The taxpayer must make the calculations, fill out the declaration and pay the tax independently. But not everyone knows how to fill out the declaration correctly, how to calculate the tax and where to pay it.
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The question also arises - where to file the 3-NDFL declaration at the place of residence or registration?
Which tax office should I submit my 3-NDFL return to?
In paragraph 2 of Art.
229 of the Tax Code of the Russian Federation states that those individuals who submit a 3-NDFL declaration in cases where they are not required to do so (for example, to receive a deduction) can submit an income report at their place of residence. Read this publication for general information about tax returns.
Clause 2 art. 11 of the Tax Code of the Russian Federation reveals the concept of place of residence. But at the same time, it is explained that if an individual does not have registration at the place of residence on the territory of Russia, at the request of this individual, the place of residence may be designated as the place of residence.
For the purposes of this paragraph of the Tax Code, place of residence means the address at which the taxpayer is registered (as confirmed by an entry in the passport). The tax authority gave this explanation in its letter dated 06/02/2006 No. GI-6-04/ [email protected] In this letter, the Federal Tax Service also explains that if an individual does not have registration at the place of residence, provided for by law dated 06/25/1993 No. 5242-1 , the taxpayer can submit a declaration at the place of residence. But only those who are charged with reporting income can do this. Such persons do not have the right to receive property or social benefits. From this formulation we can conclude that those who submit a 3-NDFL report, but are not among the individuals who are required to do so, do not have the right to send a declaration at their place of residence.
The tax authorities also confirmed their position in a letter dated January 30, 2015 No. ED-3-15/ [email protected] , where it was once again noted that if the taxpayer has registration at the place of residence, it is impossible to submit a declaration with an application for the provision of social benefits at the place of residence.
When you need to file a return and pay tax, find out in ConsultantPlus. Study the material by getting trial access to the K+ system for free.
To learn about the costs of purchasing which medications can be taken into account to receive a social deduction, read the material “List of medicines for tax deductions in 2020 - 2021.”
Where can I find out where to submit the 3-NDFL declaration?
On the tax office website it is easy to determine the inspectorate where the 3-NDFL declaration is submitted. To do this, on the page “Determination of details of the Federal Tax Service, the state registration body of legal entities and/or individual entrepreneurs serving this address,” enter your address correctly, selecting the values from the directory. You must first select the “Individual / Individual Entrepreneur” option. As a result, the name of the inspection and its code will be shown.
But by filling out this data, you can find out not only where to submit the 3-NDFL declaration, but also which OKTMO code to indicate in the report. After reviewing these data and clicking on the next button, the taxpayer will be taken to a page where all the necessary information about his territorial tax office will be indicated:
- address;
- business hours;
- contact number;
- payment details for paying taxes.
Tax authorities have made the service even more convenient by placing a button for paying taxes directly under the payment details. By clicking on it, the taxpayer will only have to select from the directory the payment that he plans to make, and as a result he will be able to either print a receipt or send the payment online.
There are several other resources on the Internet where you can get information about where the 3-NDFL declaration is submitted and which tax office the taxpayer’s address is assigned to. For example, you can use a government services website, where you can not only find out the name and address, but also sign up with your tax office to submit a report, and even submit a report online after going through the appropriate identification procedure.
Documents can be submitted online
The declaration with other documents can be submitted through State Services, but this will require an enhanced qualified electronic signature. This signature is written about here.
Find out for free what deductions you are entitled to and how much money you can return. Specialists from ReturnNalog.ru will figure out what deductions you are entitled to, calculate them, prepare documents and submit them to the tax office within 24 hours. Accompaniment until receiving money.VerniteNalog.ru
If you have questions, you can consult for free. To do this, you can use the form below, the online consultant window and telephone numbers (24 hours a day, seven days a week): 8 Moscow and region; 8 St. Petersburg and region; all regions of the Russian Federation.
What to do if it is not possible to submit a 3-NDFL declaration at your place of residence
If, having studied all the information about where to submit the 3-NDFL tax return, an individual understands that he cannot submit the documents in person, because he is quite far from his place of registration, then he can send the declaration with all attached documents by mail, via taxpayer’s personal account via the Internet or through a representative based on a power of attorney.
According to paragraph 4 of Art. 80 of the Tax Code of the Russian Federation, a tax return can be sent by mail with a mandatory list of attachments. In this case, the date of dispatch is considered to be the post office stamp on the inventory form.
For information on how to correctly send reports by mail, read the material “How to correctly draw up a list of documents - a sample.”
On the Internet, sending is possible through the taxpayer’s personal account on the tax office website.
Find out how to submit a 3-NDFL declaration through government services here.
If the taxpayer chooses to submit a return through his representative, then it is necessary to issue a notarized or equivalent to a notarized power of attorney. This norm is prescribed in paragraph 3 of Art. 29 of the Tax Code of the Russian Federation. This can also be done remotely, and then forward the document to your authorized representative in any available way.
General information ↑
It is necessary to submit a tax return in form 3-NDFL when the taxpayer has received additional income and wants to receive from the state any of the deductions available in tax legislation.
Deductions are provided only for those incomes that are taxed at a rate of 13%, that is, “labor”. But, the taxpayer may receive other income, which is taxed at different interest rates.
Tax rates for income tax, as well as types of income that the taxpayer must declare himself, are given in Article 224 of the Tax Code of the Russian Federation.
Who should report
According to Form 3-NDFL, that is, the following persons must report on their income:
- individual entrepreneurs;
- notaries and lawyers in private practice;
- individuals who, in the current tax period, sold their property, which was in their ownership for less than 3 years;
- individuals who received money under a gift agreement;
- individuals from whom personal income tax was not withheld by the employer;
- individuals who received cash winnings from the lottery.
Individuals who report their income using this form must be residents of our country. This is stated in Article 207 of the Tax Code of the Russian Federation.
In some tax offices, employees require that the declaration be completed by an intermediary company.
Every taxpayer should know that he has the right to fill out the declaration by hand and in person, without overpaying intermediaries. Another thing is that it will be faster and more reliable.
Required package of documents
The package of documents that is submitted along with the tax return in form 3-NDFL depends on the purpose for which this declaration is submitted.
If the goal is to declare and report on income received, then it is necessary to attach only certificates in form 2-NDLF, from which the necessary information about the income of this taxpayer is taken, as well as the amount of income tax that was withheld from this payer.
Documents that the taxpayer will need to prepare and fill out the declaration:
- Passport details of the taxpayer;
- His Taxpayer Identification Number;
- Certificate in form 2-NDLF for the previous year from each place of work;
- Agreements that confirm the receipt of other income. For example, an agreement for the provision of services for preparing a buffet table, purchase and sale;
- Other documents that can confirm receipt of income by the taxpayer. For example, a contract of donation of funds;
- If the taxpayer has the right to receive any deductions provided for by tax legislation, then these documents must also be prepared.
If the purpose of submitting a declaration is to obtain a deduction, then the following must also be submitted along with the declaration:
- declaration in form 3-NDFL;
- application for a tax deduction;
- tax refund application;
- documents that confirm all expenses of this taxpayer (payment, receipt).
It is worth remembering that if the purpose of submitting a declaration is to report on additional income received, then submitting the declaration and all documents must be submitted by April 30 of the following year, which follows the year in which the additional income arose.
The same applies to submitting documents for a property deduction received upon the sale of an apartment. Here it is necessary to report every year until the taxpayer “selects” the entire amount of the deduction – 130 thousand rubles.
Where to get a blank application form for a refund under 3-NDFL, see the article: application for a refund under 3-NDFL. Where to see a sample of filling out the 3-NDFL declaration for a mortgage, read here.
In other cases, the general civil limitation period is 3 years. That is, the taxpayer has the right to submit a declaration in form 3 - personal income tax for 3 years ago - if the taxpayer was treated in 2013, then he can apply for a deduction in 2021, and in 2021, and in 2021.
You can submit a declaration in several ways:
- personally;
- through a representative;
- through the Internet;
- by mail.
The most reliable way is to submit the declaration in person, directly to the tax office, or submit it using information communication channels.
If the taxpayer cannot, for some reason, appear at the tax office himself, he can submit documents through his representative, by power of attorney.
But to do this, it is necessary to write out a notarized power of attorney in advance, where the full name and passport details of the principal and the authorized representative will be indicated.
You can also send documents by registered mail with notification and a list of enclosed documents.
Normative base
The procedure and methods of withholding income tax are regulated by Chapter 23 of the Tax Code of the Russian Federation.
The tax return form in form 3-NDFL was approved by Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/ [email protected] “On approval of the tax return form for personal income tax.”
The procedure for filling out the declaration is regulated by the “Procedure for filling out the tax return form for personal income tax,” which is Appendix 2 to the above Order.
Results
The easiest way to find out which tax office to submit your 3-NDFL return is on the tax office website.
If the taxpayer is unable to get to the city in which he is registered, legislators have provided the opportunity to submit a report by mail, via the Internet or through a proxy. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
