Return Filing Deadline 3. Tax Return Information. The Federal Tax Service does not have the right to refuse to accept a personal income tax return where certain details are filled in incorrectly

There is the concept of “obligation” and “right” to provide a tax return in form 3-NDFL. Taxpayers who are responsible for filing must meet the deadline of April 30 of the year following the reporting year.

The 2019 return must be submitted by April 30, 2020; this does not fall on weekends or holidays.

The category of citizens who are not obliged, but intend to take advantage of the right to property and social tax deductions, have the right to provide this document throughout the entire calendar year - from January to December. There are no time limits.

Who submits and in what cases

Civil servants, individual entrepreneurs, persons receiving income from private practice (this includes notaries, lawyers, etc.), as well as citizens who received funds must submit a declaration by force.

Funds can be received in following cases:

• sale of property owned for more than five years;
• income received from renting out an apartment, house, cottage, garage or car;
• as a result of a donation, if it did not come from family members;
• if the employer, for justified reasons, did not withhold tax from the employee’s income, and the employee’s obligation to file a declaration and transfer payment to the budget begins from the moment he receives information about this in writing from the director of the organization;
• if the citizen’s source of income is lottery winnings or a gift;
• inherited works of culture, science, art.

In addition to the obligation, the taxpayer may exercise the right to submit a declaration in order to return previously withheld income tax from the budget.

When purchasing real estate

Regardless of its cost, the state will reimburse no more than 260,000 rubles (13% of 2 million). If the property was purchased under a mortgage loan agreement, then the amount of interest paid is also refunded. In addition to the above 260,000, it is possible to return 390,000 (13% from 3 million).

This right has no statute of limitations. Even when an apartment was purchased 10 years ago, a citizen can submit a declaration at any time, and immediately for 3 calendar years preceding the year of filing. It's called .

Social tax deductions

The most common in this category is a 13% refund of funds paid for. Moreover, both your own and your children, until they reach the age of 24, subject to full-time education. It is also possible to get a refund for treatment and medications.

Even for the purchase of medicines you can get your money back, but this requires a doctor’s prescription and receipts, so many simply do not want to waste their time. But it is much easier to collect documents for dental treatment and prosthetics.

The main thing is to choose a good clinic for the procedure, and they will provide everything you need to submit to the tax office. There is a statute of limitations here - 3 years. Upon expiration, the right to reimbursement of spent funds expires.

Many do not even suspect that when children attend additional educational institutions (dance, gymnastics, speech therapist), when studying at a driving school or other courses, they can also apply for a social deduction and get back 13% of the amounts spent.

To exercise your rights to property or social tax deductions, you must confirm your official income.

Delivery methods

1. Through the portal www.gosuslugi.ru. This method is gaining more and more popularity - without leaving home, without queues. The only negative is that you will have to spend a little time registering. Through this site you can not only submit documents to the tax office, but also to all government agencies: passport office, pension office, social protection.
2. Taxpayer’s personal account on the Federal Tax Service website nalog.ru. Login to it is possible only with a password and login, to obtain which you just need to contact the tax office at your place of registration. You can not only send a document, but also track every stage of its verification.
3. You can also submit your declaration in person by calling the tax office in advance or checking the opening hours on the website. It is very convenient that inspections sometimes work on Saturdays.
4. By post. The oldest and no less reliable method. It is necessary to send not just a letter, but as a valuable one, with an inventory of the attachments. On the Russian Post website www.pochta.ru you can trace its path, and if lost, file a claim. The downside to this method is that there is no way to track the verification process; all you have to do is wait for notification of the results from the tax office.

For many years now there has been a “Declaration” program, with the help of which it is quite easy and simple to fill out this document. It is on the Internet, freely available. It is necessary to download in accordance with the reporting year.

If documents are provided for 2019, the program will be called “Declaration 2019”. It has several tabs:

Further filling occurs according to the situation. If a citizen simply submits information about income received, then filling out is complete. When you want to receive deductions, you must fill out the appropriate tabs without fail.

Inspection number, index - all this can be found on the Internet, at the citizen’s address.

If you don’t have time to fill it out yourself, you need to seek help from an accountant, who will help with this for a small fee. The average cost of the service is 500 rubles. As a rule, right next to the tax offices, there are offices that do this.

Causes of violation and consequences

If a citizen violates the deadline for submitting a declaration, according to which it is necessary to pay money to the budget, then punishment will follow in accordance with the norms of Russian legislation.

When the 3-NDFL is not submitted before the specified date, but there is no obligation to pay tax, and it was compiled simply for information, then this violation is not punishable by law.

Also, taxpayers who submitted a 3-NDFL declaration for social and property deductions after April 30 are not liable. There are no deadlines for such documents. This process can be carried out throughout the year.

The Tax Code of the Russian Federation provides for a number of penalties for failure to submit a declaration or violation of filing deadlines. Even the fact that 3-NDFL contains only zero indicators does not exempt entrepreneurs from fines. It is 1000 rubles.

If the document reflects the amount of tax required for payment, but the funds have not been transferred, a fine of 5% is charged for each month of delay, but not less than 1000 rubles and not more than 30% of the payment amount.

From January 1, 2019, a new 3-NDFL declaration form will be in effect, which has been reduced to filling out the title page, sections I and II.

You can find out more about the deadlines in this video.

If a citizen has an official place of work, then all issues related to the calculation and accrual of personal income tax on him are dealt with by the employer’s accounting department.

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If he receives income outside the company, then he will have to independently fill out the 3-NDFL declaration and make tax payments.

The same document is drawn up in case of obtaining the right to deductions for mandatory payment.

What you need to know

There are two reasons why an individual must fill out a 3-NDFL certificate, in particular:

• receiving additional income during the year that is not otherwise declared;
• availability of the right to receive tax deductions of a standard, professional, social, investment or property nature.

Filling out 3-NDFL requires compliance with a number of conditions that the subject of taxation must meet:

1. Declaration of cash inflows applies only to residents of the Russian Federation, that is, citizens and individual entrepreneurs who stay in the country without leaving for at least 183 days during one tax period;
2. The subject must have some regular or one-time source of income, other than salary, the calculation of the mandatory payment for which is carried out within the framework.

If the subject of taxation draws up a 3-NDFL in order to present his income to the tax authorities, then the document must be submitted no later than April 30 of the following year ().

When receiving a tax deduction, the document can be submitted within three years after the corresponding right arises (,).

Definitions

is a type of income tax return that is submitted to the Federal Tax Service at the person’s place of residence.

Through this lengthy document, a person has the opportunity to report to the tax service:

• about your cash receipts for the period, which were not previously subject to declaration and taxation;
• about their expenses for purchasing housing, training, treatment, transactions with securities, which give the right to receive tax deductions.

Notaries and lawyers, as well as individual entrepreneurs who independently report their income to the tax service, filling out 3-NDFL are also a mandatory element of tax accounting.

Drawing up a document related to obtaining tax deductions seems to be a voluntary event.

However, any payer must remember that in this way you can recover quite impressive amounts of money.

It is important to emphasize some features of filling out the declaration:

1. The first and second sheets are required to be completed, and the remaining parts of the document are drawn up as necessary.
2. When filling out by hand, use only block letters and a pen with blue or black ink.
3. The document is sent by registered mail, by email, or by in-person presentation to the Federal Tax Service.
4. When you fill out a declaration online, it is sent to the tax office automatically.

3-NDFL must be attached, since the income and expense items of the subject must be confirmed by the relevant papers.

It is important when submitting a declaration during a personal visit to the tax office to take from the receiving employee, and when sending by mail - a certificate of acceptance of documents for sending.

Normative base

All questions regarding the procedure for filling out and submitting the 3-NDFL certificate, as well as determining the circle of persons who are taxable, are prescribed in the Tax Code of the Russian Federation.

It is advisable to pay special attention to such articles as:

Who should submit 3-NDFL

The tax legislation of the Russian Federation quite clearly defines the circle of payers who submit the 3-NDFL declaration to the tax service. The full list of taxable subjects can be found in Articles 227-229.

The circle of persons submitting a 3-NDFL certificate to the Federal Tax Service is extremely wide and includes:

In the first two cases, the subjects fill out the document independently, and in the latter, the decision on this issue is entrusted to the company’s accounting department.

Individuals

Citizens usually fill out the 3-NDFL certificate on their own behalf. With it, they declare to the tax authorities about the income received, and also receive the right to deductions.

Individuals are required to submit a declaration to the Federal Tax Service if they belong to one of the following groups (Article 228 of the Tax Code of the Russian Federation):

1. Citizens who do not have the status of tax agents for funds received through contracts, as well as from the provision of any work and services to individuals.
2. Owners of apartments, houses, vehicles or other property who sold it during the reporting period and received income.
3. Residents of the Russian Federation who had inflows of funds from sources located outside the country during the year.
4. Participants in competitions and lotteries who received cash prizes.
5. Heirs who, in connection with their rights, received any income (not related to the main inheritance).

The article also contains the item “other additional income”. It implies that a citizen fills out a 3-NDFL certificate if during the tax period he received other types of income, both in kind and in cash, and these funds were not previously declared.

The only exceptions are gifts from family members. If inflows took place in kind, then their value is assessed at the current market price, which was formed in the market at the time of filling out the declaration.

Legal entities

Legal entities do not submit declarations to the tax service directly for their income, since they are not subject to income tax.

In this light, organizations also cannot count on standard, professional, property and social deductions.

However, within any company there is an impressive staff of employees. From the salary they are declared by the employer’s accounting department and entered into the 2-NDFL certificate.

However, any employee can apply for one of the types of deductions from income tax, including (Articles 218-221 of the Tax Code of the Russian Federation):

If an employee meets one of the above groups, he must write and submit supporting documents to his employer's accounting department.

Further registration of 3-NDFL takes place without his participation, and a refund can be made along with the salary.

Individual entrepreneurs (IP)

Submission of 3-NDFL certificates by individual entrepreneurs is carried out in two cases (Article 227 of the Tax Code of the Russian Federation):

• if they wish to declare their income or be entitled to a refund of part of their income tax;
• if they have a staff of employees who contact them with a request to issue a tax deduction.

Entrepreneurs often use the services of a visiting accountant - he should deal with issues related to the return of part of the personal income tax to employees.

In general, registration of 3-NDFL affects all owners of companies operating as individual entrepreneurs, since this is the only way to declare their income. Notaries and lawyers who are engaged in private practice fall into this category.

Who fills out the form

Of those who are required to submit 3-NDFL, most subjects fill out the declaration themselves. In particular:

• citizens receiving additional income;
• individual entrepreneurs presenting the results of their activities to the tax authorities.

You can fill out the declaration yourself by first picking up its form at any branch of the Federal Tax Service or downloading it from the tax service website.

There you can also see a sample of filling out the document. You can send the completed document through the post office by registered mail or take it to the Federal Tax Service in person.

There is an easier way: on the Federal Tax Service website in the “Electronic Services” section there is a convenient online form that will allow you to quickly fill out and send 3-NDFL by answering a number of simple questions.

In companies, 3-NDFL certificates for employees can be filled out by accountants, who will have to submit the required package of documents.

Thus, filling out the 3-NDFL certificate primarily affects only individuals.

Citizens and individual entrepreneurs who fulfill the obligation to declare cash inflows or receive the right to a tax refund must prepare a declaration and attach to it a package of documents confirming income and expenses.

Companies are faced with the need to fill out this document only in relation to their employees.

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

Date of publication: 04/13/2015 07:19 (archive)

The Office of the Federal Tax Service for the Orenburg Region reminds you of the need to declare income received in 2014 no later than April 30, 2015.

Despite the fact that there is less than a month left before the end of the declaration campaign, according to preliminary results, over 11.5 thousand people declared their income, which is 16.8% of the total number of those obliged.

Citizens who received income in 2014 from the sale of property owned for less than 3 years, rental of real estate, individual entrepreneurs, notaries and lawyers, arbitration managers, as well as citizens who received winnings, prizes, gifts, and also income from which tax was not withheld by the tax agent.

We also remind you that for citizens submitting a tax return for 2014 solely for the purpose of obtaining tax deductions for personal income tax, the established deadline for filing a return - April 30, 2015 - does not apply. Such declarations can be submitted at any time throughout the year.

You can fill out the declaration in one of several ways:

• obtain a form from the tax authority and fill out the declaration by hand;

• using the “” program, which is freely available on the official website of the Federal Tax Service of Russia;

• users of the "" service can fill it out online on the website of the Federal Tax Service of Russia. The developed software for filling out the declaration allows you to automatically transfer personal information about the taxpayer to the declaration, has a convenient and understandable interface, and tips, which allows you to avoid mistakes when filling out the declaration form.

After filling out the declaration in the program or service, it should be printed and submitted to the tax authority at the place of registration.

Please note that the submission of a tax return by a person obliged to submit it in relation to income received in 2014 after the established deadline is the basis for bringing to tax liability in the form of a fine of at least 1,000 rubles.

To help taxpayers, the Office publishes samples of filling out tax returns:

Filling out a tax return for personal income tax in order to obtain a property tax deduction for income from the sale of an apartment (in the absence of documented expenses)

Filling out a tax return for personal income tax in order to obtain a tax deduction for income from the sale of a car

Filling out a tax return for personal income tax for citizens who received income from renting residential premises (apartments)

Filling out a tax return for personal income tax in order to obtain a social tax deduction for the amounts of insurance premiums paid under voluntary personal insurance contracts

Filling out a tax return for personal income tax in order to obtain a property tax deduction for the costs of purchasing an apartment

Filling out a tax return for personal income tax in order to obtain a property tax deduction for the amount of interest paid

When to file a tax deduction when buying an apartment? Many problems traditionally arise with this issue, which causes a number of difficulties for taxpayers. You should consider when the deadline for filing the 3rd personal income tax return expires in 2019, what changes have occurred, and what citizens who want to receive a deduction for purchasing property need to do.

Who is renting?

The declaration in form 3-NDFL is submitted to a limited list of payers, which includes individual entrepreneurs using the traditional tax system, as well as the self-employed population. Individuals are required to provide reporting if the person received income from the sale of property.

According to Article 227 of the Tax Code of the Russian Federation, the declaration is submitted annually, and it is necessary to indicate all types of income from which tax was not withheld.

When to take it?

The report must be sent to the INFS at the place of residence or place of stay of the individual. The document can be submitted during a personal visit, or sent by registered mail, while making an inventory of the attachment. It is also possible to transmit information through the online service on the website of the Federal Tax Service of Russia.

The deadline for filing the 3rd personal income tax return for 2019 for tax deduction will be in 2019. In 2019, it is necessary to report for income arising in 2018, and the last day on which this can be done is April 30, 2019. This date is prescribed by law, but if the date falls on a weekend, it is moved to the next weekday. In 2019, April 30 falls on a Monday, which is why it is the last one.

There is an exception only for individual entrepreneurs and privately practicing lawyers - if their activities are terminated before the end of the year, then they must report within 5 days after closure.

By establishing this restriction, the tax authorities created an unclear situation - to the question of when it is necessary to submit a declaration for the return of compensation, the answer seems clear, on April 30. But this applies to people who need to declare income. If we are talking about an income tax refund from the purchase of an apartment, then you can submit the document on any day of the year. When purchasing residential space in January 2017, you are allowed to claim the right to property benefits throughout the entire 2019 year.

Peculiarities

The declaration form for a tax deduction for the purchase of an apartment is submitted for a full calendar year. There is no point in filing a declaration before the end of the year since no one will accept it. The only possibility is to receive compensation before the end of the year through the employer.

Restrictions

Regardless of the time of filing, the property tax deduction has no statute of limitations. They can be used at any time throughout life. For example, if a person purchased residential space in 2013, but did not know about his right, he can use it in 2019. Moreover, it is allowed to receive the benefit immediately for three years preceding the year of application.

In cases of pregnant women or women on maternity leave, the right is also not canceled. However, they will be able to receive a refund only after they are reinstated in their jobs and begin to receive taxable income - wages.

If you have difficulties filling out and submitting the 3-NDFL declaration, you can use the services of organizations that carry out activities such as transferring information to the Federal Tax Service. Employees will answer any questions that arise, draw up documents themselves, and hand them over in the presence of a power of attorney.

Changes in 2019

Due to the changes that occurred several years ago, it has long been necessary to make changes introduced on January 1, 2019. First of all, the reporting form has changed - if a person intends to return part of the tax when purchasing an apartment, the transaction for which was completed in 2017, he submits a new declaration form. For previous years, the taxpayer must fill out the form using the old form in force before the amendments were made.

Explanation of changes

When taxing in 2019, it should be taken into account that the maximum allowable deduction is based on an amount of 2,000,000 rubles. However, now this restriction applies not to the property, but to the subject. This means that a person can claim not 13% of the cost of housing, but 13% of the amount of 2,000,000 rubles. Of course, with a real estate price of 700,000 rubles, this is significantly more.

Until 2014, it was possible to apply only for an object, but now you can submit documents unlimitedly until the amount of 260 thousand rubles (13%) is repaid.

A declaration is submitted to return interest on mortgage lending - the amount is limited to 3 million rubles. However, all adjustments made are significant if:

• the person did not receive a deduction for real estate, the right to which appeared before 01/01/2014;
• the citizen purchased the property after 01/01/2014.

Thus, if the period for receiving a tax deduction has arrived, a person has used it within the limits of previously existing restrictions (130 thousand rubles), then after a couple of years he cannot receive an additional amount, because he has already used his right.

How much will they return?

The amount of the deduction directly depends on a person’s income - if the right to a property deduction arose in 2017, then he will receive as much as was transferred under personal income tax for that year. If earlier, then the previous three years of work will be taken into account, and the amount will increase accordingly.

When does right arise?

For many people, this question also sounds ambiguous - some believe that when the contract is signed, others believe that at the moment of full repayment of the loan taken to purchase an apartment or house. In fact, the right arises when:

• a transfer and acceptance certificate has been signed if a shared construction agreement has been concluded;
• an entry has been made in the register of rights to real estate.

Accordingly, the specific date is indicated in the listed documents.

For which years can I submit information in 2019?

It is already known when the right arises, therefore, if you have never used it before the new year, then you can apply even with a deduction for the purchase of property even in 2003. You just need to understand that the amount will be limited taking into account the limits at that time.

You can return the deduction from the moment the right arose, as well as for the last three years. Pensioners have the opportunity to reimburse for the previous four years, that is, for the years 2014-2017.

If the owner bought real estate in 2007, but applied for a deduction only in 2019, he can claim the amount of taxes transferred in 2015-2018. The right to income from 2007-2014 has already been lost, but the right to the deduction itself has not.

INFS actions

Anyone who wishes to receive a deduction must submit a personal income tax return. In order to submit a tax deduction when purchasing an apartment or real estate, the Federal Tax Service clearly indicates what information to provide.

The processing time for a tax refund return is three months. During this period, the procedure for contributions, payment of insurance premiums, and benefits are considered. The ownership of an apartment that was purchased before applying for a tax deduction is also assessed.

To receive property personal income tax, citizens will have to submit all the required documents. And after making a positive decision, wait for the payment itself within a month. After insurance premiums and other indicators are verified, accrual will occur. The property deduction will return after this. Although in practice, when you can get a deduction for an apartment, it takes much longer to transfer it.

The remaining changes related to 3-NDFL declarations concern individual entrepreneurs and the self-employed population. The procedure for calculating insurance premiums, tariffs, liability and fines has been changed. For individuals applying for a property return, there are no other changes yet and are not expected. In any case, if difficulties arise, you can always contact specialized companies for advice.

The personal income tax return (Form 3 Personal Income Tax) is submitted to the tax office by entrepreneurs who are not subject to special tax regimes, lawyers and notaries (in private practice). To this list you need to add citizens who received income, the tax on which was not paid by the tax agent (employer, employer) and citizens to receive property tax deductions. The deadlines for submitting 3 personal income taxes are strictly determined by tax legislation. This article will discuss exactly this. In addition, we will find out what can await a tax resident who does not submit the specified return on time.

Deadlines for submitting 3 personal income taxes in 2019

The deadline for filing the declaration is strictly defined until April 30. It is important to know that if this date falls on a non-working day, it will be transferred to the next working day. For 2018, taxpayers have until April 30, 2019 to file.

In general, a taxpayer in 2019 needs to remember two main dates so that there are no delays in filing a return and paying taxes:

• April 30 – deadline for submission;
• July 15 is the final deadline for paying taxes for 2018 by individuals.

Regarding the latter situation, it is worth noting that before the end of the year you can submit a declaration for a property tax deduction not only for 2018, but also for 2017, 2016. The statute of limitations in this situation is three years. However, if such a resident in 2018 had income that was subject to taxation, and the tax agent did not withhold tax from him and transfer it to the budget, then this is a different situation.

The third case cannot be applied to a taxpayer who simultaneously applies for taxes and property deductions. In this situation, the deadline for filing the 3rd personal income tax return for deduction will coincide with the main deadline for filing the return (no later than April 30, 2019).

Today, the Tax Inspectorate provides several options for filing 3 personal income taxes:

• sending a declaration by post with the obligatory attachment of an inventory of all documents;
• personal appeal of the taxpayer to the inspectorate;
• use of the Unified Portal for State and Municipal Services;
• use of the “Personal Account” application for individuals on the official website of the tax service.

If a taxpayer submits a tax return in 2019 later than April 30, then an administrative penalty in the form of a fine may be imposed against him.

Today this is the amount of one thousand rubles. And this is the minimum established fine. The amount can be much larger and range from five to thirty percent of the amount of unpaid tax.