Is it possible to fill out a tax return yourself? We analyze the requirements and procedure

What is it for?

The employer needs a declaration of a special assessment of working conditions to reduce the amount of insurance premiums for employees who do not work in dangerous or harmful conditions. In addition, employees working in safe conditions do not have to be paid extra for hazardous work. This does not mean that you should save on your employees. This suggests that it is necessary to create jobs that comply with state standards for the protection of life and health. In this case, both the employees are healthy and it is easier for the employer financially.

However, there are positions that are initially included in the lists of harmful or dangerous (for example, everyone who works underground), and no matter how you look at it, nothing can be done about it, a report to the labor inspectorate on a special assessment of working conditions in relation to these no jobs available for rent. But for these jobs, additional insurance premium rates are established, which amount to up to 8% (hazardous working conditions).

* The establishment of classes of working conditions is determined by the methodology approved by Order of the Ministry of Labor No. 33n dated January 24, 2014.

IMPORTANT!

It is allowed to use the results of a special assessment only after the State Tax Inspectorate sends the report to the Ministry of Labor according to the SOUT, and it enters it into its information system (see paragraph 2 of Article 7 of Federal Law No. 426-FZ of December 28, 2013).

In order to reduce the hazard class, they purchase and issue to workers new and modern personal and collective protective equipment, conduct an unscheduled special assessment and lower the hazard class (legislation allows this, with the exception of class 4, this class is not reduced), therefore, the amount of deductions will also decrease ( from 7% (hazard class 3.4) to 2% (hazard class 3.1)). Job evaluation is an activity that is required not only by law, but filing a declaration on SOUT to the State Labor Inspectorate is the responsibility of the employer in accordance with paragraph 1 of Art. 11 of Federal Law No. 426-FZ of December 28, 2013, but also for economic reasons.

Use free instructions from ConsultantPlus experts to conduct a special assessment of jobs in accordance with all the rules.

Submission order

Where to submit

If, based on the results of a special assessment, the organization has jobs with 1st or 2nd class, then the management is faced with the question: when and where to submit the declaration on SOUT in 2021 in order to avoid fines and reduce the costs associated with paying fees for injuries. The declaration is submitted to the territorial body of the state labor inspectorate (where the enterprise is registered), or, more simply, the State Labor Inspectorate. The deadline for submission is 30 days from the date of approval of the report based on the results of the SOUT.

How to submit

The documents are submitted by the employer represented by the general director or his authorized representative in one of the following ways:

• personal (visit the state inspection and submit documents on paper);
• in electronic form on the official website of the Federal Labor Service (in this case signed with an electronic digital signature);
• through Russian Post (the same as in person, but you don’t have to travel anywhere).

The submission of the SOUT declaration to the labor inspectorate is regulated by Appendix No. 2 to Order of the Ministry of Labor No. 80n dated 02/07/2014, and the form is regulated by Appendix No. 1 to the same order and is submitted to the State Labor Inspectorate within 30 days from the date of approval of the report. If documents are filled out incorrectly or lack necessary information, they will be returned for revision. If everything in the form is correct, then the labor inspectorate is obliged to accept the document and register the declaration within ten working days.

In relation to workplaces that are included in the lists approved by Resolution of the Cabinet of Ministers of the USSR No. 10 of January 26, 1991 (working in them gives the right to early assignment of an old-age insurance pension, upon entering work, employees are immediately provided with guarantees and compensation for working with harmful or hazardous working conditions, or based on the results of previously conducted certification of workplaces, harmful and (or) dangerous working conditions were established), a declaration of conformity to a special assessment of working conditions is not submitted, even if the working conditions there are optimal or acceptable taking into account the personal protective equipment used and collective defence.

What is it and what types are there?

In fact, all citizens of the Russian Federation conducting business activities are required to file a tax return (hereinafter referred to as ND). Simply put, almost any type of official income is taxed, even small lottery winnings.

In addition, taxes are levied on transfers from abroad, construction of residential facilities, and royalties. In a number of cases (the birth of children, the purchase of real estate, payment for studies and a number of others), the ND is filled out in order to receive a refund of taxes paid from the state.

The legislation establishes deadlines, discounts, benefits, as well as reporting forms. The Tax Code of the Russian Federation specifies the entities required to submit ND :

• individual entrepreneurs;
• organizations: commercial, non-profit, religious, charitable, etc.;
• individuals.

Each of the designated entities can receive different types of income: from commercial activities, sales of real estate, and so on. Companies and individuals own this or that property: houses, apartments, cars, and so on.

ATTENTION : In the Russian Federation, all this is taxed and subject to reporting in the prescribed manner. For all types of taxes, it is required to create a special declaration, which is submitted within the deadlines established by the Tax Code. The form for filing declarations is determined by the relevant orders.

Depending on the type of tax, there are:

• ND on value added tax (VAT); ND on income tax;
• ND on personal income tax (NDFL);
• ND on transport tax;
• ND on property tax;
• ND on land tax;
• ND on water tax;
• ND on excise taxes
• ND on mineral extraction tax (MET);
• ND on the unified agricultural tax (USAT);
• ND on the single tax on imputed income.

Other types :

• ND for the sale of a car;
• ND when buying/selling an apartment;
• ND for individuals;
• ND for individual entrepreneurs;
• ND for civil servants (income, real estate, including spouses);
• ND on a simplified taxation system (simplified);
• Updated tax return (submitted if errors are detected).

Filling Features

When filling out the document, you should be guided by the provisions set out in Letter of the Ministry of Labor No. 15-1/B-724 dated June 23, 2014, the main requirements are:

• the full name of the employer and address are indicated in strict accordance with the statutory documents (if information is submitted for workplaces located in a branch without forming a legal entity, the address is indicated not by the branch, but by the main division);
• the names of positions or works of employees whose places are declared are indicated from the special assessment card of this official place;
• the number of employees is taken from the special assessment card (section 3 of the report);
• individual workplace numbers are taken from the first column of the list of official workplaces at which the special assessment was carried out (section 2 of the report);
• similar jobs are marked with the letter A, according to information from the 4th column of the list of section 2 of the report;
• In addition to the details of the expert’s opinion, it is necessary to indicate his last name and initials.

If in the next 5 years an accident does not occur at the workplaces specified in the declaration or the employee does not acquire an occupational disease (which is established by the medical commission), the declaration of the results of the SOUT is extended for the next 5 years. If an accident occurs or other reasons appear (the full list is indicated in Article 17 of Law No. 426-FZ), the employer will have to organize an unscheduled special assessment, and the document will be canceled.

What is an updated declaration

From May 1, 2021, declaration of compliance of working conditions with state regulatory labor protection requirements is carried out in relation to workplaces whose working conditions meet the first or second class. Until this time, the declaration was submitted exclusively for first-class jobs, but Federal Law No. 136-FZ of May 1, 2016 corrected the situation. Since filing a declaration for jobs with 1st and 2nd class is required by law, employers were forced to submit an updated declaration. Currently, if, based on the results of the assessment and labor assessment, optimal or acceptable working conditions are established for newly organized workplaces, then a clarifying declaration will have to be submitted to the State Labor Inspectorate.

Normative base

Let us note that legislative changes occur exclusively at the Russian national level. At the EAEU level, the Decisions of the EEC Board and , which determine the procedure for registering declarations and the rules for their execution, respectively, are still in force and without changes.

At the level of Russian legislation, instead of two Orders of the Ministry of Economic Development No. 76 of February 21, 2012 and No. 752 of November 24, 2014, which determine the procedure for registering declarations (Eurasian and national), the above-mentioned Order No. 478 of July 31, 2021 will apply