New procedure for registering declarations of conformity from RosAccreditation

Composition of the declaration

The special declaration may include the following:

• Page 001 – title page with information about the declarant;

• Page 002 – continuation of Page 001 with detailed information about the declarant;

• Sheet A is used to declare a property;

• Sheet A1 is filled in with information about the vehicle;

• Sheet B is required to fill out information about participation in the authorized or share capital of the organization and shares;

• Sheet B is used for declaring securities (except for those indicated in Sheet B);

• Sheet D is filled out if assets owned by the nominal owner were declared in the previous sheets;

• Sheet D is required to reflect information about controlled organizations;

• Sheet E is filled out for controlled structures without forming a legal entity;

• Sheet G is used to declare information about accounts and deposits in a bank outside the Russian Federation;

• Sheet 3 includes data on accounts and deposits in relation to the owner of which the declarant is the beneficial owner;

• Sheet Z1 is used to fill out information about the owner of accounts and deposits in respect of which the declarant is the beneficial owner;

• Sheet I is auxiliary; it is used to disclose additional information to the remaining sheets of the special declaration.

Pages 001 and 002 are required. Fill out the remaining sheets only when declaring some property or accounts. The general rule is this: a separate Declaration Sheet is filled out for each object. If it is missing, then the remaining information is entered into a new Sheet. Usually all information is provided in Russian. For Sheets in which the nominal owner is indicated, fill out Sheet D. Wherever you want to indicate additional information, additionally attach Sheet I. Place both auxiliary sheets (“G” and “I”) immediately after the sheet in which you are adding information.

Please attach to the declaration:

• copies of contracts for nominal ownership of property, certified by a notary, with translation into Russian. This is mandatory if in the declaration you declare your property, which is registered in the name of a nominal owner;

• other documents and information that will confirm the declaration data. This is optional. Translate the documents into Russian and have the translation certified by a notary;

• a list of documents and information attached to the declaration. It is necessary. Compose it in any form with a brief description of the details and characteristics of the documents. The inventory is required in two copies.

This is stated in paragraphs 1–7 of Article 3 and Article 5 of the Law of June 8, 2015 No. 140-FZ.

How to fill out a special declaration as part of the capital amnesty 2018

The declaration form is either filled out by hand in black or blue ink, or printed out. Double-sided printing of the declaration is not permitted.

Declaration form in MS Word format.

The declaration itself is easy to fill out. The first two pages are required to be filled out: 001 and 002 – Information about the declarant. All other pages - Sheets A-I - are filled out depending on what assets are being declared.

Features of filling out a special declaration (Appendix 2 to Law No. 140-FZ):

• Each asset (real estate, transport, securities, CFC, foreign bank accounts) is declared on a separate sheet. If more than one asset is being declared, an additional sheet must be used. For example, if you need to declare 5 accounts in foreign banks, you will need to use five sheets of J.
• If you fill out the declaration by hand, you must put a dash in all empty or incompletely filled fields.
• Corrections in the special declaration are not allowed.
• The pages of the declaration must be continuously numbered, starting from page 001.
• At the top of each page the last name and initials of the declarant are written, at the bottom there is a signature and date of completion. The exception is page 001.

Additional documents that must be attached to the special declaration (Part 5, Article 3 of Law No. 140-FZ):

• If you are declaring property owned by a nominee owner, a notarized copy of each nominee ownership agreement must be attached to the special declaration.
• You may, but are not required to, attach to the special declaration documents confirming the information contained in the declaration.
• If you attach the above documents to a special declaration, you must make an inventory of these documents in any form.
• You also need to indicate the number of sheets of attached documents on page 001 of the special declaration.
• Important: all documents must either be in Russian or have a notarized translation into Russian (Part 7, Article 3 of Law No. 140-FZ).

Page 001

Start filling out the special declaration from Page 001.

In the “Information about the declarant” field, indicate the full last name, first name, patronymic, without abbreviations. Check your passport or other identification document. Foreigners can fill out this information using letters of the Latin alphabet.

In the “TIN” field, enter the code that is indicated in your registration certificate.

Be sure to write down the number of pages in the declaration and sheets of attachments. If the declaration is submitted by an authorized representative, then also consider a notarized power of attorney, which confirms his authority. When accepting the declaration, the tax inspector will recalculate the pages in the declaration and the sheets of appendices to it. The data must match, otherwise the declaration will be refused.

Certify Page 001 with your personal signature. Please indicate the date of signature. If the declaration is submitted by a representative, then it is he who signs.

Do not fill out the section “Information on submission of the declaration”. The tax inspector will do this when accepting the declaration.

Such rules are written down in parts 11–18 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

Benefits for Special Return Filers

From March 1, 2021 to February 28, 2021, stage 2 of the voluntary declaration of foreign assets and accounts takes place in accordance with Federal Law No. 140-FZ. Individuals filing a special tax return receive the following benefits:

1. Transactions involving the transfer of property by its nominal owner to the actual owner of the property are exempt from taxation in accordance with the legislation of the Russian Federation on taxes and fees.

2. The declarant or the person whose information is contained in the special declaration are exempt from tax collection in the event of non-payment or incomplete payment of the tax, provided that the obligation to pay such tax arose for the declarant as a result of transactions related to the acquisition before January 1, 2021 , the use or disposal of property by controlled foreign companies, information about which is contained in a special declaration, or with the opening of funds to accounts, information about which is contained in a special declaration.

3. Exemption from criminal offenses under Art. 193, 194, 198, 199, 199.1, 199.2 of the Criminal Code of the Russian Federation, committed before January 1, 2018, if these acts are related to the acquisition, use or disposal of property, information about which is contained in a special declaration.

4. Exemption from administrative liability on the grounds provided for in Article 14.1 of the Code of Administrative Offenses “Carrying out business activities without state registration or without special permission (license)”, information about which is contained in a special declaration;

The form of the special declaration and the procedure for filling it out and submitting it are posted on the official website of the Federal Tax Service of Russia in the “Special Declaration” section (.

The special declaration is submitted by the declarant to any tax authority, including the central office of the Federal Tax Service of Russia, on paper in person or through his authorized representative acting on the basis of a notarized power of attorney.

For your information. Today, for tax authorities around the world, including the Federal Tax Service of Russia, banking secrecy has virtually ceased to exist. On July 1, 2015, the Russian Federation joined the Joint Convention of the OECD and the Council of Europe on Mutual Administrative Assistance in Tax Matters, and the Russian Federal Tax Service already has the ability to send tax requests to more than 90 countries and jurisdictions, including so-called offshore companies.

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 1 for the city of Sevastopol

Page 002

After completing Page 001, move on to the second.

In the section “Information about the declarant – an individual”, enter the details of the identity document. In the “Citizenship” field, write down the declarant’s status code:

• “1” – citizen of the Russian Federation. If a citizen of the Russian Federation has another citizenship, still indicate the number “1”;

• “2” – foreign citizen;

• “3” – stateless person.

In the “Information about identity document” section, please indicate:

• document type. For example, “passport of a citizen of the Russian Federation”;

• document details. Series, number, date of issue and name of the authority that issued it.

Fill in “Address of residence (place of stay) on the territory of the Russian Federation” if the declarant does not live abroad. Enter the corresponding number in the special box:

• “1” – place of residence;

• “2” – place of stay.

When the declarant is a foreigner (code 2), he must indicate “Name of country of citizenship (nationality) for a foreign citizen” and “Taxpayer code or equivalent (if available) for a foreign citizen.”

Those who permanently reside abroad fill out the field “Address of residence in the country of permanent residence of a foreign citizen (stateless person).”

These rules are established by parts 19–24 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

Declaration 3-NDFL 2021 - new form

The correction of the form was minor and affected several sections. Let us clarify and remind you of all the innovations that need to be taken into account (download and familiarize yourself with the new form 3-NDFL 2020):

• barcodes have been updated;
• Applications 1, 2, 7 have changed.

The list of those who submit 3-NDFL in 2021 has not changed. In accordance with the Tax Code of the Russian Federation (Articles 216, 217, 227, 228 and 229), the form is provided by:

• Individual entrepreneurs applying the general taxation regime;
• lawyers, notaries working privately;
• individuals who received income as a result of the sale of their own property or winnings in a lottery or competition;
• persons entitled to receive tax deductions;
• residents who received income outside of Russia;
• citizens of the Russian Federation who have income from foreign sources, with the exception of military personnel;
• individuals who received income from which income tax was not withheld;
• persons who received income in the form of remuneration for scientific inventions, the creation of works of art or literature;
• who have received income in the form of wages from other individuals or enterprises on the basis of a civil law or employment contract.

Also, a report is submitted if income is received from renting out property or received under a rental agreement.

Sheet A

Fill out Sheet A if you are declaring real estate. Fill out the lines in paragraph 2 “Information identifying real estate” as follows:

• “Registration number” – enter numbers (marks) here: registration, cadastral, conditional, inventory or other identification number. It all depends on where the property is located: in Russia or abroad;

• “Share in property” – if the property is entirely yours, indicate 100%, if there are several owners, indicate the percentage of the share;

• “Address of the location of the real estate” – take it from the title documents. If there is no official address, write down the details of the property's location. If you are declaring aircraft and water vessels, then write down the state registration address as the location according to Russian or foreign rules. If there is no such information, write down the address of the owner’s place of residence.

All rules are established by paragraphs 25–30 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

Sheet A1

Fill out this sheet with information about your vehicles that you own as of the date of filing the declaration.

In the “Information identifying the vehicle” field, enter the following data:

• on the line “Name of vehicle” – the name, make and model of the declared vehicle. For example, a GAZ M-20 Pobeda passenger car;

• In the line “Registration number”, indicate the one assigned to the vehicle during registration under Russian or foreign legislation. Even if the number is assigned by the manufacturer. Here enter the identification number (VIN), state and identification marks of aircraft, ships, small boats and others;

• on the line “Registration address” - the location of the vehicle according to registration documents or at the place of residence (stay) of the owner.

All these rules are stated in paragraphs 31–35 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

Sheet B

Fill out Sheet B when you directly participate in the authorized (share) capital of Russian and foreign organizations. That is, you own shares, interests and interests in the authorized (share) capital of such organizations as of the date of submission of the declaration. It is not necessary to indicate only data on controlled foreign companies.

Filling out the field “Information about the organization in which the declarant participates” is not difficult. It is enough to indicate everything exactly as in the Charter (constituent agreement). There are several features for foreign organizations:

1. “Registration number”, write down the one assigned in the country of registration (incorporation);

2. “Taxpayer code...” write down if it was assigned abroad;

3. “Address...” write down in full, the one in the country of registration (incorporation).

In the “Information identifying participation in the authorized (share) capital” field, write down the share of participation as a percentage, the number and par value of shares. In the latter, make an entry in the currency established by the issuer.

You can also record other information. For example, indicate the category or type of shares (securities), the procedure for their accounting, the persons carrying out such accounting, and other information.

Such rules are established by parts 36–43 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

First and second stages of declaration: basic differences

1. At the new stage of the capital amnesty, it has become possible to declare accounts that were closed as of the date of filing the special amnesty declaration².
2. You can submit a special declaration, even if one has already been filed as part of the capital amnesty in 2015-2016. In this case, the new declaration will not be considered updated.
3. A special declaration can be submitted to any tax authority or to the central office of the Federal Tax Service (although there are certain pitfalls here).
4. Additional emphasis is placed on the fact that failure to provide information about the sources of acquisition (methods of forming sources of acquisition) of property does not affect the guarantees provided under the amnesty.
5. The deadline for submitting notifications about controlled foreign companies and (or) notifications about participation in foreign organizations is not considered missed if such notifications are submitted together with a special declaration.
6. Benefits for non-collection of taxes associated with amnestied assets do not apply to taxes on profits and (or) property of controlled foreign companies.
7. A deadline has been established for the Federal Tax Service to submit a copy of the special declaration at the request of the declarant. 14 calendar days are given for this from the date of receipt of the written application.
8. The Ministry of Finance is now vested with the right to provide written explanations to the Federal Tax Service on the application of amnesty rules. These clarifications will be published on the Internet.

A number of changes affected cases of transfer of assets by a nominal owner to an actual one. Guarantees are valid subject to the indication of the property and the nominal owner in a special declaration. In particular, the following provisions have been introduced:

• When selling (redeeming) securities received by the actual owner from the nominee, he has the right to take into account the documented cost of such securities as expenses. The cost is determined according to the accounting data of the transferring party on the date of transfer. However, it cannot be higher than the market one, which is determined in accordance with the rules of the Tax Code.
• When selling property (property rights) received from the nominal owner and (or) otherwise disposing of such assets, the right to deduct the amount of expenses actually incurred appeared. Such expenses are recognized as equal to the value of property (property rights), which, in turn, is determined based on the rules established by law.

Sheet B

Here, indicate the securities (except shares) that you own as of the date of filing the declaration.

If you are declaring Russian securities, fill out the field “Information about the organization that issued the securities” in accordance with the constituent documents. Please provide full name, OGRN, INN and address.

When declaring foreign securities, fill out the field “Information about the organization that issued the securities” in the following order:

1. indicate the full name;

2. “Registration number”, write down the one assigned in the country of registration (incorporation);

3. “Taxpayer code...” indicate if available. Usually it is assigned in the country of registration (incorporation), or an equivalent;

4. Write down the full address in the country of registration (incorporation).

In the “Information identifying securities” field, enter the quantity and par value of securities, expressed in the currency established by the issuer.

In addition to this information, you can record other information identifying securities on Sheet B. For example, details of securities, if available.

All this is established by parts 44–51 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

Sheet G

Sheet G is special. Fill it out if you indicated on sheets A, A1, B and C that the owner’s rights to the property belong to the nominal owner.

In the “Nominal Owner” field, indicate:

• number “1” – for legal entities;

• number “2” – for individuals.

Fill in “Information about a legal entity” line by line with the following data:

• full name;

• “Registration number” is the one assigned in the country of registration (incorporation);

• Fill in the “Taxpayer code...” if it is assigned in the country of registration (incorporation);

• full address in the country of registration (incorporation).

Fill out “Information about an individual” according to the document proving his identity, line by line:

• write down the surname, first name, patronymic in full without abbreviations;

• “Name of country of citizenship (nationality)” indicate the one in which the individual is a citizen or national;

• “Taxpayer code...” indicate if it is assigned at the individual’s place of residence.

When filling out the “Information about the identity document”, indicate:

• its type, for example “passport of a citizen of the Russian Federation”;

• series and number of the document, name of the authority that issued it, and the date on which this occurred. In this case, use the data that is indicated in the document itself.

In the “Nominee Ownership Agreement” field, write down its name and details - date, as well as number. If there is no name and number, it is acceptable not to indicate them.

Such rules are enshrined in parts 52–59 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

Sheet D

Fill out sheet D “Information about a foreign organization recognized as a controlled foreign company” about foreign organizations controlled on the date of filing the declaration. The exception is foreign organizations in which you directly own shares. Indicate them on Sheet B.

Start with the full name of the KIO. Next, fill out the “Organization Information”:

• “Registration number” indicate the one assigned to the CIO in the country of registration (incorporation);

• “Taxpayer code...” enter if it is assigned to the KIO in the country of registration (incorporation), or an equivalent;

• Indicate the full address of the CIO in the country of registration (incorporation).

Start filling out the “Grounds for recognition...” field with the type of participation. There are two options here - indirect or mixed participation. Specify the share as a percentage.

In case of mixed participation, write down the amount of direct and indirect participation shares. Indicate the grounds on which you control the CIO, and the name and details of documents (if any) confirming your rights.

You have the right to indicate other information characterizing the grounds for recognizing a foreign organization as controlled and (or) identifying such an organization.

This is established by parts 60–66 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

Sheet E

Fill out sheet E “Information on a foreign structure without the formation of a legal entity, recognized as a controlled foreign company” if you control foreign structures without the formation of a legal entity on the date of filing the declaration. Such structures are called the same as in Sheet D, controlled foreign organizations (CFC).

“Name of the structure” – write down the full name of the KIO. If it is not there, then provide information identifying the legal form of the CIO. You can take this data from the personal law of the CIO or its constituent documents.

Fill out the “Structure Information” field in the following order:

1. “Registration number...” indicate if it exists;

2. “Taxpayer code...” indicate the one assigned to the KIO in the country of registration (incorporation), or an equivalent;

3. write down the date of establishment and (or) registration of the CIO;

4. indicate “Name of the country of establishment (registration) of the structure.”

In the “Grounds for recognition...” field, indicate the name and details of the documents (if any) confirming the status of the declarant. Additionally, you can specify a unique digital number from the CIO notification. It is also permissible to indicate other information characterizing the grounds for recognizing the declarant as a controlling person of the CIO or identifying such a structure.

All this is enshrined in parts 67–74 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

Changes in the area of ​​tax-free liquidation of foreign companies

In addition to extending the period for tax-free liquidation until March 1, 2019, the scope of benefits associated with it has expanded.

Let us recall that the provisions of the Tax Code on tax-free liquidation provide controlling persons of foreign companies with tax exemption in respect of income received upon liquidation of a foreign company. The law also provides for a number of tax deductions in respect of assets received during liquidation. As a rule, the deduction is provided in the amount of the documented value of the relevant asset on the date of its transfer upon liquidation. Thus, deductions can be received upon the sale of property received during the liquidation of a foreign company. In addition, in a situation where a person transferred property received during liquidation to the issuer of shares or to the authorized capital of an LLC, as a result of which he received shares or shares of the company, a deduction is also provided when such shares or shares are subsequently sold. The law also provides for other cases when a controlling person can reduce the amount of tax.

The innovations affected the following:

1. Income received during the liquidation of a foreign organization, both in kind and in cash, is now exempt from taxation. The provision also applies when a foreign structure is terminated without forming a legal entity. Previously, no cash exemption was available.
2. The Tax Code currently provides benefits for the sale of securities and/or property rights of a controlled foreign entity (or its Russian related party) when the CFC is subsequently liquidated. In such a situation, according to the changes that have come into force, the period for liquidation of a foreign company has been extended until March 1, 2021. Let us recall that the income from this operation received by the CFC, as well as its expenses in the form of the purchase price, are excluded from the profit (loss) of the CFC. At the same time, the sales price must be determined based on their documented value according to the CFC accounting data on the date of transfer of ownership. And again, the general principle applies here: the value cannot be higher than the market value as of the date of transfer of ownership.
3. The provision on the impossibility of recognizing as a tax resident of the Russian Federation a foreign company that was voluntarily liquidated within the legally established period remained in force. Exceptions also continue to apply where the time limit within which a foreign company must be wound up for its owner to benefit from the benefits may be extended.

Sheet J

Fill out Sheet G “Information about an open account (deposit) in a bank located outside the Russian Federation” if you want to declare your own accounts (deposits) in banks outside the Russian Federation. Those that are open on the date of submission of the declaration.

Fill out “Bank details” in the following order line by line:

1. name of the bank in which the account (deposit) is opened;

2. CODE (SWIFT) or BIC;

3. address of the bank's location. Here, provide information not only in Russian, but also in the language of the country where the bank is located, according to the documents and (or) information about the account (deposit) attached to the declaration.

Here are some features of filling out the “Account (Deposit) Details” field:

1. Indicate the “Name of the contract” if it exists. It must match the data in the documents and (or) account (deposit) information attached to the declaration;

2. In the “Agreement details” field, write down the number (if any) and date of the agreement on the basis of which the account (deposit) was opened.

This procedure is provided for by parts 75–79 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

At the Pan-European Meeting on Cooperation in the Field of Environmental Protection, a special declaration on low-waste and non-waste technology was adopted, which stated: “Non-waste technology is the practical application of knowledge of methods and means in order to, within the framework of human needs, ensure the most rational use of natural resources and energy and protect environment" [p.333] After bringing the goods to customs, the consignee, within two weeks, was obliged to provide a description of the goods delivered to his name, so detailed that the customs could, having checked the goods according to this description, carrying out a detailed inspection, calculate the amount of fees following goods .
This announcement (special declaration) had to be drawn up in a special form and contain all the information necessary for customs to check the quantity of goods, release them and statistical registration. The announcement had to contain instructions 1) on the ship, transport, etc., with which the goods arrived, 2) on the number of places, signs and their numbers, 3) on the quality and quantity of the goods, 4) on the price of the goods, 5) on the name of the owner of the goods, if the advertisement was submitted by a salesman, commission agent or attorney. [p.169] The amount of tax paid outside the Russian Federation and counted towards the payment of tax according to a special Declaration (calculation) adopted by the tax authority 330 [p.417]

A new element of the mandatory certification system is the fact that confirmation of conformity can be carried out through the adoption by the product manufacturer of a special declaration of conformity. Thus, the Law of the Russian Federation On Certification of Products and Services (Article 7, Clause 4) stipulates that the declaration of conformity is a document in which the manufacturer (seller, performer) certifies that the products supplied (sold) by him meet the established requirements. [p.483]

Individuals, upon receipt of a written request from a tax authority based on the information available to them, are required to submit within 60 calendar days a special declaration indicating all sources and amounts of funds spent on the acquisition of property specified in the request of the tax authority. [p.209]

A person submitting a special declaration has the right to attach to it copies of documents, certified in the manner prescribed by law, confirming the information specified in it. [p.209]

At the request of the tax authorities, the preparer of the special declaration or his representative must present for review the original documents, copies of which were attached to the specified declaration. [p.209]

The form of the special declaration is developed by the Ministry of the Russian Federation for Taxes and Duties in agreement with the Ministry of Finance of the Russian Federation. [p.209]

For a special declaration, an individual must submit not only certified copies of documents, but, at the request of the tax authorities, original documents confirming the information specified in the declaration. [p.209]

The special declaration form is developed by the Ministry of Taxes and Duties of the Russian Federation in agreement with the Ministry of Finance of the Russian Federation. [p.484]

The tax authority at the place of residence of an individual had to draw up and serve on that individual a written request to submit a special declaration. [p.66]

For violating the norms of Federal Law No. 116-FZ, an individual could be held accountable. If a special declaration is not submitted within 60 calendar days from the date of delivery of a written request from the tax authority, an administrative fine in the amount of up to 100 minimum wages established by the legislation of the Russian Federation at the time the fine was imposed could be imposed on an individual. In case of failure to submit a declaration within 90 calendar days from the date of delivery of a written request from the tax authority, an administrative fine in the amount of up to 1000 minimum wages established by the legislation of the Russian Federation at the time the fine was imposed could be imposed on an individual. Fines for failure to submit a special declaration within the established time frame could be collected only in court. [p.66]

The tax authority, having received a special declaration, was obliged to register it and, within a month, verify the accuracy of the information stated in it about the funds held by the individual. The head of the tax authority had to notify the individual who filed the special declaration in writing about the results of this audit. [p.66]

If it was discovered that the funds indicated in the submitted declaration were insufficient for the acquisition of the relevant objects, the tax authorities were obliged, at the request of an individual who submitted a special declaration, to take into account the information specified in the declaration of property drawn up in accordance with Art. 10 of Federal Law No. 116-FZ. [p.67]

If it is necessary to conduct an additional verification of the information contained in a special declaration, the head of the State Tax Inspectorate of a territory, region, autonomous region, autonomous okrug, or city, upon the recommendation of the head of the State Tax Inspectorate of a district, could extend the verification period by one month. In exceptional cases, the head of the State Tax Service, on the recommendation of the head of the State Tax Inspectorate of a territory, region, autonomous region, autonomous district, city (subject of the federation), could extend the period for verifying the information contained in a special declaration, but not more than for two months. [p.67]

A person submitting a special declaration has the right to attach to it copies of documents, certified in the manner prescribed by law, confirming the information specified in it. At the request of the tax authorities, the preparer of the special declaration or his representative must present for review the original documents, copies of which were attached to the specified declaration. The form of the special declaration is developed by the Ministry of Taxes of the Russian Federation in agreement with the Ministry of Finance of the Russian Federation. [p.296]

SPECIAL DECLARATION - a declaration, the filing of which is provided for by the system of tax control over the expenses of an individual. [p.437]

A person submitting a special declaration has the right to attach to it copies of documents certified in accordance with the law [p.437]

In the Russian Federation, there are three types of tax declarations, which, in the event of an object of taxation, individuals are required to submit to the tax authorities a declaration of income for the purpose of calculating income tax; a declaration of income of a citizen and property belonging to him by right of ownership; a special declaration and a declaration of property. [p.19]

Special declaration and declaration of property [p.20]

If it was discovered that the funds indicated in the submitted declaration were insufficient for the acquisition of the relevant objects, the tax authorities were obliged, at the request of an individual who submitted a special declaration, to take into account the information specified in the declaration of property [p.124]

A person submitting a special declaration has the right to attach to it copies of documents, certified in the manner prescribed by law, confirming the information specified in it. The form of the special declaration is developed by the Ministry of Taxes in agreement with the Ministry of Finance of the Russian Federation. [p.736]

Special declaration 735 Special duty 736 Special customs statistics 736 Special protective measures 736 Special shops (duty-free shops) 738 Special provisions for the application of international treaties 739 [p.907]

A desk tax audit is carried out at the location of the tax authority on the basis of tax returns and documents submitted by the taxpayer, and other documents on the activities of the taxpayer available to the tax authority. It is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date the taxpayer submits a tax return and documents serving as the basis for the calculation and payment of tax. [p.527]

Opinion on a special audit assignment on financial statements prepared in accordance with accounting principles that differ from Russian accounting rules. Current accounting principles are a set of criteria used to prepare financial statements that apply to all material elements and are generally accepted. Financial statements may be prepared for special purposes in accordance with accounting principles other than Russian or international accounting standards (for example, national ones). These financial statements do not include accounting agreements established for any specific purpose. Other forms of financial reporting may include tax returns, accounting schemes based on cash receipts and cash disbursements, financial statements established by any government regulatory agency. [p.311]

Such unfavorable financial conditions for the exploitation of mineral reserves by foreign capital for the grantor ultimately indicate the general unprofitability for the ANDR of the type of oil concessions imposed on it within the framework of the Evian agreements with France in 1962 by a special Declaration of Principles of Cooperation in the Use of the Underground Resources of the Sahara. Apparently, Algeria was forced to temporarily agree to such conditions primarily by its dependence on the former metropolis for loans and subsidies, as well as in other economic areas that were comprehensively regulated by these agreements2. [p.62]

An individual must submit a special declaration, the form of which is developed by the Ministry of Taxes and Duties of the Russian Federation in agreement with the Ministry of Finance of the Russian Federation. [p.209]

Sheet Z

Sheet 3 “Information about the account (deposit) in the bank, if in relation to the owner of the account (deposit) the declarant is recognized as the beneficial owner,” fill out if you are declaring accounts and deposits in the bank when you are recognized as the beneficial owner of their owner on the date of filing the declaration.

In the “Bank Details” field, indicate the name of the bank, its CODE (SWIFT) or BIC, and location address in Russian only.

Fill out “Account (deposit) details”, indicating the account (deposit) number and the date of its opening. Write down the “Name of the agreement”, if there is one. Everything must match the data from the annex to the declaration. In the “Agreement details” field, write down the number (if any) and date of the agreement on the basis of which the account (deposit) was opened.

In the field “Grounds for recognizing the declarant as a beneficial owner,” list those provided for by Law No. 115-FZ of August 7, 2001. That is, indicate that you have a predominant participation, directly or indirectly, of more than 25 percent (write down exactly how much) in the capital of the owner of the declared account or deposit (paragraph 13 of article 3 of the Law of August 7, 2001 No. 115-FZ).

In this case, two options are possible.

Option 1 . If you are recognized as the beneficial owner due to participation in the authorized (share) capital of the organization that owns the account, indicate the type of participation (direct, indirect, mixed), as well as the size of the share as a percentage. In the case of mixed participation in the organization, it is necessary to show the total shares of direct and indirect participation in the organization.

Option 2 . When you are recognized as the beneficial owner due to control over the organization that owns the account or deposit, indicate the extent of your rights. Those related to the implementation of control. In addition, it is necessary to record the grounds for control in relation to the account (deposit) owner, including the name and details of documents confirming the provision of the appropriate scope of control rights in relation to the account (deposit) owner, of course, if any.

This is established by parts 80–85 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

24.09.2018

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• Personal income tax when submitting a special declaration

Personal income tax, when submitting a special declaration , the Ministry of Finance noted that the obligation to pay personal income tax rests with the taxpayer from the moment of receipt of income subject to personal income tax.
Certain categories of taxpayers independently calculate tax amounts and submit a tax return no later than April 30 of the following year. The tax is paid by July 15. Let us remind you that the second stage of voluntary declaration lasts from March 1, 2021 to February 28, 2021, and the first wave of “amnesty” was carried out from July 1, 2015 to June 30, 2016. Individuals could declare their property, assets (including those registered in the name of nominal owners), as well as foreign accounts and controlled foreign companies. The declaration was subject to the tax secrecy regime. The law exempted persons who declared their property, as well as, in a number of cases, nominal owners, from criminal, administrative and tax liability for actions related to the acquisition of this property (including violations of currency legislation). The Tax Code does not provide for exemption from taxation of personal income subject to the submission of a special declaration. Thus, filing a special declaration at the second stage of the capital amnesty does not exempt from personal income tax. MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION LETTER dated May 23, 2021 N 03-04-05/34696 Question: About payment of personal income tax when submitting a special declaration during the second stage of voluntary declaration. Answer: The Department of Tax and Customs Policy considered requests dated March 26, 2021 on the application of certain provisions of the Tax Code of the Russian Federation (hereinafter referred to as the Code), as well as Federal Law dated June 8, 2015 N 140-FZ “On the voluntary declaration by individuals of assets and accounts (deposits) in banks and on amendments to certain legislative acts of the Russian Federation" (hereinafter referred to as the Federal Law) and reports. In accordance with paragraph 2 of Article 44 of the Code, the obligation to pay a specific tax or fee is assigned to the taxpayer and the payer of the fee from the moment the circumstances established by the legislation on taxes and fees arise that provide for the payment of this tax or fee. According to paragraph 1 of Article 41 of the Code, income is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined, in particular, in accordance with the chapter “Income Tax on Individuals”. » Code. Paragraph 1 of Article 210 of the Code provides that when determining the tax base, all income of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has acquired, is taken into account, as well as income in the form of material benefits, determined in accordance with Article 212 of the Code. The date of actual receipt of income is determined when calculating personal income tax in accordance with Article 223 of the Code. Thus, the obligation to pay personal income tax falls on the taxpayer from the moment of receipt of income subject to personal income tax. Certain categories of taxpayers, in accordance with Articles 228 and 229 of the Code, independently calculate the amount of tax payable to the relevant budget, and no later than April 30 of the year following the expired tax period, submit a tax return. The total amount of tax payable to the relevant budget, calculated on the basis of the tax return taking into account the provisions of the Code, is paid at the taxpayer’s place of residence no later than July 15 of the year following the expired tax period. In accordance with Part 13 of Article 4 of the Federal Law, the guarantees provided for in paragraphs 1 - 3 of Part 1 of Article 4 of the Federal Law are provided, in particular, in relation to acts committed before January 1, 2021 - when submitting a declaration during the second stage of declaration (if otherwise not provided for in Part 4 of Article 7 of the Federal Law). If the acts were committed after January 1, 2021, then the guarantees provided for in paragraphs 1 - 3 of part 1 of Article 4 of the Federal Law do not apply to such acts. At the same time, in accordance with paragraph 2.1 of Article 45 of the Code, tax collection is not carried out in the event of non-payment or incomplete payment of tax by the declarant, recognized as such in accordance with the Federal Law, and (or) another person, information about which is contained in a special declaration submitted in accordance with with the specified Federal Law. At the same time, tax collection on the basis of paragraph 2.1 of Article 45 of the Code is not carried out, in particular, if the obligation to pay such tax arose with the declarant and (or) another person before January 1, 2021 as a result of transactions related to the acquisition (formation of sources of acquisition) , use or disposal of property (property rights) and (or) controlled foreign companies, information about which is contained in a special declaration submitted during the period from March 1, 2021 to February 28, 2019, or with the opening and (or) crediting of funds to accounts (deposits), information about which is contained in such a special declaration. However, these provisions do not apply to the obligation to pay taxes provided for in Part Two of the Code, payable in respect of profits and (or) property of controlled foreign companies. Thus, the Code does not provide for exemption from taxation of personal income provided that the taxpayer submits a special declaration in accordance with Federal Law. At the same time, we inform you that the Federal Law does not provide for restrictions on the provision of guarantees during the second stage of declaration in relation to acts committed before January 1, 2015. Deputy Director of the Department R.A. SAHAKYAN View all news

Sheet Z1

Sheet H1 “Information about the owner of the account (deposit) in the bank in respect of which the declarant is recognized as the beneficial owner” fill in with information about the owner of the account (deposit) in the bank in respect of which you are recognized as the beneficial owner on the date of submission of the declaration. Submit sheet Z1 after the corresponding sheet Z of the declaration.

In the “Account Owner” field, enter one of the following numbers:

• “1” – if the owner is a legal entity;

• “2” – when the owner is an individual.

The field “Information about a legal entity”, when the owner of the account (deposit) in the bank is a Russian organization, fill out in the following order:

• Indicate the “Name of the organization” according to the constituent document. You must write down the full name;

• in the “Registration number” field, enter the OGRN of the account owner;

• in the “Taxpayer code...” field, enter the TIN;

• “Address in the country of registration (incorporation)” indicate according to the data from the Unified State Register of Legal Entities.

If the owner of the account or deposit is a foreign organization, then fill out the “Information about legal entity” field differently:

• “Name of organization” please indicate in full;

• “Registration number”, write down the one assigned to the foreign organization in the country of registration (incorporation);

• “Taxpayer code...” indicate if it was assigned in the country of registration (incorporation), or an equivalent;

• Please indicate “Address…” in full (in Russian only).

If you are reporting about the owner of an account or deposit – a citizen of the Russian Federation, then fill out the “Information about an individual” field in the following order:

1. last name, first name, patronymic of the account owner. Write them down in full without abbreviations according to the individual’s identity document;

2. “Name of country of citizenship (nationality)” indicate “Russian Federation”;

3. “Taxpayer code...” – indicate the TIN of the account owner (if available);

4. in the “Information about the identification document” field, indicate not only the type of document, but also its details - series and number, name of the authority that issued the document, and the date of its issue.

When reporting about the owner of an account or deposit - a foreigner, provide information line by line:

1. last name, first name, patronymic;

2. “Name of country of citizenship (nationality)”;

3. “Taxpayer code...” – indicate the taxpayer code or an equivalent (if any) assigned to the foreigner at the place of residence;

4. in the “Information about the identification document” field, indicate the type of document and its details - series and number, name of the authority that issued the document, and the date of its issue.

This is provided for by parts 86–92 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

3-NDFL: basic information about the form

Declaration 3-NDFL is submitted by individuals applying the general taxation system. The form was approved by Order of the Federal Tax Service dated October 3, 2018 No. ММВ-7-11/ [email protected]

For 2021, the 3-NDFL declaration is accepted by inspectors using a new form (Order of the Federal Tax Service dated October 7, 2019 No. ММВ-7-11/ [email protected] ). Innovations also affected the report in electronic form.

The report reflects data on income and deductions of individuals for the year, as well as the amount of personal income tax payable (refund). The deadline for submitting a declaration to the Federal Tax Service is April 30 of the year following the reporting year (clause 1 of Article 229 of the Tax Code of the Russian Federation). However, this deadline is established only for those citizens who are required to submit a 3-NDFL declaration :

• IP on OSNO;
• individuals who received taxable income last year.

But those who do not report income, but claim tax deductions , are allowed to submit 3-NDFL at any time.

New form 3-NDFL for 2021

Sheet I

On sheet I “Other information that the declarant has the right to disclose (in any form)” you have the right to indicate in any form other information regarding the declared objects, in particular information identifying the specified objects and specified persons. You can immediately disclose information about the sources of acquisition (formation) of property, sources of funds in bank accounts (deposits), information about which is presented in the declaration.

Sheet I can also be used to fill out the declaration by hand if the provided fields on the corresponding sheets of the declaration are not enough.

Sheet I must be submitted after the corresponding sheet of the declaration, which contains information about the object (person), additional information must be disclosed.

Such rules are spelled out in parts 93–96 of the Procedure from Appendix 2 to the Law of June 8, 2015 No. 140-FZ.

An example of filling out a Special Declaration. A citizen of the Russian Federation declares an account opened in a bank outside Russia

Ivanov Andrey Andreevich is a citizen of Russia. In 2014, I opened a savings account in a Swiss bank. I used it for my own savings. He did not submit a notification within the established time frame either about the opening or about changing the account details in accordance with the current requirements.

In 2021, Ivanov decided to receive an amnesty for these acts by voluntarily declaring his assets.

He filled out three pages of a special declaration: the mandatory Pages 001 and 002 with information about himself, as well as sheet G with data on an account opened in Switzerland. Ivanov did not indicate any additional information other than that provided in sheet G and therefore did not fill out sheet I for him. He attached to the declaration copies of documents confirming his rights to the account, to its opening and a list of attachments to the declaration. In addition, he prepared an account opening notice, which he did not submit on time.

On March 1, 2021, Ivanov submitted a completed declaration, annexes to it, an inventory and a notice of opening an account to the tax office. The declaration and notification were accepted. From this moment on, it is considered that he submitted the notification in a timely manner, and all movements of money in the account were recorded correctly.

What declarations are there?

All declarations can be divided into two main groups:

• economic;
• legal.

Economic ones are divided, in turn, into the following types:

• customs (contain information about cargo transported across the border between two states);
• tax (submitted to the Federal Tax Service and contain data on income received for the reporting period);
• property (contain information about property subject to taxation; provided to the Federal Tax Service).

There are many examples of legal declarations. They are adopted by general vote and signed by all parties to the agreement.

What is a customs declaration, its types

A customs declaration is a document about cargo transported through customs. It has a form established by law and must be drawn up in accordance with certain requirements.

There are several types of customs declarations, which depend on the type of cargo being transported and the category of persons accompanying it:

1. For goods. Issued when transporting cargo across the border. This information is intended to be provided to the customs authority.
2. Transit. This is a document of the established form, which is submitted during the internal customs transit procedure.
3. Statistical. It is provided to the customs authorities for statistical accounting of the movement of goods in the process of mutual trade between the Russian Federation and the countries of the Customs Union.
4. Passenger customs. Filled out by an individual crossing the state border. Contains information about the luggage being transported, available goods, the amount of national and foreign currency, and information about the car.
5. To the vehicle. This is a document that gives the owner the right to transport his own car across the border into the territory of the EEC or beyond.

What is a tax return, its types

A tax return is a document that is submitted to the Federal Tax Service and contains information about income received over a certain time or acquired property, as well as the tax benefits that apply to them.

There are a wide variety of tax return types. They differ depending on the object of taxation, as well as the category of the subject of entrepreneurial and economic activity. For each type of reporting, the law establishes a specific form. The taxpayer must strictly adhere to the rules for drafting and filing deadlines.

One such example is the income tax return.

The meaning of the concept of “declaration of income of civil servants” and the laws that regulate this obligation

The income declaration of civil servants is submitted to the tax office. It is compiled personally by a civil servant and contains information about his property status.

ATTENTION!

The income and property of not only civil servants themselves, but also their family members: husband or wife and children under age, must be declared. The declaration of property of the latter is drawn up and submitted by their representatives (parents).

Reporting is submitted annually before April 1.

The main legal act regulating the declaration of property of civil servants is the Tax Code of the Russian Federation.

Other legislative documents:

1. Law “On State Civil Service”.
2. Law “On Anti-Corruption”.
3. Law “On control over the compliance of expenses of persons holding public positions and other persons with their income.”
4. Decree of the President of the Russian Federation No. 557 of May 18, 2009

What does “declaration of conformity” mean?

This declaration is drawn up to certify the compliance of manufactured products with established technical requirements.

The following types of document exist:

1. Declaration of conformity in the GOST Russian Federation certification system.
2. Declaration of conformity with the requirements of technical regulations.

What does "project declaration" mean?

A project declaration is a publication published by a development company in the media, including on Internet resources. Its purpose is to inform the public about the upcoming project.

The concept of “declaration of alcohol and beer”

This document contains information on the production and circulation of alcohol, alcoholic and alcohol-containing (more than 25%) food and non-food products.

Declaration of compliance of the auction participant with the requirements

A declaration of this type is intended to confirm the fact that the auction participant complies with the requirements established by law and the customer.

The document can be of 2 types:

1. Declaration of compliance with uniform requirements (established by the current legislation of the Russian Federation).
2. Declaration of conformity with additional requirements (at the discretion of the customer).

Declaration on special assessment of working conditions

This declaration is submitted by business entities to the labor inspectorate after a special inspection and assessment of working conditions, as a result of which no dangerous or harmful factors were identified at any workplace. The document is also submitted for jobs recognized as optimal or acceptable.