To automatically calculate and generate a declaration under the simplified tax system for 2018 and 2021 in PDF and Excel formats, you can use the online service directly on our website.
The use of a simplified taxation system imposes obligations on the entrepreneur to submit a declaration and make mandatory payments. There is not much simplified reporting - just one declaration that must be submitted based on the results of the past year. Also, entrepreneurs using the simplified tax system must keep a KUDiR (book of income and expenses), but it must be submitted to the tax office, as well as certified there. The reporting of individual entrepreneurs on the simplified tax system, which has employees, is supplemented by reports 2-NDFL and 6-NDFL, 4-FSS, calculation of insurance premiums, forms SZV-M and SZV-STAZH.
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In order to fulfill the obligation to submit reports to the simplified tax system, an entrepreneur must fill it out on a special form and submit it to the Federal Tax Service within the period established by law. At the same time, the deadline for submitting the declaration in the usual manner and upon termination of activity is different. Let's take a closer look at the deadline for submitting reports under the simplified tax system, including when an individual entrepreneur is closed or the right to simplified tax is lost.
Deadlines for submitting reports according to the simplified tax system
Conventionally, there are four deadlines for filing a declaration under the simplified taxation system:
- General. The usual deadline for submitting reports is established for those cases when the declaration is submitted based on the results of the past year.
- When closing an individual enterprise. For those simplifiers who decided to deregister as individual entrepreneurs, the law sets a separate deadline for submitting reports. It is tied to the date of entering information into the Unified State Register of Individual Entrepreneurs about the termination of activities as an individual entrepreneur.
- Upon termination of activities on the simplified tax system. For individual entrepreneurs who have completed their activities under the simplified tax system, the deadline for submitting the declaration is tied to the notification informing them of the end of their activities under the simplified tax system. More precisely, by the date specified in this document.
- In case of loss of the right to use the simplified tax system. A separate deadline for submitting reports is also established for individual entrepreneurs who have lost the right to use the simplified tax system. It is tied to the quarter in which the entrepreneur ceased to meet the requirements of the simplified regime and lost the right to apply this regime.
As we can see, the deadline for submitting a declaration under the simplified tax system depends on the basis on which it is submitted. Let's take a closer look at each of the above cases.
General deadline for submitting a declaration under the simplified tax system
As mentioned above, a declaration under the simplified tax system is submitted only once a year - at the end of the tax period. The tax period for the simplification is the calendar year, and the reporting period: 1st quarter, half a year and 9 months. For reporting periods, a declaration is not submitted, but only advance payments are made.
The deadline for submitting a declaration under the simplified tax system for entrepreneurs and organizations is different:
- no later than April 30 – for individual entrepreneurs;
- no later than March 31 – for organizations.
Moreover, if the deadline for submission falls on a weekend or holiday, it is postponed to the next working day. For example, the reporting deadline is on Saturday, which means it moves to the first working day - Monday.
The deadline for submitting a declaration under the simplified tax system for individual entrepreneurs and organizations for 2019 is as follows:
- April 30, 2021 – for individual entrepreneurs;
- March 31, 2021 – for companies.
For 2021, simplifiers will have to report up to:
- April 30, 2021 – entrepreneurs;
- March 31, 2021 – companies.
Who is obliged to take
The deadlines for filing the 3-NDFL declaration for 2021 are set for citizens for whom the preparation of the report is recognized as a legal obligation. This category of persons includes:
- individual entrepreneurs who have chosen the general tax regime;
- self-employed citizens (notaries, lawyers);
- heads of farms.
Additionally, the obligation to prepare an income statement is assigned to citizens who have made transactions of a certain type over the past 12 months. Thus, the deadline for filing 3-NDFL for 2021 is set for persons who:
- rented out housing under long-term contracts;
- received income from persons who did not perform the functions of tax agents;
- won prizes;
- made transactions of purchase and sale of real estate or cars;
- received income from sources located outside the country;
- turned out to be legal successors of intellectual property, etc.
Also, the deadline for submitting the 3-NDFL declaration for 2021 is relevant for foreigners if the amount of tax on labor income received in the Russian Federation was greater than what was previously paid for the purchase of a patent.
Deadline for submitting a declaration upon closure of an individual entrepreneur
When deregistering as an individual entrepreneur, reporting under the simplified tax system must be submitted within 25 days from the date of entering information into the Unified State Register of Individual Entrepreneurs about the closure of the individual entrepreneur. Let's say an entrepreneur ceased his activities on February 20, about which a corresponding entry was made in the register. He must submit a declaration for the period from the beginning of the year until deregistration no later than March 25.
Even if an individual entrepreneur was deregistered on December 31, he must submit reports not until April 30, like all other entrepreneurs, but before January 25. Otherwise, there are no differences in the form and procedure for submitting the declaration for individual entrepreneurs who have ceased their activities.
note
that when deregistering, there is no need to submit a notice of termination of activity to the simplified tax system. The simplified procedure terminates automatically when the entrepreneur is excluded from the Unified State Register of Entrepreneurs. This is stated in the Letter of the Federal Tax Service of the Russian Federation of the Federal Tax Service of Russia dated 04/08/2016 No. SD-3-3/ [email protected]
Changes to the declaration for individual entrepreneurs on the simplified tax system, introduced in 2020-2021
Other important changes for the simplified tax system that will come into force in 2021 are:
- transition from flat rates (15% and 6%) to two-stage rates: 15% and 20% for the object of taxation “income”;
- 6% and 8% - for the object of taxation “income minus expenses”;
But these legislative changes will directly affect the taxpayer when filing a return for 2021. Therefore, it makes sense to look at them in more detail at the end of next year.
Deadline for submitting a declaration upon termination of activity on the simplified tax system
Individual entrepreneurs who decide to cease activities in respect of which the simplified tax system was applied, first of all, submit a corresponding notification. The specified document is drawn up in form 26.2-8 and it indicates the date from which the entrepreneur stopped using the simplified procedure. The deadline for submitting the declaration is tied to this date.
Individuals who have ceased activities on the simplified tax system are required to submit a declaration by the 25th day of the month following the day when this activity was ceased. Let’s say that an individual entrepreneur applies both a simplified and a patent taxation system. Considering that activities on the simplified tax system were not profitable for him, he decided to stop it on March 1, 2021 and remain on a patent. He must submit a document on termination of work on a simplified basis within 15 working days from the date of completion of this activity - before March 22, and a declaration - before April 25.
note
that it is impossible to change the regime in the middle of the year. A simplifier will be able to switch to PSN, UTII or OSNO only from January 1. To transfer, he will need to submit notice no later than January 15. In this case, individual entrepreneurs’ reporting to the simplified tax system is submitted within the general deadlines, i.e. – until April 30 for entrepreneurs and until March 31 for organizations.
How to fill out a declaration under the simplified tax system “income” for 2021 for an individual entrepreneur without employees?
Good afternoon, dear individual entrepreneurs!
We have already learned how to fill out a zero declaration under the simplified tax system in this short article:
https://dmitry-robionek.ru/kak-zapolnit-nulevuju-deklaraciju-dlja-ip-na-usn-za-2018-god
Of course, most individual entrepreneurs work and receive real income. In this case, they need to fill out a declaration for individual entrepreneurs, where there is cash turnover for the reporting year. That is, today we will talk about filling out a non-zero declaration.
Before starting the article, I note that the form of the declaration under the simplified tax system may change in 2021. This should happen because the concept of the first tax period is changing for those individual entrepreneurs that opened in December 2021, or will open in December 2018.
Therefore, I recommend using accounting programs and services that are regularly updated by developers. And in no case do I recommend keeping records completely manually, since everything changes too quickly.
So, let's look at the issue of filling out a NON-zero declaration using a specific example:
- Individual entrepreneur on a simplified basis (USN 6%) without employees;
- You need to draw up a declaration for 2021 (if you draw up a declaration for 2021, remember that the amount of insurance contributions for pension and health insurance will be different);
- An individual entrepreneur is not a payer of the trade tax;
- Throughout the year, the rate of 6% for the simplified tax system tax was maintained;
- The individual entrepreneur worked for a full year;
- There was income for the reporting year.
- All contributions to compulsory pension and health insurance were made in full and on time;
- The individual entrepreneur did not receive property (including money), work, services as part of charitable activities, targeted income, or targeted financing.
- The declaration must be in the NEW FORM for 2021 (according to the order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / [email protected] )
What program will we use to draw up a declaration under the simplified tax system?
We will use an excellent (and free) program called “Legal Taxpayer”.
Don't be afraid, I have detailed instructions on how to install and configure it. Read this article first and install it on your computer: https://dmitry-robionek.ru/soft-for-biz/nalogoplatelshhik-jurlic.html
We will assume that you have installed the program and entered your individual entrepreneur details correctly.
Important. The “Legal Taxpayer” program is constantly updated. This means that it must be updated to the latest version before completing the declaration. The program itself can be downloaded here: https://www.nalog.ru/rn77/program/5961229/
Step 1: Launch the “Legal Taxpayer” program
And immediately in the menu “Documents” - “Tax reporting” we create a tax return template according to the simplified tax system.
To do this, click on the icon with the “Create” icon
And then we need to select the form we need No. 1152017 “Declaration of tax paid in connection with the application of the simplified taxation system”
Yes, another important point.
Before drawing up the declaration, it is necessary to indicate the year for which we will draw it up. To do this, you need to select the tax period in the upper right corner of the program.
For example, for the declaration for 2021 you need to set the following settings:
By analogy, you can set other periods for the declaration. For example, if you submit a declaration for 2021, then you need to select 2021 in the settings.
Step 2: Fill out the Cover Sheet
The first thing we see is the title page of the declaration, which must be filled out correctly. Naturally, I took as an example the mythical character Ivan Ivanovich Ivanov from the city of Ivanovo =)
You indicate your REAL details.
Some data is pulled up immediately. You will have to fill out something yourself... Let me remind you that the “Legal Taxpayer” program must first be configured, and once again I refer you to this article: https://dmitry-robionek.ru/soft-for-biz/nalogoplatelshhik-jurlic.html
Fields highlighted in brown need to be corrected.
1. Since we are making a declaration for the year, then the period must be set accordingly.
Just select the code “34” “Calendar year” (see picture)
It should look like this:
Next, you need to add your BASIC code according to the OKVED classifier.
Let me remind you that when registering an individual entrepreneur, you indicated the main and additional activity codes for your business.
Important: Please note that in the summer of 2021, new activity codes under OKVED-2 were introduced. This means that in the declaration for 2016 (and for subsequent years) it is necessary to indicate new codes, according to OKVED-2. If you indicate the old OKVED-1 code, the declaration will not be accepted. Read more here:
Here you need to specify the main activity code. For example, I indicated code 62.09 Of course, it may be different for you.
If you submit the declaration yourself, then you DO NOT need to touch anything in these cells. (see picture below)
We are not touching anything here, since we will be delivering the property ourselves, without representatives. There should be a unit.
In our example, we do not touch anything else on the title page of the declaration, since we will submit the declaration during a personal visit to the inspectorate, without representatives.
Step: Fill out section 1.1 of our declaration
At the very bottom of the program, click on the “Section 1.1” tab and you will see a new sheet that also needs to be filled out. Many people get lost at this point, since the section is inactive by default and does not allow you to enter the necessary data.
It's okay, we can handle it =)
To activate this section, you need to click on the “Add Section” icon (see the figure below), and the sheet will immediately become available for editing.
Everything is quite simple here: you just need to register your OKTMO (All-Russian Classifier of Territories of Municipal Entities) in line 010. If you don’t know what OKTMO is, then read it here.
In my example, the non-existent OKTMO 1111111 is indicated. You indicate your real OKTMO code.
We don’t touch anything else on sheet 1.1 of our declaration.
But if OKTMO has changed during the year, then you must indicate the new code in the appropriate lines. This can happen, for example, when changing the details of the tax office, or when changing the place of residence of the individual entrepreneur.
Step: Fill out section 2.1.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)”
Again, at the very bottom of our document, select the appropriate tab:
“Section 2.1.1” and activate the sheet with the “Add Section” button (in the same way as we activated the previous sheet)
And we see the main sheet that will have to be filled out =)
A. Here you need to enter data on the income of our individual entrepreneur for the reporting year. Suppose a certain Ivan Ivanovich Ivanov received the following quarterly income for the year:
- Quarter 1: 150,000 rubles;
- Quarter 2: 250,000 rubles;
- Quarter 3: 400,000 rubles;
- Quarter 4: 200,000 rubles;
For convenience, I took small amounts of income and rounded to zero to make it easier to count. It is clear that you may have amounts in kopecks, in which case you need to round up to whole rubles according to the rules of arithmetic.
Please note that lines No. 110, 111, 112, 113 of the declaration must be filled in with an INCREMENTAL total:
- 150 000
- 400 000
- 800 000
- 1 000 000
That is, we sum up each quarter with the previous quarters!
B. Let our individual entrepreneur pay mandatory contributions to pension and health insurance as follows:
- Quarter 1: 8096.25 rubles
- Quarter 2: 8096.25 rubles;
- Quarter 3: 8096.25 rubles;
- Quarter 4: 8096.25 rubles;
Then fill in No. 140, 141, 142, 143 as follows:
- 8096
- 16193
- 24289
- 32385
(taking into account rounding to whole rubles, according to the rules of arithmetic)
Once again, I would like to draw your attention to the fact that we contribute income and contributions to pension and health insurance on an ACCRUAL TOTAL. Otherwise, the declaration will be incorrect.
Of course, you provide information on your contributions to compulsory health and pension insurance.
Also, if at the end of the previous year you paid 1% over 300,000 rubles for compulsory pension insurance, then this amount is also included in the declaration. If you paid 1% of the amount exceeding 300,000 rubles of annual income during the reporting year, then take them into account too.
So, in lines No. 140, 141, 142, 143 of the declaration, it is necessary to make mandatory insurance contributions on an accrual basis.
IMPORTANT:
Pay attention to the hints on these lines!
The fact is that lines 140-143 should not exceed the corresponding values of lines 130-133 (this is due to tax deductions for mandatory contributions to pension and health insurance from tax under the simplified tax system)
We also need to indicate the tax rate according to the simplified tax system in lines 120-123 for the quarter, half-year, 9 months. and for a year.
This is done very simply. To do this, just click on the desired field and select a rate of 6% (let me remind you that we are considering individual entrepreneurs on the simplified tax system of 6% without employees).
After filling out the lines:
- 110-113
- 120-123
- 140-143
press the “P” key to recalculate the declaration formulas.
This is what we should get:
Everything is ready, all that remains is to send it to print
But first, let me remind you that you need to pay tax according to the simplified tax system for the year by April 30, following the reporting year! It is better to do this before submitting the declaration, of course.
That is, we first pay tax according to the simplified tax system, and then submit the declaration. In order to pay this tax according to the simplified tax system, it is necessary to generate a separate payment slip (or receipt) for the tax service.
Paid programs (for example, 1C-Entrepreneur) generate it automatically, right during the preparation of the declaration itself. By the way, in 1C it is created completely automatically, based on the cash flow data that the entrepreneur enters into the program Therefore, it is better to immediately target paid accounting programs.
Step: Submit your tax return
But let's return to the article... First, we check that the declaration is filled out correctly using the program. To do this, click on the button with the “K” icon - “document control”.
If there are filling errors, you will see them at the bottom of the program screen.
After checking the declaration, we print it in TWO copies and go to your tax office, where you are registered. You need to sign the declaration at the tax office, not at home.
Now you don’t need to file anything (this has been the case since 2015). You give one copy to the inspector, and he signs the other, stamps it and gives it to you. You keep it and don’t lose it =) And don’t forget to pay the tax according to the simplified tax system before submitting the declaration itself!
Example of a completed declaration
For clarity, here is the result of our torment =) This is what should finally happen after all the manipulations:
PS Despite the fact that the program that we have studied in this manual is very good, I still recommend using paid accounting programs and services. The fact is that they generate declarations based on ALREADY entered data on business transactions of individual entrepreneurs.
Here, they still need to be correctly prepared and entered. And if there was an error somewhere in the source data (for example, the numbers were rounded incorrectly), then the declaration will be incorrect, despite the control check of the data.
Therefore, still look towards paid programs that allow you to prepare not only declarations, but also do many other operations. For example, generate the same receipts (or payment orders) for payment of mandatory insurance premiums for individual entrepreneurs.
Best regards, Dmitry.
PS The article contains screenshots of the “Legal Taxpayer” program. You can find it on the official website of the Federal Tax Service of the Russian Federation at this link: https://www.nalog.ru/rn77/program/5961229/
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Deadline for submitting a declaration in case of loss of the right to the simplified tax system
Individual entrepreneurs who have lost the right to use the simplified tax system are required to submit a declaration no later than the 25th day of the month following the quarter in which the right to the simplified tax system was lost. The grounds for an entrepreneur to lose the right to a simplified taxation system in 2021 are:
- exceeding the limit on the number of employees of 100 people;
- exceeding the annual income limit of 150 million rubles;
- exceeding the limit of the residual value of fixed assets of 150 million rubles. (letter of the Ministry of Finance No. 03-11-11/78908 dated November 2, 2018);
- carrying out the activities specified in clause 3 of Art. 346.12 Tax Code of the Russian Federation.
Let’s say that in August 2021, the total income of an entrepreneur since the beginning of the year exceeded 150 million rubles, and he lost the right to use the simplified tax system. In this case, he will have to submit the simplified declaration no later than October 26, 2021 (postponement by 1 day due to a holiday).
Having dealt with the deadline for submitting reports under the simplified tax system, let’s say a few words about the declaration form in 2021 and responsibility for being late in submitting it to the Federal Tax Service.
Termination of activity: where and when declarations are submitted
Running your own business is a complex and time-consuming process. Not everyone is able to withstand competition and “stay afloat” in our rather difficult times. Individual entrepreneurs who decide to cease their activities should remember the need to report to the tax authority. Where should the individual entrepreneur declaration be submitted when deregistering in the Russian Federation? Are there any requirements regarding reporting deadlines? Ignorance of the answers to these questions can lead to problems with fiscal authorities and the accrual of penalties.
In accordance with the Tax Code of the Russian Federation, the deadlines for filing declarations depend on the taxation system in which the entrepreneur worked:
- OSNO - within 5 working days from the date of termination of activity (clause 3, article 229 of the Tax Code of the Russian Federation);
- simplified tax system - no later than the 25th day of the month following the closure of the individual entrepreneur (clause 2, article 346.23 of the Tax Code of the Russian Federation);
- UTII - until the 20th day of the month following the quarter in which the activity was terminated (clause 2, Article 346.32 of the Tax Code of Russia).
Documents are sent in a manner convenient for the taxpayer to the tax office at the place of registration.
Based on all of the above, we can conclude that entrepreneurs starting their activities must remember the deadlines for filing reports and determine a convenient way to contact the fiscal authorities. As for the question of where documents should be submitted, the answer is clear - in any case, you will have to contact the Federal Tax Service department at the place of registration of the individual entrepreneur.
Penalty for missing the deadline for submitting a declaration
If an individual entrepreneur is late in submitting simplified reports, he will be held liable in the form of a fine.
The amount of this sanction depends on the amount of tax payable declared in the declaration and the fact of payment of this tax. Table No. 1. Amount of fine for missing the reporting deadline
| If tax has been paid | 1,000 rubles |
| If the declaration is “null” | |
| If tax is not paid | 5% of the tax amount declared in the declaration for each month of delay in filing the declaration (including incomplete ones), but not more than 30% and not less than 1,000 rubles |
Having considered the deadline for reporting under the simplified tax system, let’s say a few words about the Unified Simplified Declaration, which simplifiers can submit.
An example of filling out an individual entrepreneur’s declaration on the simplified tax system in 2021
Let's consider how to fill out a report form for 2021 for an individual entrepreneur using the “income” system, at a tax rate of 6%, working without hiring employees. Let's assume that the trade tax is not paid, there were no targeted and charitable funds received.
In this case, you will need to prepare a title card, as well as sections 1.1 and 2.1.1.
First, fill out the title page and indicate the entrepreneur’s details.
The requirements for filling out the sections are shown above in the table. An important point is the correct indication of the taxpayer’s characteristics. 1 - work with hired employees, 2 - without. Otherwise, the filling procedure does not differ from that in force in 2020.
Here the individual entrepreneur puts attribute 2, since he works without employees (p. 102). Then, the income received during the year is reflected incrementally: for the first quarter, for 6, 9 months and for the year (pp. 110 - 113). Next, the simplified tax system rate is indicated - 6 percent (pp. 120 - 123), and the amount of tax is calculated for each period: income is multiplied by 6%, the calculated tax amount is determined (pp. 130 - 133). Lines 140 – 143 show the amount of insurance premiums by which the amount of tax payable is reduced. This calculation is made on the second page of the declaration, in section 1.1.
In this part, the amount of tax to be paid or reduced is determined quarterly, taking into account insurance contributions made.
As we can see, in our example, the entrepreneur does not pay income tax in the 1st quarter, since contributions to compulsory health and pension insurance exceeded the calculated tax amount. For six months, these payments are no longer enough to cover the amount of tax; accordingly, the individual entrepreneur must pay the state 4,189 rubles.
For 9 months, the tax will be calculated as follows: 32,997 rubles (assessed tax) – 29,374 (paid contributions) – 4,189 (calculated and transferred tax to the budget) = – 566 rubles. This figure means that for 9 months the businessman has overpaid and has the right to reduce the final amount of tax, which is reflected on line 080.
The total amount for the year subject to additional payment is determined as follows:
The amount of tax accrued for the year (line 133 of section 2.1.1) - paid insurance premiums for this period (line 143 of section 2.1.1) - payment for 1 quarter (line 040 of section 1.1) + reduction for 9 months (line 080 of section 1.1 ) = 55679 – 37470 – 4189 + 566 = 14586 rubles. Our entrepreneur is obliged to pay this amount to the budget by July 15, 2021, for 2021.
After filling out the declaration, the individual entrepreneur must carefully check the form and send it to the tax service.
Unified simplified declaration under the simplified tax system and deadlines for its submission
In some cases, instead of regular reporting under the simplified tax system, an entrepreneur can fill out and submit a single simplified declaration (SUD). This can only be done if two conditions are met simultaneously:
- absence of any transactions on the current account during the tax period. This condition means that no funds should pass through the account. If during the tax period the payment of utility bills was made on the current account or a payment from the counterparty was returned, it will not be possible to submit the EUD.
- Absence of an object of taxation. Thus, during the tax period, an individual entrepreneur should not conduct activities using the simplified tax system in order to submit the EUD.
In most cases, a single simplified declaration is submitted by entrepreneurs to OSNO in relation to VAT. This is due to the fact that value added tax reporting only needs to be submitted in electronic form, while a single simplified report can be submitted on paper. Simplified people, in turn, very rarely submit it, since it is easier to submit already familiar reports than to figure out how to fill out a new one.
The deadline for submitting a single simplified declaration to the Federal Tax Service is common for all cases - no later than the 20th day of the month following the expired tax period.
Thus, if this year an individual entrepreneur did not conduct simplified activities, did not use a current account or did not open one, he can submit an EUD for 2021 until January 20, 2021.
It should be noted that the Tax Code does not establish a separate deadline for submitting a single simplified declaration in connection with the closure of an individual entrepreneur or the transition to a different taxation regime. Taking this into account, it can be assumed that if an entrepreneur is deregistered in 2019, he can submit the EUD by January 20, 2021. But it’s better not to delay submitting reports and submit them either simultaneously with the documents for closure, or immediately after deregistration.
When to submit data
The deadline for providing information to the tax authority depends on the regime applied. Violation of the rules will result in fines.
- USN. Entrepreneurs are required to submit only an annual declaration. The document must be received by the inspectorate no later than April 30. The report is sent at the end of the year, that is, merchants have at least 4 months to fill out the form.
- Unified Agricultural Sciences. Agricultural producers submit declarations annually by March 31.
- UTII. Payers are required to submit data to the inspection quarterly. Entrepreneurs have 20 days to draw up a declaration. The countdown begins from the end of the quarter.
- BASIC. Entrepreneurs report on personal income tax no later than April 30 of the following year. The value added tax return must be submitted within 25 days after the end of the quarter. The report is accepted only in electronic form (clause 5 of Article 174 of the Tax Code of the Russian Federation).
If the deadline falls on a holiday or weekend, the next working day is considered final.
Important! Businesses should know when to provide information when ceasing operations. “Simplers” and agricultural producers are given 25 days to compile a final report. The period begins to run from the end of the month in which the entry was made in the Unified State Register of Individual Entrepreneurs. Personal income tax payers must submit the form no later than 5 days.
Payers are required to send a single simplified declaration to the inspectorate before the expiration of 20 days from the end of the quarter, half-year, 9 months or year. It is important for entrepreneurs on OSN to remember the need to submit Form 3-NDFL. The single report does not relieve you from the obligation to disclose personal income tax information.
