by Ch. 23 Tax Code of the Russian Federation. The code also contains a list of deductions (standard, social, property, etc.) that reduce the income taken into account when calculating tax. When claiming the right to a deduction by submitting 3-NDFL to the tax authorities, an individual must submit supporting documents.

The transferred papers must be accompanied by an inventory.

The Tax Code of the Russian Federation does not provide its specific form.

There are inspectorates that recommend a certain inventory format to their taxpayers. At the same time, taxpayers are allowed to transfer documents with their own version of the inventory.

Let us give a possible example of an inventory of documents submitted to the tax office using examples of deductions most often claimed by taxpayers - property and social.

What might an inventory of documents to the tax office look like if an individual is applying for a social deduction?

In order to receive such a deduction, an individual must submit documents proving that they incurred the corresponding expenses. Thus, a deduction for a child’s education is confirmed by a set of papers:

• declaration 3-NDFL;
• certificate form 2-NDFL;
• copy of the passport;
• a copy of the agreement with the university;
• a copy of the university license;
• documents fixing tuition fees;
• a copy of the birth certificate;
• a certificate from an educational institution issued to the child stating that he is studying full-time.

List of documents to the tax office - a sample for transferring the above documents: No. Document giving the right to a social deduction Number and date of the document Number of pages 1 Declaration 3-NDFL b/n dated 03/10/2017 5 2 Certificate 2-NDFL for 2021.

No. 6 dated 03/05/2017 1 3 Copy of passport - 3 4 Copy of training agreement No. 32 dated 08/10/2016 3 5 Copy of educational institution license No. OI-2658 dated 01/12/2013 1 6 Bank statement dated 09/12/2016 1 7 Copy of certificate birth certificate No. SI-126589 dated 02/01/1998 1 8 Certificate from educational institution No. 26 dated 03/05.

2017 1 9 Application for return of social deduction w/n dated 03/21/2017 1 Total 17 To confirm a property deduction, for example for the purchase of an apartment, an individual must have almost the same set of papers as when applying for a social deduction, but the attached documents must indicate about the expenses incurred for the purchase of real estate. So, you must submit to the Federal Tax Service:

• declaration;
• income certificate;
• documents fixing rent for the apartment;
• apartment purchase and sale agreement and transfer and acceptance certificate.

An individual must fill out the appropriate application for a refund of the required amounts if he intends to return tax from the budget.

More on the topic Processing a refund to the buyer

A refund application is not required to receive the notice (subsequently transmitted to the employer). In this case, a sample list of documents submitted to the tax office can be compiled similar to the previous example.

 Inventory of documents to the tax office - a sample of this form will be needed if a whole package of documents is submitted to the tax office. Whether there is a regulation according to which an inventory of papers transferred to tax authorities must be compiled, or it can be compiled in free form, we will tell you in our article.

For example, when filing 3-NDFL in person, a tax specialist can check all documents submitted to the tax office for compliance with the list.

Personal income tax is an income tax that is levied on citizens in Russia.

Personal income tax payers are both residents of the Russian Federation and foreign citizens if they earn money from Russian entities. Tax agents are intermediaries between payers and the government. Tax agents are employers (legal entities, individual entrepreneurs).

They remit the payroll tax of an individual to the tax authority in the place where they are registered. 13% is the basic and most often used tax rate on the income of a citizen, resident of the Russian Federation. There are also other rates.

They depend on the type of income and category of payer.

In total, according to the tax code, there are 5 tax rates.

Every year, the applicant is required to send a 3-NDFL declaration for the previous year to the tax office at the place where he is registered.

He submits a declaration if he earns money as an entrepreneur, sold real estate, rents out an apartment, received property as a gift, receives additional income from which the tax agent does not withhold tax, won the lottery, or wants to claim the right to receive a tax deduction. A tax deduction is an amount withheld monthly from the payer’s salary.

As for payers interested in receiving tax deductions, the period specified above does not apply to them. They can submit a declaration at any time convenient for them during the year.

A tax return is a document developed by the Federal Tax Service of the Russian Federation (hereinafter referred to as the Federal Tax Service of the Russian Federation). There are certain requirements for filling out this document.

To reduce the tax base, a citizen is required to submit a package of papers confirming his right to a deduction. In this and similar situations, you need to know how to create an inventory of documents. There is no approved form for such a list, so an entrepreneur or representative of an organization can use their own form.

What is the difference between these forms:

1. Inventory of attachments – a generalized list of transferred forms.
2. Inventory of documents - the specific composition of the package with papers for transfer.

As already noted, the inventory of documents submitted to the tax office does not have a unified form. You can write it either on a regular sheet of paper or on the organization’s letterhead.

As a rule, it is formatted as follows:

• Addressee details. They are indicated in the upper right corner of the page. In most cases, the full name of the head of the local tax office, where the documentation will be provided, is indicated.
• Date of preparation of the list and registration number. This information is indicated in the upper left corner of the page.
• Main text. It is appropriate to start it with words like this: “In accordance with the request received, we are sending you a list of documents...”. Here you should also write down the number of the request from the tax office, the reporting period to which the certificates relate, and the type of tax regime. In addition to the name of the form, you should enter the number of sheets and copies. It is noted whether the original or a copy was provided by the taxpayer. If the organization's seal is affixed to the sheet, this is also worth mentioning.
• Taxpayer's signature. If the list is compiled by an organization, its head shall sign it.

When personally transferring papers and a document inventory form for the tax inspectorate, you should request a signature and stamp from the tax inspectorate employee.

Some tax offices offer their own template. However, this does not oblige all taxpayers to use this particular template during audits. The main criterion is the availability of the names of all certificates and contracts submitted to the inspection.

As already noted, there are no strict design rules here. However, there are some recommendations that should be taken into account when filling out the form. Let's start with the fact that the inventory must contain sufficiently complete information about the document, which would subsequently allow it to be identified.

Worth including:

1. Name;
2. date of compilation;
3. registration number;
4. name of the second party to the transaction.

It is recommended to place the names in a certain order. First come the forms received from higher institutions; these can be decrees or orders. Next, indicate estimates and so on.

According to Chapter 23 of the Tax Code, the tax base for personal income tax can be based on the amount of the deduction. There are 5 main types in total. Moreover, each of them requires documentary confirmation.

Submission deadlines

Everything regarding the procedure for filling out the form is specified in the order of the Federal Tax Service dated October 30, 2015 No. ММВ-7–11/ [email protected] This document also approved the format for sending 2-NDFL in electronic form.

The certificate is signed directly by the head of the organization (IP) or by a person authorized to sign an order or other internal document. Thus, 2-NDFL can be signed by the chief accountant or his deputy, the accountant responsible for payroll, and so on.

The deadlines for submitting a certificate in general are as follows:

• 2-NDFL with sign 1 - no later than April 1,
• 2-NDFL with sign 2 - no later than March 1 .

Certificate 2-NDFL for 2017 with sign 1 is submitted before April 2, 2021 , since April 1 falls on a Sunday.

General information about the provision

It allows inspection inspectors to gain a more complete understanding of the activities and profits of the enterprise. It must be taken into account that this is not considered mandatory for the taxpayer, but is his right.

We recommend reading: Land Category Code Changed In 2021

How to check the list

For a report such as the register of supporting documents 3, the personal income tax form can be found in a separate Appendix under number 3. It is approved by order of the Federal Tax Service and is attached to the main Regulations.

Please note that the register of attached documents to 3-NDFL, the form of which we discussed above, cannot be considered such an inventory - it is filled out on a special postal form, where a stamp with the date of dispatch and the signature of a postal employee are affixed. Another option is professional deductions, in particular , on copyright inventions, civil contracts and in a number of other cases specified in the Tax Code. In this case, incompletely used professional deductions are not carried forward to the next year. Let's say the amount of deductions due to a citizen in 2021 turned out to be more than his income.

Procedure for filling out form 2-NDFL

The help consists of a title and five sections:

• Heading
• Section 1 “Data about the tax agent”
• Section 2 “Data about an individual - recipient of income”
• Section 3 “Income taxed at the rate of __%”
• Section 4 “Standard, social and property tax deductions”
• Section 5 “Total amounts of income and tax”

Heading

Example of filling out a header
The header should include:

The year for which the certificate is submitted, for example 2017.

number - continuous and sequential numbering, without breaks or repetitions. The numbers start from 1 and continue within the reporting year. Starting next year, the numbering will start again from 1. For a corrective or canceling certificate, the number of the primary certificate (that is, previously submitted) is indicated.

From - date of the certificate in the format DD.MM.YYYY, for example 02/09/2018. For a corrective or canceling certificate, also the current date.

The sign is indicated by the code:

1. The certificate is submitted in relation to persons for whom personal income tax has been withheld in full, including at the request of an individual
2. The certificate is submitted in relation to persons for whom personal income tax is not withheld
3. The certificate is submitted in relation to persons for whom personal income tax is withheld in full by the legal successor of the tax agent
4. The certificate is submitted in relation to persons for whom personal income tax has not been withheld by the legal successor of the tax agent

The most commonly used code is 1.

Correction number - indicate 00 for the primary certificate, 01, etc. - for correcting, 99 - for canceling.

in the Federal Tax Service - the code of the tax inspectorate for accounting.

Section 1. Information about the tax agent

An example of filling out section 1
Code according to OKTMO - the parameters of the division that paid the income are indicated (if the head one - the codes of the head one, if the separate one - the codes of the separate division) according to the All-Russian Classifier of Municipal Territories OK 033-2013, approved. by order of Rosstandart dated June 14, 2013 No. 159-st. The field consists of 11 acquaintances. If the code has 8 characters, no characters are placed on the right.

If during the reporting year an employee worked in several departments located in territories with different OKTMO codes, then for each department you need to issue your own certificate and indicate your code in it.

Entrepreneurs put a code on UTII or PSN according to the place of activity.

Individual entrepreneurs using other taxation systems, as well as notaries, lawyers and others, set the code at their place of residence.

The legal successor of the tax agent indicates the OKTMO code at the location of the reorganized organization or a separate division of the reorganized organization.

TIN - 10 characters for legal entities, 12 characters for individual entrepreneurs.

Checkpoint - to be filled out only by legal entities. If an organization has a separate division, a checkpoint is placed at the location of the separate division.

If during the reporting year an employee worked in several departments, then for each department you need to issue your own certificate and indicate your checkpoint in it.

Tax agent - the abbreviated name (in case of absence - the full name) of the organization is indicated according to its constituent documents. In this case, the content part (abbreviation or name) is located at the beginning of the line. Examples: “school No. 25”, “OKB “Vympel”.

If the Certificate is submitted by the legal successor of the reorganized organization, the name of the reorganized organization or a separate division of the reorganized organization is indicated.

Entrepreneurs enter their last name, first name, and patronymic according to their identification document. Abbreviations are not allowed. A double surname is written with a hyphen. Example: Nemirovich-Danchenko Vladimir Ivanovich.

The form of reorganization (liquidation) is indicated by the code:

1. Liquidation
2. Conversion
3. Merger
4. Separation
5. Accession
6. Division with simultaneous accession

If the organization is not liquidated, transformed, etc., then the field remains empty.

The fields “Reorganization (liquidation) form (code)” and “TIN/KPP of the reorganized organization” are required when filling out the “Characteristic” field with the value “3” or “4”

TIN/KPP of a reorganized organization - indicated for a reorganized organization or a separate division of a reorganized organization.

Section 2. Information about the individual recipient of the income

An example of filling out section 2 of
the Taxpayer Identification Number in the Russian Federation - the Taxpayer Identification Number of an individual, confirming registration with the Federal Tax Service. If there is no TIN, this field is not filled in.

TIN in the country of citizenship - indicated if the foreigner has a TIN or its equivalent. For citizens of the Russian Federation, the field is not filled in.

Last name, first name, patronymic - indicated according to the identity document indicated below. Middle name if available. Abbreviations are not allowed. To indicate the full name of foreigners, you can use the Latin alphabet.

Taxpayer status - indicate the code:

1. for a resident of the Russian Federation
2. for non-residents of the Russian Federation
3. for a non-resident of the Russian Federation recognized as a highly qualified specialist
4. for participants of the State program to assist the voluntary resettlement to Russia of compatriots living abroad who are not residents of the Russian Federation
5. for refugees and persons granted temporary asylum in Russia who are not residents of the Russian Federation
6. for foreign citizens working in Russia on the basis of a patent

If during the year an individual changed citizenship and at a certain period was a resident of the Russian Federation, a 1 is given. For foreigners working on the basis of a patent, in any case, a 6 is given.

Date of birth - date in the format DD.MM.YYYY, for example 04/01/1992.

Citizenship - indicate the code according to the All-Russian Classifier of Countries of the World (OKSM). For Russian citizens - code 643 . If an individual does not have citizenship, the code of the country that issued the identity document is indicated.

The code of the identification document is indicated according to the reference book “Codes of types of documents proving the identity of the taxpayer” of Appendix 1 of the Order of the Federal Tax Service No. ММВ-7-11 / [email protected] Example: 21 - Russian Federation passport, 07 - military ID.

Series and number - the details of the document are indicated: series and number of the document, the “No” sign is not placed.

Residence address, zip code, district, city, etc. — filling out all address fields was canceled by order of the Federal Tax Service dated January 17, 2018 No. ММВ-7-11/ [email protected]

Section 3. Income taxed at the rate of __%

Example of filling out Section 3
Section 3 indicates information on income accrued and actually received by an individual in cash or in kind, as well as in the form of material benefits, by month of the tax period and corresponding professional deductions.

Standard, social and property tax deductions are reflected in section 4.

Income for the previous year paid in the next year is reflected in the certificate for the previous year. If income was paid after the certificate for the previous year was submitted (for example, in April of the next year), it is necessary to issue a corrective certificate.

When issuing a certificate with features 1 and 3 , this section indicates all income: both those from which personal income tax is withheld and those from which personal income tax is not withheld.

When issuing a certificate with features 2 and 4, this section indicates income from which the tax agent did not withhold personal income tax.

When drawing up a cancellation certificate, section 3 is not completed.

The heading indicates at what rate __% the tax amounts are calculated. If during the reporting year an individual was paid income at different rates, this section is completed for each rate.

What personal income tax rates may be:

• 13% — the basic rate for tax residents of the Russian Federation. This rate applies to: wages, remuneration under civil contracts, income from the sale of property, dividends, etc. In some cases, the income of non-residents is taxed at a rate of 13%: from employment; from carrying out labor activities as a highly qualified specialist; from the implementation of labor activities by participants in the State Program for Promoting the Voluntary Resettlement of Compatriots Living Abroad to the Russian Federation; from the performance of labor duties by crew members of ships flying the Russian flag
• 15% — rate for non-residents of the Russian Federation receiving dividends from Russian organizations
• 30% — rate for other income of non-resident individuals
• 35% — tax rate of income from winnings, prizes, interest income on deposits and in some other cases

Month - the number of the month for which the income was accrued is indicated in chronological order.

Income code —indicate the corresponding income code, selected from the “Taxpayer Income Type Codes.”

Amount of income —the specified income code reflects the amount of accrued and actually received income.

When issuing a certificate with attribute 2 or 4, the amount of income from which personal income tax was not withheld is indicated.

Deduction code - opposite those types of income for which appropriate deductions are provided, or which are not subject to taxation in full, indicate the corresponding deduction code, selected from the “Codes of types of taxpayer deductions”.

For income referred to in Articles 214.1, 214.2 and 214.3 of the Tax Code of the Russian Federation (income on securities, deposits, repos), several deduction codes may be indicated for one income code. Then the first code is reflected opposite the income code, and the rest are displayed in the lines below without filling out the “Month”, “Income Code” and “Income Amount” fields.

The deduction amount is filled in only for income for which professional deductions are provided, and for income that is not subject to personal income tax in full in accordance with Article 217 of the Tax Code of the Russian Federation. The amount of deduction should not exceed the amount of income.

Section 4. Standard, social and property tax deductions

Example of filling out section 4
The specified deductions are provided only on income subject to personal income tax at a rate of 13%, and only to residents of Russia. When drawing up a cancellation certificate, section 4 is not completed.

Deduction code - indicate the corresponding standard deduction code from the reference book “Codes of types of taxpayer deductions” (Appendix No. 2 to the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / [email protected] ). If the type of deduction is not in the directory, code 620 should be indicated (letter of the Federal Tax Service of Russia dated February 11, 2014 No. BS-4-11/2189).

The deduction amount is according to the specified code.

Notification confirming the right to social tax deduction; Notification confirming the right to a property tax deduction - to be filled out in the case of providing a social/property deduction. The number and date of the notification are indicated, as well as the code of the tax authority that issued the notification. If there are several notifications, several lines are filled in to reflect the details of all notifications.

Section 5. Total Income and Tax Amounts

Example of filling out section 5
Section 5 reflects the amounts of accrued and actually received income, as well as the amounts of accrued, withheld and transferred personal income tax at the rate specified in section 3.

If during the reporting year an individual was paid income at different rates, this section is completed for each rate.

Data on accrued personal income tax amounts must be rounded to full rubles in accordance with paragraph 6 of Article 52 of the Code - a tax amount of less than 50 kopecks is discarded, and a tax amount of 50 kopecks or more is rounded to a full ruble...

When drawing up a cancellation certificate, section 5 is not completed.

The total amount of income is the amount of accrued and actually received income without taking into account the deductions reflected in sections 3 and 4.

When issuing a certificate with features 2 and 4, this paragraph indicates the total amount of income from which the tax agent did not withhold personal income tax and which is reflected in section 3 of the certificate.

Tax base - the base from which personal income tax was calculated. Equals the difference between the “Total Amount of Income” and the total amount of deductions reflected in sections 3 and 4 of the certificate.

Amount of tax calculated - The total amount of accrued personal income tax.

The amount of fixed advance payments - the accrued personal income tax is reduced by this amount.

Amount of tax withheld - the total amount of personal income tax withheld. For reference, signs 2 or 4 are marked with a zero.

The tax amount transferred is the total amount of personal income tax transferred. For reference, signs 2 or 4 are marked with a zero.

The amount of tax over-withheld by the tax agent is the over-withheld amount of personal income tax not returned by the tax agent, as well as the amount of overpayment of tax resulting from the fact that the tax status of an individual has changed in the reporting year. For reference, signs 2 or 4 are marked with a zero.

The amount of tax not withheld by the tax agent is the amount of accrued personal income tax that the tax agent did not withhold in the reporting period.

A notification confirming the right to reduce tax on fixed advance payments is filled out if there is a corresponding notification. The number and date of the notification are indicated, as well as the code of the tax authority that issued the notification.

Final part

Example of filling out the
basement Tax agent - indicate the code:

1. if the Certificate is submitted by a tax agent (successor of the tax agent)
2. if the Certificate is submitted by a representative of the tax agent (successor of the tax agent)

Full name - indicate the full last name, first name, patronymic (if any) of the person submitting the certificate.

The name of the document confirming the authority of the representative - is indicated in the case when the certificate is submitted by the representative.

Sample list of documents for the tax office and form for 2021

A tax return in form 3-NDFL is filled out and submitted by individuals and individual entrepreneurs (IP) in two cases: when receiving income during the reporting year, and/or to receive an income tax deduction from the state.
For the purpose of declaring income, it is necessary to submit a declaration of income of individuals before April 30 of the year following the one in which the income was received. Declarations filled out for the purpose of obtaining a tax deduction can be submitted throughout the year without any deadline.

The declaration provides information on income for the previous year. That is, if a citizen reports for the sale of an apartment in 2019, then he must submit a declaration to the tax service until April 30, 2021 inclusive.

https://www.youtube.com/watch?v=https:www.googleadservices.compageadaclk

The deadline for paying tax on income declared in Form 3-NDFL is July 15 of the year in which the declaration is submitted. Thus, this year, taxes on personal income must be paid by July 16, 2020.

Once again, we would like to note that the deadline for filing a tax return until April 30 does not apply to those who need to receive a tax deduction. Such a declaration is submitted at any time after the end of the calendar year. The only limitation is that the deduction can only be returned for the last three years.

If, after reading this article, the thought occurred to you that filling out the 3-NDFL declaration on your own according to all the rules (so that it is accepted by the tax office the first time) is not as simple as it seems at first glance, then it would be logical to turn to specialists for help. In most cases, for a small fee, they will help you prepare all the necessary documents and fill out the declaration for you.

This service will be especially relevant for those who fill out a declaration in order to receive a tax deduction (when buying an apartment, for treatment, training, etc.).

Perhaps the best tax refund service can be found on the website NDFLka.ru. On it, each client is assigned a personal consultant, and the system has an intuitive interface, thanks to which you will not spend a lot of time filling out data to receive a finished declaration.

More information about the tax refund service, as well as an online calculator for calculating the amount of tax deduction, can be found on the Tax Refund page. And below you can watch video instructions for filling out the tax return form 3-NDFL.

You can fill out the declaration and register either online on the Federal Tax Service website or by hand by picking up the form at the tax office. The register should include all documents submitted to the tax office; be sure to double-check the entire list several times to avoid inconvenient situations.

That's all for the inventory of documents for the tax office. Now let's look at other features of filling out tax documentation.

To get back part of the previously paid income tax, the taxpayer only needs to submit to the Federal Tax Service an income tax return and all documents confirming the right to the deduction. We will tell you in this material what documents to attach to the 3-NDFL declaration, how to submit them to the Federal Tax Service, and whether they need to be accompanied by a register.

Inventory of documents for 3-NDFL: form, sample

To receive any tax deduction for personal income tax, an individual submits the following documents to the inspectorate:

1. Declaration of your income 3-NDFL. As of reporting for 2021, a new form is in effect, approved. by order of the Federal Tax Service of the Russian Federation dated December 24, 2014 No. ММВ-7-11/671 (as amended on October 25, 2017);
2. an application for a tax refund containing the payment details of an individual for the transfer of a sum of money from the Federal Tax Service (attached if the tax for refund has already been calculated in 3-NDFL);
3. employer's certificate 2-NDFL for the corresponding year.

What other documents will be needed for a personal income tax refund depends on the type of deduction that the taxpayer is claiming. The Federal Tax Service of the Russian Federation provided lists of documents that need to accompany declarations submitted for tax refund in each case in its letter No. ED-4-3/19630 dated November 22, 2012.

Let's take a closer look at them.

This deduction can be received by individuals who paid for treatment at medical organizations, purchased medications, prescription medications, and also paid contributions under VHI agreements for themselves or relatives.

To receive an income tax refund for treatment, the required documents include:

• for treatment services - copies of the contract for medical services and the license of the medical institution, if its details are not in the contract; you also need to take a certificate from the medical institution in form No. 289 about payment for services;
• for purchased medicines - the original doctor’s prescription with the obligatory stamp “For the tax authorities of the Russian Federation, Taxpayer INN” and copies of payment documents (cheques, payment slips, receipts, etc.);
• for VHI insurance premiums - a copy of the policy or insurance contract, a copy of the insurer’s license (if its details are not in the contract).

In addition, documents for 3-NDFL when paying medical expenses for family members must contain copies of documents on family ties: “children’s” birth certificates, marriage certificates, etc.

Part of the personal income tax can be returned for education - your own or a child’s, as well as for the education of the taxpayer’s brothers and sisters (clause 2, clause 1, article 219 of the Tax Code of the Russian Federation). What documents to submit for income tax refund:

1. a copy of the agreement with the educational institution and the educational license, if its details are not in the agreement,
2. copies of payment documents;
3. when paying for relatives - copies of documents on relationship (guardianship) and age of students, a certificate of full-time education (if this is not specified in the contract).

More on the topic Sample objection to a claim and rules for drafting

To return income tax for education, documents for a child or siblings are submitted by the taxpayer who paid for the education.

The attached documents when purchasing housing (clause 3, clause 1, article 220 of the Tax Code of the Russian Federation) will depend on whether it was purchased at the construction stage, or as a finished property.

When purchasing a finished property, the documents attached to the 3-NDFL declaration include copies of:

• purchase and sale agreement, certificate of acceptance and transfer of housing;
• documents confirming payment (checks, statements, receipts, receipts, etc.);
• extracts from the Unified State Register of Real Estate, and for real estate registered before July 15, 2016 - certificates of registration of ownership.

Documents for filing a 3-NDFL declaration when purchasing a property under construction:

1. agreement of shared participation in construction, or assignment of the right of claim;
2. act of acceptance and transfer;
3. payment documents.

When purchasing with a mortgage, you need to add documents to 3-NDFL:

• bank mortgage agreement with a loan repayment schedule;
• original certificate of interest paid.

Pensioners who bought an apartment also need to attach a copy of their pension certificate to the 3-NDFL, and spouses who have registered housing under joint ownership for less than 4 million rubles must attach an application and the original agreement on the distribution of the deduction between them to the documents for the 3-NDFL declaration.

Taxpayers who bought a house with a plot attach documents to the declaration by analogy with the purchase of an apartment, with the difference that the documents for income tax refund will include:

1. land purchase agreement with a residential building;
2. documents on ownership of land and residential buildings.

The documents attached to the declaration can be accompanied by a register that lists their names and number of sheets. It is recommended to use the form from Appendix No. 3 of Order No. MMV-7-6/97 of the Federal Tax Service of the Russian Federation dated February 25, 2016, but you can also draw up an arbitrary document. The number of sheets indicated in the register must coincide with their actual number and indicated on the title of the declaration.

The absence of a register is not considered a violation - clause 1.16 of the Procedure for filling out the 3-NDFL declaration (approved by Order of the Federal Tax Service of the Russian Federation dated December 24, 2014 No. ММВ-7-11/671) states that this is a taxpayer’s right, not an obligation. In this case, the register for 3-NDFL along with the attached documents will be filled out by the tax authorities themselves. They will also attach a new register if there is a discrepancy between the data specified by the taxpayer and the actual number of pages in the documents.

You will be able to submit a 3-NDFL declaration for 2021 to the tax office only at the end of the tax period (i.e. from 01/01/2019).

One of the important aspects of filling out the 2021 3-NDFL declaration form is the register of documents attached to it. It is sometimes called a register of supporting documents. What is it? And what should I write in this addendum to the declaration?

The register of documents attached to the 3-NDFL declaration form is a kind of document that is an inventory of all documentary evidence submitted along with the 3-NDFL form.

The register may include such papers as:

• Various types of evidence.
• Document on registration of an Individual Entrepreneur.
• Certificates and checks from a bank or other institutions, including healthcare.
• Agreements on concluding loan obligations.
• Information about the cost of the apartment.
• Certificate of marriage registration, state registration of property.
• The act of acceptance and transfer of real estate.
• Account statements.
• Agreement for education or training and advanced training.

The register is used to control submitted papers. For example, when filing 3-NDFL in person, a tax specialist can check all documents submitted to the tax office for compliance with the list.

The register of documents is a kind of guarantee for a citizen in case of loss of any of the documents. After all, if a document was listed in the register and then lost, tax workers will be held responsible for the loss. If the registry did not exist, then proving the fact of paper loss would be problematic.

Filling out the inventory

To the regular personal income declaration. persons are not required to provide documents. But to submit an application for a deduction, the register of documents will have to be filled out without fail. After all, the deduction is provided only along with supporting documents. We will understand all the features of the documentation and register for deductions of different types.

1. Property deduction. The list of documents required to submit form 3-NDFL to the tax office is not defined for an ordinary taxpayer. But according to the letter of the Federal Tax Service of the Russian Federation, there is still a certain register of documents that confirm the right to a property-type deduction.
   This notice specifies the documents that need to be attached to the 3-NDFL declaration form. These include:
   • Agreement on the acquisition of real estate in various forms (purchase or sale, deed of gift, inheritance, etc.).

   Documents on payments of funds to the seller.

2. Ownership of real estate, certificate of registration in the state register.
3. Agreement on the transfer or acceptance of residential premises.
4. Application for redistribution of compensation between husband and wife.
5. Mortgage agreement and certificate of interest that has been paid, as well as a loan repayment schedule.
6. Certificate filled out in form 2-NDFL.

All of the listed papers are submitted along with the declaration in form 3-NDFL.

7. Social deduction. To approve the right to a social deduction, the following documents may be required:
   Certificate of education (original and copy).
8. Agreement for treatment at the clinic on an extra-budgetary basis (a photocopy of it is additional).
9. Documents confirming all transfers made to charitable organizations.
10. Documents on completed payments.
11. Various types of receipts for medications.
12. Permission issued by the educational institution (photocopy).
13. Permission issued by a medical institution (photocopy).
14. Extracts on receipt of medical prescriptions and their implementation.
15. A document that can confirm that the applicant is related to the person who received treatment or training.
16. Help 2-NDFL.
17. If required, you must provide a document confirming information about full-time study.

More on the topic What documents are needed for life insurance

Sample of filling out the 2-NDFL certificate in 2018

2-NDFL - new form from January 17, 2018

and an example of filling out 2-NDFL

You can download:

• FORM Certificate of income of an individual 2-NDFL (.xls, 54 Kb)
• EXAMPLE of filling out a Certificate of Income for an individual 2-NDFL (.xls, 72 Kb)

registry.jpg

The declaration along with the documents is submitted to the Federal Tax Service at the place of permanent registration of the individual. This can be done by coming to the inspection office and submitting the documents in person; in this case, you need to print out a second copy of the declaration for yourself, on which they will put a mark of acceptance.

Documents to the tax office for income tax refund when purchasing a house with a plot

It is possible to prepare documents for income tax refund and send a declaration electronically, which requires the taxpayer to have an electronic digital signature. The attached documents, pre-scanned, are uploaded as files and sent to the Federal Tax Service through the “Taxpayer Personal Account” on the Federal Tax Service website.

To use the third method of filling out reports, you must have a personal account on the official website of the Federal Tax Service. The taxpayer’s personal account contains all his basic data: exact last name, first name and patronymic, registration address, TIN, number, date and place of issue of the passport.

It is worth noting the fact that when drawing up a 3-NDFL declaration, an individual needs to fill out only those items that relate to the profits and expenses received by him, and if we talk about the register, then it lists only those fields in which the list is indicated necessary papers.

Register of documents for 3-NDFL

For 2021, reporting form 3-NDFL is being generated in a new form; we suggest downloading the updated form in this article. Some sections and barcodes have changed; in the article you can see all the changes made to the report.

At the end of the register, just the date and your signature are enough, and at the beginning: Register of supporting documents when submitting a 3-NDFL declaration TIN _______________________ For the year __________ Last name _______________________ First name ___________________________ Middle name _______________________ The most convenient thing is to download the register of supporting documents for 3-NDFL on our website.

1. a sample of the new form 3-NDFL will also be needed by those who received property that belonged to them by right of ownership in 2021, and therefore there was a need to pay tax to the budget;
2. A sample of the 3-NDFL form using the new form is drawn up by citizens applying for income tax reimbursement by applying (standard, social, property).
3. 3-NDFL (new form) for 2021 is filled out by persons who receive income and independently calculate and pay tax obligations for personal income tax - private entrepreneurs, notaries and lawyers engaged in private practice;

We recommend reading: Experience Requirements for a Lawyer

Register for 3 personal income tax 2021 form download

It is worth noting the fact that when drawing up a 3-NDFL declaration, an individual needs to fill out only those items that relate to the profits and expenses received by him, and if we talk about the register, then it lists only those fields in which the list is indicated necessary papers.

When filling out the declaration itself, only the points that indicate the profit received by the citizen or the costs incurred are noted. For the additional register of documents for the 3rd personal income tax, the 2021 form is filled out differently. It records only those columns and lines in which you can indicate the available papers. These include:

A tax return is information in a form approved by the legislator, submitted by a person or his employer, about the income that was officially received during the reporting period. And also about tax discounts and benefits that apply to this income.

Register of supporting documents when submitting the 3rd personal income tax declaration, form

In the latter case, we recommend filing the declaration in person (not by mail) and taking the original documents with you to the tax office. Inspection staff can verify that copies match the originals and put confirmation marks on the copies.

The main task that the register performs for declaration 3 of personal income tax is to indicate the papers that provide data on the income and expenditure of funds of the entrepreneur. The document itself is a list of certificates and other papers attached to the main report.

Income codes and deduction codes

Last year, changes were made to the income codes . Some of them have been clarified, new ones have been added, and old codes have disappeared (for example, 1543 and 2791).

Below we list the most current income codes.

Popular income codes for 2-NDFL

At the end of December 2021, the list of deduction codes changed . In particular, previously there were general codes for parents, including adoptive parents, as well as guardians, adoptive parents and trustees. Since new deduction amounts were established for different categories, these codes were separated.

The most popular deduction codes are in the following table.

Popular deduction codes for 2-NDFL

What does the list of documents for the 3-NDFL declaration for property deduction look like?

If the payer wants to take advantage of a property deduction, for example, for the costs of purchasing an apartment under an equity participation agreement (hereinafter referred to as the DDU), he lists in the inventory:

Find out how to fill out the 3-NDFL declaration for property deduction here.

• 2-NDFL;
• DDU;
• Act of Handover;
• payment documents;
• application for distribution of deductions (on joint or common property);
• application for personal income tax refund.

A sample of how to make an inventory of documents for the tax office will help you deal with this issue. Thus, an inventory of property deductions, combined with an application for a deduction, can be downloaded on our website.

For information on the property deduction and documents to support it, see the publication “Documents for obtaining a property tax deduction.”

Penalties

For late filing of 2-NDFL, the following penalties apply:

• fine for an organization under paragraph 1 of Article 126 of the Tax Code - 200 rubles for each certificate not submitted on time ;
• fine for an official under Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation - 300-500 rubles .

For false information contained in 2-NDFL, for example, for indicating the TIN of another person, a fine of 500 rubles is imposed for each erroneous certificate .

You can avoid sanctions for false information in the standard way: if the error is identified independently, then before the Federal Tax Service Inspectorate discovers it, you need to submit an updated Form 2-NDFL.

Is it worth submitting the certificate in advance to allow time for correction? From the letter of the Ministry of Finance dated June 30, 2016 No. 03-04-06/38424 it follows that this does not make sense.

Explanation . The organization filed 2-NDFL ahead of schedule, for example, in early February. The tax authority found errors when checking the form. The accountant corrected everything and submitted an updated certificate before the end of the period, but the organization was still fined because the errors were discovered by the tax authority .

The register of attached documents to 3-NDFL will not replace the inventory of attachments

If the payer decides to send the declaration and supporting documents by mail, then even if there is a register for 3-NDFL, he must provide his letter to the Federal Tax Service with an inventory of the attachment. After all, the presence of an inventory of the attachment is a mandatory requirement of the Tax Code of the Russian Federation for items sent to the tax authorities by mail (clause 4 of Article 80 of the Tax Code of the Russian Federation).

One of the important aspects of filling out the 2021 3-NDFL declaration form is the register of documents attached to it. It is sometimes called a register of supporting documents. What is it? And what should I write in this addendum to the declaration? We will try to answer these and other questions in the article.

To get started, we will provide links to fill out the form:

1. The blank form 3-NDFL 2021 can be downloaded from this link.
2. The program for filling it out is available for download at this link.
3. An example form can be downloaded as a sample by clicking here.

The feasibility of compiling an inventory

Attention! The papers that are attached to the declaration of standard 3-NDFL for tax with losses on education must necessarily include copies of a certificate or other document that can confirm the right of the institution to carry out educational activities. If there are no licenses, a basic charter can be provided, which approves the status of the institution in which the process of acquiring knowledge takes place.

List of register of documents for deductions

In the case of preparing a tax return 3-NDFL in order to obtain a property deduction in connection with the purchase of housing in common shared ownership and a decision to establish the actual costs of the purchase of each of the owners, that is, which of the spouses will receive a deduction and in what amount, it is also necessary to attach relevant Cost Sharing Agreement.

The most important thing that is noted is that the payer does not have to create a register for 3-NDFL. This is only his right, but by no means an obligation. You can find out what the register form of supporting documents for 3-NDFL should look like, among other things, on the official website of the tax service.

Reporting Form 3 Personal Income Tax is mandatory for individual entrepreneurs, lawyers and other persons who have additional income. In some situations, the tax return is supplemented with various documentation, which requires the creation of a separate register for 3 personal income taxes.