3 Personal income tax: reporting deadlines in 2021

Who is required to submit the 3-NDFL declaration

From the title of the report it is clear that it is provided by individuals. Moreover, they can be divided into two categories: those who are required to submit this form, and those who have the right to do so. The deadline for submitting the 3-NDFL declaration for 2021 will be different for these categories.

Required to submit a report:

Entrepreneurs (except for those who have switched to special tax regimes, since their use exempts them from paying personal income tax).
Notaries, lawyers and other specialists engaged in private practice.
Non-residents employed on the basis of a patent, if the amount of tax calculated upon the fact exceeded the advances paid.
All individuals who received income within the framework of contractual relations, from which tax was not withheld.
Individuals who received income listed in paragraph 1 of Art. 228 of the Tax Code of the Russian Federation (for example, gifts or income from the sale of property).

Those who want to receive tax deductions - property, social, etc. submit a report voluntarily. The deadline for submitting 3-NDFL for 2021 is not directly established for them, but is limited by other provisions of the Tax Code of the Russian Federation (more on this will be discussed below) .

Also see “Form and sample of filling out 3-NDFL in 2021“.

Deadlines for submitting reports according to the simplified tax system

Declaration under the simplified tax system, as follows from Art.
346.23 of the Tax Code of the Russian Federation, taxpayers submit once a year after the expiration of the tax period. In paragraph 1 of Art. 346.19 of the Tax Code of the Russian Federation, the tax period according to the simplified tax system is defined as a period of 1 calendar year. The deadline for filing a return depends on the form in which the taxpayer exists:

simplified organizations are required to submit a declaration no later than March 31 after the end of the year;
For simplified individual entrepreneurs, the deadline for submitting a declaration under the simplified tax system is April 30.

These deadlines are set as deadlines, but they are subject to the general rule of postponing deadlines to a later date in situations where the last day of the deadline coincides with a weekend or holiday. These rules also apply for the deadline for submitting a declaration under the simplified tax system for 2020.

When should I submit a declaration under the simplified tax system for 2021? There are no special features here: the deadline for submitting a tax return under the simplified tax system in 2021 is determined according to the usual rules.

In accordance with these rules, the deadline for submitting a declaration under the simplified tax system for 2021 for both legal entities and individual entrepreneurs will coincide with the legally established date of 03/31/2021 and 04/30/2021, respectively.

A declaration under the simplified tax system must be submitted in another situation that has a special deadline for filing reports. This situation arises when the simplified taxation system is terminated before the end of the tax period and in the event of loss of the right to use this system. The declaration will need to be filed by the 25th day of the month following the quarter in which the relevant event occurred.

Deadline for filing 3-NDFL for 2021 for persons required to submit it

The deadline for submitting 3-NDFL for individual entrepreneurs for 2021 is specified in clause 1 of Art. 229 Tax Code of the Russian Federation. It also applies to the other “obligated” categories listed in the previous section of our article. This is April 30 next year. However, in this case, you need to take into account a few more points:

April 30, 2021 is a day off due to the transfer of rest days (Government Decree No. 1250 of October 14, 2017). The same document determines that May 2 is a day off.
May 1 of any year is a non-working day “by default”, since this is stated in the Labor Code of the Russian Federation (Article 112).
According to paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation, a period falling on a non-working day is transferred to the next working day.

As a result, it turns out that the first working day after 04/30/2018 will be 05/03/2018. This will be the deadline for submitting the 3-NDFL declaration for 2021.

3-NDFL IP: due date for 2021

Individual entrepreneurs calculate and transfer personal income tax on their income independently (Article 227 of the Tax Code of the Russian Federation). Since individual entrepreneurs are individuals, taxable income may arise not only from business, but also in other cases, for example, when selling personal property.

Let's look at the deadlines for submitting reports in 2021 under 3-NDFL. for entrepreneurs.

Individual entrepreneurs submit a tax return for the past year to OSNO no later than April 30 (clause 1 of Article 229 of the Tax Code of the Russian Federation). It does not matter whether they received income from their activities or not. In the absence of a tax base, the 3-NDFL declaration is submitted with zero indicators.

If the deadline for declaring income falls on a weekend or non-working holiday, it is postponed to the next working date. This happened in 2021: April 30 coincided with Sunday, and May 1 was a holiday, so for 3-NDFL, the deadline for submitting reports in 2021 was postponed to May 2 (Resolution of the Government of the Russian Federation dated August 4, 2016 No. 756).

Submit your 3-NDFL declaration for 2021 no later than May 2, 2021. should not only individual entrepreneurs who worked for the entire 2021 on OSNO, but also those who, using any special tax regime, lost their right to it during the year and, as a result, switched to the general tax system.

Entrepreneurs who decide to close their business before the end of the tax period are also required to report taxable income. At the same time, the deadlines allocated for filing 3-NDFL for individual entrepreneurs will be as follows: 5 days from the date of termination of business activity (clause 3 of Article 229 of the Tax Code of the Russian Federation).

It is also possible for an entrepreneur to submit a declaration to return part of the income tax he paid from the budget. In this case, the individual entrepreneur, like any individual, declares his right to a property or social deduction. For such a 3-NDFL declaration, the deadline for submission in 2017 will be as follows:

no later than 05/02/2017 - if in 3-NDFL, in addition to claiming a tax deduction, any income is simultaneously declared,
throughout the year without restrictions - if 3-NDFL is submitted only for the purpose of obtaining a tax deduction by refunding the tax paid from the budget.

Thus, for filing a 3-NDFL declaration, entrepreneurs are given the same deadlines as established by tax legislation for all individuals.

Let us also remind you that individual entrepreneurs and employees at the end of 2021 submit 2-NDFL certificates and 6-NDFL calculations to the Federal Tax Service, the submission deadline for which is no later than 04/03/2017.

Deadline for submitting 3-NDFL reports for 2021 - special cases

Such a case is a situation where the taxable activity was discontinued during the reporting year. At the same time, the deadline for filing 3-NDFL for 2021 will depend on the category of taxpayer (clause 3 of Article 229 of the Tax Code of the Russian Federation):

For entrepreneurs - 5 days upon completion of activity.
For a foreign individual, if the termination of activities is associated with travel outside the Russian Federation - no later than one month before departure.

Entrepreneurs should keep in mind that the date of termination of activity is the date of exclusion of the individual entrepreneur from the state register. It is from this that you need to count 5 days. The date of actual termination of activity (for example, closure of a retail outlet) or the date of filing an application for deregistration does not apply in this case.

3-NDFL for 2015 must be submitted by May 4, 2021

The declaration campaign continues in Russia. Citizens who received income in the Russian Federation in 2015 on which tax was not paid are reminded by the Federal Tax Service of the deadline for filing a tax return.

Content

There are just over 20 days left before the deadline for filing a personal income tax return in Form 3-NDFL. The deadline for filing this year is May 4, since April 30 falls on a day off, and then there will be May holidays.

Citizens must submit it independently if they have income in 2015:

from the sale of property owned for less than 3 years, including securities and shares in the authorized capital;
from renting out apartments, rooms and other property;
in the form of winnings in lotteries and sweepstakes;
received as a gift;
in the form of payments for which the tax was not withheld by the tax agent, including those received from foreign sources (if this income is not included in the list of non-taxable personal income tax, such as money transfers from abroad, Article 217 of the Tax Code of the Russian Federation);
from carrying out business activities.

To ensure that citizens have time to submit data on their income last year on time, some interdistrict inspectorates of the Federal Tax Service have established a special operating schedule for April. Thus, in St. Petersburg, tax returns will be accepted on Monday - Friday from 9 am to 8 pm, and on Saturday from 10 am to 3 pm. A similar declaration work schedule is established for all tax inspectorates opened in Moscow.

Deadlines for submitting the 3-NDFL report for 2021 on a voluntary basis

As we have already found out, those who want to take advantage of tax deductions in accordance with Art. 219-221 Tax Code of the Russian Federation. These can be deductions for the costs of treatment, education, when buying or selling real estate, etc.

The deadline for submitting 3-NDFL for 2021 for deductions of the Tax Code of the Russian Federation has not been established, but there is still a time limit for it. The fact is that in this case the report is submitted for the purpose of refunding over-withheld tax. And clause 7 of Art. 78 of the Tax Code of the Russian Federation determines that an application for a tax refund can be submitted within 3 years from the date of its payment. It turns out that it makes sense to report for 2021 no later than December 31, 2020.

This date can be perceived as the deadline for submitting 3-NDFL for 2017 for tax deduction. Formally, it is permissible to submit the report later, but this will no longer make sense.

Of course, in practice, it is better to submit a deduction declaration as quickly as possible - after all, money depreciates in value every year and even every month due to inflation.

If the deduction is claimed by an individual who is required to submit a declaration (for example, an entrepreneur), then the report must be submitted within the “regular” deadline, i.e. no later than 05/03/2018. The right to a deduction in this case does not relieve you from obligations regarding the deadline for submitting the form.

So, the deadline for submitting 3-NDFL for individuals for 2021 depends on whether the report is submitted compulsorily or voluntarily. For “obligated” persons, the deadline for filing the 3-NDFL tax return for 2021 is May 3, 2021. In case of early termination of activity, the deadline for delivery is tied to the date of termination. There is no deadline for voluntarily filing to receive deductions, but a tax refund can be received no later than 3 years after it was paid. Read also

10.01.2018

How to submit documents to the tax authorities?

There are 4 ways to submit documentation to the tax office. Each of them will be discussed in more detail below. The information provided will be useful to those citizens who remember that the deadline for filing the 3rd personal income tax return for 2021 will soon expire, but for some reason have not yet submitted the necessary papers to government agencies.

You can submit documents to the tax office, social security authorities, passport office and other authorities via the Internet.

In order to reduce “live” queues and provide convenience for citizens, the portal www.gosuslugi.ru was created. The presented option is good because you can solve your problem without leaving home. The only inconvenience is that you will have to register on the site.

The second method is similar to the first for the reason that the submission of documents is again carried out via the Internet, but this time you will need to use the official website of the Federal Tax Service, located at www.nalog.ru. Before sending papers, you must log into your personal account, which will require you to know your login and password. This is the main disadvantage of the described method, because authorization data is issued at the tax office at the place of residence.

The third method is personal submission of documents. To do this, you will need to visit the tax office with all the necessary papers. This is the most famous and simple option, which is familiar to everyone who has declared their income at least once.

The fourth method is to send documents by mail, for example, by registered mail. This option is quite reliable, but it has certain disadvantages. First of all, it's quite slow. Secondly, you will not have the opportunity to track the verification process, as can be done if you submit documents through the website www.nalog.ru.