Declaration 3-NDFL is an important reporting document for the taxpayer. Where can it be provided and for what purpose? Later in the article we will look at in what cases you need to submit 3 personal income taxes.

Where can the document be submitted?

The addressee of the 3-NDFL Declaration may be:

1. Structures to which the provision of the relevant document may be mandatory.

The main relevant structure is the Tax Inspectorate or Federal Tax Service.

1. Structures to which submission of the Declaration may be appropriate.

Such structures can be represented in a fairly wide range of subjects of legal relations - we will consider them further.

Filing a Declaration: when is it necessary?

Declaration 3-NDFL is a document that certifies the receipt by an individual of certain income taxed at a rate of 13%. IN general case this is income represented by salary, and if this is the case, then the corresponding declaration to the Federal Tax Service is submitted by the citizen’s employer, who, as a rule, has the status of a tax agent. This is the employer's legal obligation.

But there are quite possible cases in which a person will have to send the relevant document to the Tax Inspectorate himself. For example:

1. If the taxpayer's employer is still not a tax agent.

This is possible if the employer has the status of an individual - not registered as an individual entrepreneur. This employer will not be authorized to send the Declaration in question to the Federal Tax Service, but the employee himself will have to send the relevant document to the tax authorities.

1. If a citizen has received taxable income.

The relevant income can be represented by:

• proceeds from the sale of property;
• proceeds from the provision of property for rent;
• winning the lottery;
• income received abroad (for example, from interest on a deposit in a foreign bank).

1. If a citizen is given valuable property - for example, an apartment.

However, this property is taxable only if the donor is not a close relative of the taxpayer.

Declaration 3-NDFL - how mandatory document for the Federal Tax Service, submitted to the department before April 30 of the year following the one in which the taxpayer had taxable income.

Providing a Declaration: when appropriate

The relevant Declaration can be not only a reporting document, but also a tool that a taxpayer can use:

1. To process tax deductions.

The Declaration in question is a mandatory document when receiving any tax deductions under a scheme that provides for the registration of the corresponding payment through the Tax Inspectorate. This document certifies the fact that the citizen has received income with paid personal income tax, at the expense of which, in fact, the deduction is calculated.

It may be noted that for the purpose of filing a deduction, the Declaration can be submitted by the taxpayer to the Federal Tax Service at any time of the year following the time when he had expenses that gave rise to the calculation of the deduction. In many cases, it is also possible to submit the corresponding Declaration for deduction several years after the taxpayer makes these expenses.

1. To obtain a loan from a bank.

Declaration 3-NDFL - a document that in many cases confirms the solvency of a potential borrower credit organization. It can be either the main document for the corresponding purpose or complementary to others - for example, a certificate in form 2-NDFL or printed on the employer’s letterhead.

1. To obtain a visa abroad.

As in the case of a bank, Declaration 3-NDFL can be used by consulates of other states - especially those with a complex visa regime - to assess the level of income of a citizen of the Russian Federation. The document can also be the main one or complement others.

1. For getting state guarantees and benefits.

A condition for a citizen to receive many government guarantees and benefits under the country’s legislation is confirmation of his income at a certain level. Declaration 3-NDFL is often used as the main document for such purposes.

Does Declaration 3-NDFL confirm payment of tax?

The document in question is primarily of a reporting nature. It is intended to inform the Tax Service about a citizen’s income subject to taxation, but does not confirm the fact personal income tax payment at a rate of 13%. If the Federal Tax Service discovers, after examining Declaration 3-NDFL, which is submitted by a person, that the corresponding tax has not been paid, then it will legally initiate its collection.

Payment of taxes is confirmed by other documents - mainly of a financial nature. For example, receipts, bank account statements for transfers of calculated taxes to the budget.

The general tax rule for income tax states that personal income tax goes to the state treasury automatically. This means that for a citizen who has an official workplace, the accounting department handles calculations, deductions and payments to the budget. Simply put, the employer is also a tax agent - this is what the letter of the law requires him to do. There are situations when there is no link between the state budget and the payer - the tax agent. Then a person has a question: “Who submits 3-NDFL?” In the text, we will cover this issue in as much detail as possible and find out which persons should attend to submitting the relevant tax return to the tax office.

You need to understand that the 3-NDFL certificate is a document that is a type of income tax return. Every working person in Russian Federation pays tax on his income, otherwise called personal income tax. The country's tax code states that the deduction is set at 13% of wages for Russian residents and 30% for non-residents. Every employer, be it a government agency, a large entrepreneur or an individual entrepreneur, is a tax agent and is obliged to send appropriate deductions from the salaries of its employees.

Who is a tax resident of the Russian Federation? This will help you figure it out. We will look at what the tax status depends on, documents for confirmation, as well as regulatory framework for residents and non-residents.

Organizations that have received the status of tax agents must pay funds to the state treasury no later than one day following the day of payment. Payments are taken into account by accounting, which records such points as:

1. Labor income received in the names of employees.
2. Amounts of deductions due to employees due to life situations of various types.
3. Estimates already calculated for sending to the country's treasury.
4. Funds actually sent to the budget.

Using the same document 3-NDFL, payers report for other cash injections, such as:

1. Sale of property (house, car, country plot) and property rights, including shares in business or valuable papers.
2. Renting out property.
3. Money transfers from sources outside the country.
4. Gifts, including in the form of transport, real estate, shares and other things from distant relatives and people with whom the recipient is not related at all.
5. Remuneration from sources that do not have the status of a tax agent.
6. Heirs of the authors of inventions, works of science or art, receiving rewards.
7. Winning a lottery or other game involving risk.

Example: Ivan Rafaelevich Karmanov works at the factory and has a salary of 20,000 rubles and the employer withholds and transfers it to the state budget 2,600 rubles as income tax on Karmanov's salary. This is how Ivan Rafaelevich lives for many years, without even knowing what the 3-NDFL declaration looks like. But when Karmanov won one hundred thousand rubles in the lottery, he had to get acquainted with this document, since the accounting department of the employing plant had nothing to do with the winnings and would not file a declaration for Karmanov.

Important point! The annual deadline for self-declaration of income is April 30.

Table 1. Nuances for filling out and submitting the declaration

Nuance	Content
Required completion	Required title page, first and second sections of the declaration. Personal data is indicated here, as well as calculations are made tax base and tax amounts. Next, the payer must fill out sheets “A” and “E1”.
Filling method	It is permissible to enter data into the declaration only in block letters; you can use black and blue ink (if 3-NDFL is filled out by hand).
Delivery method	You don’t have to come to the tax office in person; a package of documents is provided either online (via Personal Area public services), or by registered mail, to which is attached a list of accompanying official papers, also contained in the envelope with the declaration.

In order to correctly fill out the 3-NDFL certificate and not lose a lot of time, you need to know what the requirements for issuing the certificate are. This will help you in which you will find step by step instructions by filling out the form.

Persons required to file 3-NDFL due to duty

The decree of the President of Russia dated May 18, 2009 lists all persons who must independently submit a declaration of their income to the inspectorate. We will briefly look at the groups of these individuals:

1. Civil servants and family members (based on the Register of Positions of the Russian Federation).
2. Employees of the Ministry of Internal Affairs.
3. “Individual entrepreneurs” and businessmen working under a taxation system common to everyone.
4. Persons conducting private practice (tutors, lawyers, detectives, notaries, appraisers, traditional healers, etc.).
5. Foreigners receiving income and working in the country on the basis of a patent.
6. Individuals who received income in a transaction with other individuals.

3-NDFL for tax benefits

It is necessary to fill out a declaration not only for citizens reporting on the funds received, but also for those who want to return these funds. To ease the tax burden of citizens, the state offers a form of benefits called tax deductions. Personal income tax payers in one or more of the situations listed below have the right to a refund of part of the tax already paid. What is it about?

• return of property (for or housing, including with the assistance);
• social return (for purchase, charity, pension contributions);
• professional return (for citizens who have nuances in professional activity, these include those who are required to submit a 3-NDFL certificate on their own);
• standard return (designed for citizens, as well as beneficiaries, persons with illnesses or disabilities, veterans and military personnel).

It is logical that the law will not require this category of citizens to immediately fill out 3-NDFL in order to get their money back. This is the right of any payer, but not an obligation. Therefore, in this case, the choice – “to file a declaration or not to file” – is a purely voluntary matter. Unlike citizens declaring their income, residents claiming deductions may not meet the deadline for filing 3-NDFL by April 30. This can be done at any time convenient for the payer, after the year in which the situation arose has ended: buying an apartment, treatment, etc.

Income that is not subject to taxation

The Tax Code of Russia includes a specific list of tax-free income, despite the fact that personal income tax is imposed on any funds that fit the definition of “income.” The list of income, thirteen percent of which is not alienated, includes:

1. Cash benefits for pregnancy and childbirth, alimony.
2. Pension accruals for persons who have reached the legally established age for retirement or who have been recognized as disabled by an examination.
3. Gifts of value and material aid in an amount less than 4,000 rubles received by an employee or former employee(pensioner) from the employer.
4. Financial assistance to low-income families, whose status is confirmed by the state, to the family of a deceased employee.
5. Financial assistance paid to citizens affected by a natural disaster or other emergency situation.
6. Payment from the employer’s “net” profit medical care for your employee or his family members.
7. Rewards for blood donors.
8. Compensation for damage to employee health.
9. Compensation for the improvement of citizens’ health (cost of vouchers to sanatoriums and other institutions, except for tourism).
10. Expenses for improving the professional qualifications of an employee.
11. Payment for retraining, education or professional training of an employee.
12. Scholarships received by students of higher educational institutions.
13. Grants for educational or scientific activities.
14. Compensation in connection with dismissal, the amount of which is not more than three times the average monthly salary (six times the amount for residents of the Far North).
15. Cash paid to victims of terrorist attacks.
16. Compensation to an employee for the cost of paying interest on a loan for construction or purchase of real estate.

What happens if you don’t pay personal income tax?

The sanctions that a tax agent or individual will receive if they fail to pay personal income tax are established by the Russian Tax Code. It clearly states what will happen if personal income tax is paid late or the transfer of funds to the state treasury is completely ignored.

Tax agents who are late in remitting funds may receive a fine of 20% of the total tax amount. If the money is transferred on time, but not in full or not at all, the state will require the same 20% to be “added” on top of the tax amount. In both cases, a penalty will be calculated for each day of non-payment. If the tax agent does not withhold personal income tax from the employee’s income at all, he will also be subject to a fine, but without the accrual of penalties. This applies to taxes in cash. If labor income is paid to employees in kind, it is impossible to collect taxes from them; delay in tax payment due to the fault of the agent, accordingly, also cannot happen.

Concerning individuals, then they may also receive a fine of 5% to 20% of the tax amount if they do not pay it or do not pay it in full. Individuals will face more severe penalties for deliberately reducing their taxable income. If a citizen deliberately indicates in the declaration an amount less than he received, the law provides for a fine of 40% of the actual amount.

Example: Evgeniy Adeksandrovich Chukov sold the apartment of his late parents in 2016 and was obliged to pay 70 thousand rubles in sales tax. But Chukov did not transfer the money and missed the mandatory deadline for filing a declaration of April 30, 2017. Only after the tax authorities sent a letter to Chukov did he get together and hand over all required package documents by June 17, 2017. Thus, the payment was overdue by two months and amounted to seven thousand rubles (70,000 x 2 months x 5%).

Fines, as well as the filing of 3-NDFL itself, come into force only in relation to citizens who are required to submit a declaration. Voluntary cases of filing a declaration are not considered in this case and cannot in any way be subject to penalties.

Didn't manage to submit your declaration on time? Do you want to know what the consequences are for failure to submit reports on time? Learn more about statutes of limitations tax offenses and how to reduce the amount of the fine, read.

Video - Sending the 3rd personal income tax declaration without leaving home

Let's sum it up

If you are a hired employee, officially employed and have no income other than wages, you do not need to worry about submitting a 3-NDFL certificate to the tax office - this issue must be resolved by your employer. If you received income within the framework of the above points, you should visit the tax office or at least call the inspector to clarify whether your situation is included in the list of taxable ones.

If you are a government employee or a relative of such a person, an employee of the Ministry of Internal Affairs or a private entrepreneur, you are probably aware of your obligation to report to the state about the money received and pay taxes accordingly.

In general, if changes occur in your financial affairs, it is better to play it safe and find out immediately whether you are now required to submit 3-NDFL yourself. As you know, ignorance of the law will not free you from penalties and a lot of unpleasant moments that will be associated with late filing of the declaration.

Ends reporting period for 2018 for individuals and on time until April 30, 2019 must report:

Individuals by rewards received from individuals and organizations that are not tax agents , prisoner based employment contracts And civil contracts, including income from contracts hiring or contracts rental any property (for example: nannies, tutors, renting a car, apartment, etc.);

Individuals who received income from the sale of your property: real estate, securities, shares in the authorized capital, car, etc.;

Individuals who are tax residents of the Russian Federation who receive income from sources located outside RF;

Individuals receiving other income, upon receipt of which no tax was withheld tax agents;

Individuals who received winnings from the organizers of lotteries and gambling, with the exception of those winnings that were received at a bookmaker's office and sweepstakes;

Individuals receiving income in the form of remuneration paid to them as heirs (legal successors) of the authors works of science, literature, art, as well as authors inventions, utility models and industrial designs;

Individuals receiving from individuals other than individual entrepreneurs, income in cash and in kind is in order donations over 4000 rub. in year;

In case you provide 3-NDFL after 04/30/2019, you will be subject to a fine of at least 1000 rubles. And if this declaration is provided after 05.15.2019, then the amount of your fine will be 5% of unpaid tax amount, for each full or partial month from the day established for its submission, but no more 30% of the specified amount.(according to paragraph 1 of Article 119 of the Tax Code of the Russian Federation)

If you want to use only tax deductions (social, investment, property when buying a home), such declarations can be submitted throughout 2019.

For your convenience, you can use a special program that allows you to quickly andautomatedfill out a tax return3-NDFLfor 2018. This software product is publicly available and can be easily downloaded from the tax service website.

HOW TO FILL OUT THE 3-NDFL DECLARATION YOURSELF:

On real examplewe want to show you all the stages of filling out Declaration 3 -NDFL for 2018 using a program from the tax service website, when the taxpayersold the car with possession less than 3 years.

To get started, open the “Declaration” program and begin filling out its sections:

1.Section “Setting conditions”. Select and fill in the following parameters:
Declaration type 3-NDFL;
Inspection number (You can find out the number of your tax inspection using your passport or TIN. In order to find out the number of your inspection by TIN, you just need to take the first 4 digits of your TIN. For example, TIN 7723, where 77 means Moscow, and 23 - tax office number. To find out your tax office number from your passport, you need to go to the tax office website and see which inspectorate your registration in your passport belongs to);
Correction number 0 (if renting for the first time in 2018);
Taxpayer identification - another individual;
There are incomes - taken into account by certificates of income of an individual, income under contracts of a civil legal nature ..;
The authenticity is confirmed - in person (in our version or by mail), and delivery through a representative is also possible, but there must be a notarized power of attorney.

Sample of filling out the first section “Setting conditions” of the Declaration program:

Here you need to fill in your data: full name, TIN number, date and place of birth, passport details.

If you do not have a TIN, skip this step.

Then fill out the second tab of this section with the image of the house - Address in the Russian Federation. At the same time, we find out OKTMO on the tax website.

3. section “Income received in the Russian Federation”.
In our example, the following conditions:
We declare the sale of a car owned for less than 3 years;
Salary taxes were withheld and paid by the employer (therefore we do not include information about this in the Declaration);
Social deductions we do not declare (payment of medical expenses, charity, training,...);
Property deductions We do not apply for the purchase of real estate.

In the section “Income received in the Russian Federation” we select the first 13% on the left (yellow) and fill in:

1) window " Payment source“through the green “+” full name of the “Buyer” of your car (we skip the TIN) in our example Andrey Nikolaevich Stepanov;

2) next window " Information about income received» select:
Transaction code 1520 “Income from the sale of other property...”;
We indicate the sales amount in the “Amount of Income” window; in our example, 250,000 rubles. ;
Next, we indicate the deduction code, in our case, since the car purchase amount was 240,000 rubles. select 906 “Sale of property owned for less than 3 years (within 250,000 rubles) and set the deduction amount to 250,000 rubles (this amount is determined by the Tax Code).

If you purchased a car for more than the sale amount, then select deduction code 903 “In the amount of documented income.”

3) section “Deductions” - go to this section and uncheck “Provide standard deductions". This section will become inactive and will not be included in the Declaration.

All! Declaration 3-NDFL for 2018 is ready!

We save it to the desktop, then “View” and you get a Declaration on 5 sheets. Checking amounts in order to avoid errors, we especially pay attention to page 2 section 1 “Information on the amounts of tax payable to the budget”, since it is based on this data that the tax office calculates taxes.

We print out the Declaration in 2 copies, one for submission to the tax office with attached copies of documents for the sale or purchase of a car, one for ourselves.
We certify each sheet of the attached documents “Copy is true” and put our signature with a transcript.
We indicate the number of sheets on page 1 of the Declaration; there is a special section under the contact phone number.
In our case, we do not hand over documents for purchasing a car, because... sold the car for 250 rubles. and took advantage of the deduction Tax Code in the amount of 250 tr. This was beneficial in our case, because... We bought this car for 240 rubles.

We submit Declaration 3-NDFL for 2018 until 04/30/19. to the tax authority at your place of registration (place of residence), you can do this in several ways:

personally- 1 copy for the tax office and 2 copies, on which the tax office marks the delivery for you;
by mail with a description of the attachment, 1 copy, we keep the 2nd copy and attach shipping documents;
through an authorized representative notarized power of attorney.

Your own copy with marks of delivery tax office store for at least 3 years.

Working hours of tax inspectorates in Moscow
Monday	from 9.00 to 20.00
Tuesday	from 9.00 to 20.00
Wednesday	from 9.00 to 20.00
Thursday	from 9.00 to 20.00
Friday	from 9.00 to 20.00
Saturday (except open day)	from 10.00 to 15.00

The list of incomes of citizens of the Russian Federation is declared in tax service. To report to the Federal Tax Service, a certain type of document is used. One of the main responsibilities of a citizen is submitting the 3rd personal income tax return to the tax office.

Categories of citizens who are required to submit a 3-NDFL report

Individuals report for income received additionally from wages in the appropriate form 3-NDFL, coded KND 1151020. The form is regulated at the legislative level by Order of the Federal Tax Service of Russia No. ММВ-7-11/569 dated 10/03/2018. Individuals liable to pay the income tax must declare this tax. Citizens also have the right to reimburse part of the funds paid by filling out the KND form 1151020. It turns out that the person paying the profit tax is the one who must submit 3 personal income taxes. It is important to determine Tax status of the taxpayer: resident or non-resident. In ch. 23 of the Tax Code of the Russian Federation, or more precisely in paragraph 1 of Art. 299 ch. 23 Tax Code of the Russian Federation Federal Law No. 117 dated 05.08.2000 (as amended on 25.12.2018) provides information on who submits 3 personal income taxes:

• individual entrepreneurs, citizens conducting private practice (Article 227 of the Tax Code of the Russian Federation);
• foreigners who work for citizens of the Russian Federation as housekeepers and for individuals engaged in private practice(Article 227.1 of the Tax Code of the Russian Federation);
• according to paragraph 1 of Art. 228 of the Tax Code of the Russian Federation, citizens who received:

1. Winnings.
2. Remuneration for hired labor under a GPC contract from individuals who are not tax agents.
3. Sold movable or immovable property and property.
4. Funds outside Russia.
5. Other profit on which the tax agent has not withheld a fee.
6. Royalties from the authorship of scientific, cultural, literary works, as well as from the creation of the latest models for Russian industry.
7. Donated funds from other individuals who do not work as individual entrepreneurs.
8. Money from real estate or securities contributed to the endowment capital of an NPO.

Thus, the profit duty is paid by individuals whose income was not subject to the tax agent’s fee. For example, winning a lottery or money from the sale of an apartment, since the citizen receives these funds in a bank account or in hand in full. In the KND form 1151020, a person must indicate these amounts and calculate the amount of the collection from them. If this is not done, then the tax office will in any case find out about the income and fine the citizen for an offense under the article on evasion of payment of fees - Art. 199 of the Criminal Code of the Russian Federation.

Persons required to file 3-NDFL due to duty

Sometimes citizens confuse the 3-NDFL declaration with a certificate of income, which is regulated by Decree of the President of the Russian Federation No. 460 of June 23, 2014 (as amended on October 9, 2017). This documentation is filled out by civil servants, the list of positions of which is prescribed in Decree of the President of the Russian Federation No. 557 of May 18, 2009 (as amended on July 3, 2018). In the profit certificate, civil servants (employees of the State Duma, the Ministry of Internal Affairs, the Ministry of Defense and the like) write down information about income in a brief form, and the KND form 1151020 reveals in more detail information about the additional money of individuals. In paragraph 3 of Art. 207 of the Tax Code of the Russian Federation is written about who fills out 3 personal income taxes on duty:

• Russian military personnel;
• employees of government bodies;
• local government employees who are sent to serve abroad.

Thus, according to duty, employees in the Russian troops working in the state at the federal and municipal levels report additional income, regardless of their actual location. The listed citizens may be on a business trip, but are required to calculate tax funds and fill out the appropriate form for income received from other financial transactions.

3-NDFL for tax deductions

In addition to reporting income, citizens have the right to return part of the taxes paid. For refunds, the form contains the following sections:

• standard,
• social,
• property,
• investment deductions.

Submitting 3 personal income taxes to the Federal Tax Service for reimbursement involves filling out the appropriate section and calculating the deduction.

The difference between reporting profits and submitting a form for a refund is that the latter is submitted voluntarily. To return part of the funds paid for fees, contributions, charity, treatment or education is a personal decision of a Russian citizen. Since it is not always possible to issue KND form 1151020 before April 30, an individual has the right to submit 3-NDFL for deduction throughout the year that began after payment of the funds spent. For example, a person paid for treatment in 2017, which means it is possible to return part of the money in 2018.

Should an entrepreneur report on Form 3-NDFL?

Fines for non-payment of personal income tax

Since January 1, 2019, the 2019 declaration campaign has been in effect, which obliges Russian citizens to report income for 2018 by April 30, 2019. But you can issue and submit the KND 1151020 deduction form throughout the year. If a person wishes to report and reimburse the funds, then the deadline remains stated - until April 30.

Despite the limited deadline for submitting the completed form, an individual has the right to pay the fee until July 15, 2019. If the fee is not paid, then the tax authorities have the right to punish the offender by deducting a percentage of the calculated amount of the fee in accordance with Art. 122 Tax Code of the Russian Federation:

• primary unintentional - 20%;
• intentional - 40%.

In case of categorical evasion of payment, Art. 199 of the Criminal Code of the Russian Federation - 100,000-300,000 rubles, 100% of wages or imprisonment for a period of 1-2 years.

Every year, entrepreneurs, private lawyers and notaries, as well as citizens from whom personal income tax was not withheld by the tax agent, must report their income to the Federal Tax Service. A voluntary declaration is submitted by individuals who wish to claim the right to a tax deduction and return part of the tax.

Tax return form 3-NDFL was approved by order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671, as amended on November 25, 2015. You can provide it on paper and submit it in person, or through your representative, or send it by mail, but you can also report via the Internet. Our article will tell you how to electronically submit a 3-NDFL declaration and what programs will help you do this.

The procedure for submitting 3-NDFL electronically

Article 80 of the Tax Code of the Russian Federation established the possibility of submitting tax returns in electronic form. Appendix No. 3 to the Order of the Federal Tax Service dated December 24, 2014 No. MMV-7-11/671 contains the formats in which electronic 3-NDFL should be submitted, and the Procedure for submitting tax reporting approved by the Order of the Federal Tax Service of the Russian Federation dated July 15, 2011 No. MMV-7-6 /443, includes Instructions for transferring 3-NDFL via the Internet.

The electronic declaration 3-NDFL is transmitted to the Federal Tax Service via special communication channels through an electronic document management operator. Contact information for such operators can be found on the Federal Tax Service website.

Reporting is transmitted to the tax office using an electronic signature key (ES). If there is no electronic signature key, then it must be purchased from any certification center accredited by the Ministry of Telecom and Mass Communications of the Russian Federation. A list of such centers is published on the ministry’s website.

In addition to the electronic signature key, the website of the Federal Tax Service of the Russian Federation also requires obtaining a subscriber identifier for reporting. Having an electronic signature key and an identifier, you can submit 3-NDFL electronically anywhere and from any computer with Internet access.

You can submit 3-NDFL electronically ]]> on the Federal Tax Service website ]]> through the “Personal Taxpayer Account for Individuals”, while:

• The declaration certified by an electronic signature is sent to the Federal Tax Service in the form of a file.
• The document received from the taxpayer is checked for the authenticity of the electronic signature and undergoes format and logical control.
• The sender receives a notification of receipt or a notification of refusal of acceptance, indicating the reasons.
• Based on the results of processing 3-NDFL, the payer receives a notification of entry, or a notification of clarification of the declaration.

]]> The public services portal ]]> also provides taxpayers with the opportunity to submit an electronic income declaration to the Federal Tax Service:

• After registering on the portal, select home page section "Taxes and Finance"/"Filing tax return» and find form 3-NDFL in the list.
• Save the report file downloaded from the Legal Entity Taxpayer program separately, and then attach it to the application for sending the declaration, indicating the required Federal Tax Service code.
• The submitted application must be assigned a special individual number, and its status can be tracked in your Personal Account.
• Send a copy of 3-NDFL to the inspectorate with the note “Previously submitted through the government services portal” indicating the assigned number.
• With this method of sending, you will have to appear in person once to sign the declaration.

The day of submission of the declaration via the Internet is considered the day it was sent, not the day it was received tax authority(clause 4 of article 80 of the Tax Code of the Russian Federation). At the request of the taxpayer, the Federal Tax Service is obliged to provide him with an acceptance receipt electronic reporting. The personal income tax payer may transfer the right to sign the electronic declaration to an authorized person, for which a supporting document must be submitted.

The deadline for submitting the 3-NDFL declaration via the Internet is the same as for reporting submitted on paper - April 30 of the following year, and for declarations submitted to receive a tax deduction - throughout the year. For 3-NDFL 2016, the deadline is electronically set until May 2, 2017.

By violating the procedure for submitting an electronic declaration, you can “earn” a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation). For submitting a declaration at the wrong time, you can also be fined: 5% of the tax amount for each overdue month, but at least 1000 rubles, and a maximum of 30% of the tax payable (Article 119 of the Tax Code of the Russian Federation).

Programs for submitting 3-NDFL via the Internet

On the Federal Tax Service website you can download free software ]]> “Taxpayer Legal Entity” ]]>, which allows, among other things, filling out a declaration for individuals and individual entrepreneurs, checking its correctness, and also generating and uploading a special file for sending via the Internet.

With its help, you can provide an electronic 3-NDFL along with scans of documents confirming the right to deduction, as well as submit an application for a tax refund.

After sending the 3-NDFL declaration, it is convenient to track its status through the “Taxpayer Personal Account”. The online service allows you to monitor the progress of the desk audit, find out its completion date and see what decision was made on your tax refund application. Please note that tax authorities can check the received declaration within 3 months, and they are given another month to transfer money according to the application for a tax refund.