Submission of tax returns to tax authorities

The definition of a tax return is given in Article 80 of the Tax Code of the Russian Federation. This is a document drawn up in accordance with the approved form, in which the taxpayer indicates information about the objects of taxation, rates, applicable deductions and the amount of tax.

A separate declaration form has been developed for each type of mandatory payments. The taxpayer submits those reports in respect of which he has an object of taxation - income (in accordance with the taxation system), property, operation.

What types of declarations are there?

Depending on their purpose, declarations are divided into several groups:

1. Confirming income and expenses (or only income) . In such reports, the taxpayer indicates the amounts that he received and spent during the reporting period that are relevant to the calculation of a certain tax. Most tax returns fall into this group.
2. Confirming the right to receive a deduction or benefit. An example is a declaration that is submitted by a citizen to reimburse personal income tax due to the fact that he has incurred certain types of expenses.
3. Zero . Submitted by the taxpayer in the absence of a tax base. Even if an organization or individual entrepreneur does not conduct business, this does not exempt you from the obligation to submit zero declarations.

However, not every taxpayer files a return for the taxes they pay or are required to pay. For example, an employer performs the duties of a tax agent for personal income tax in relation to its employees. Therefore, in general, individuals do not file a personal income tax return ; for this, there are other reporting forms that the employer must submit.
But if a citizen received other income during the reporting period, for example, provided a service to someone for a fee, without having the status of an individual entrepreneur, he has the obligation to independently pay personal income tax and submit a declaration.

The concept itself

Important! Please keep in mind that:

• Each case is unique and individual.
• A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

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A tax return is a written statement by a taxpayer containing information about sources of income, objects of taxation, profits received, expenses incurred, etc. Based on the information, the tax fee is calculated. Depending on the specifics, the declaration forms may vary significantly. Citizens must report to the state for the profit received, the property they have, and the vehicle they own. Companies are also required to report income. The procedure is carried out taking into account the tax regime used. The declaration may have a simplified form. Reporting must be submitted if there is no corresponding transaction in the tax period. A separate document form is provided for all taxation regimes.

Information is entered periodically. Reporting is prepared in accordance with a generally accepted structure. The completed document is transferred to the authority of the inspecting institution. The document is provided in accordance with the norms of the Tax Code of the Russian Federation.

The organization carries out tax reporting based on primary documentation. Accounting summarizes and groups data. The procedure is carried out in accordance with the norms of the Tax Code of the Russian Federation. All information is entered into the declaration form. Then it is submitted to the tax authority.

Indicators of the activities of institutions and citizens are required for general accounting. Payments must be made on time. They allow the formation of financial resources of the state. With the help of taxes, economic processes are supported, benefits are provided, and so on. In order for a document to be accepted, it must be drawn up correctly. Data can be provided:

• at the place of stay;
• at the location of the organization's unit;
• at the place of registration as a taxpayer;
• at the place of registration of taxable property.

Document 3-NDFL can be found here.

How to report to the Federal Tax Service

In most cases, taxpayers have a choice between filing a return on paper , including through Russian Post, and submitting it electronically . But there are exceptions.

Thus, the VAT return must be sent by taxpayers strictly in electronic form through electronic document management with the Federal Tax Service, carried out through operators. For large employers whose average number of employees over the past year was 100 people or more , there is also an obligation to submit tax reports electronically. The rule also applies to companies organized in the current year if they have 100 or more employees.

On our website you can find a step-by-step procedure for filling out most tax returns:

• VAT
• Income tax
• 3-NDFL
• simplified tax system (income minus expenses)
• simplified tax system (income)
• UTII
• Organizational property tax
• Single simplified declaration
• Water tax
• MET
• Gambling business

Please note that each declaration has its own deadline and frequency of submission. Some of them, for example, declaration 3-NDFL, declarations according to the simplified tax system, are submitted once a year. But there are also declarations that must be submitted for each quarter (for example, a VAT return, a UTII return) or for each month (for some payers this is an income tax return).

What do funds expect at the end of the year?

In addition to tax reporting (declarations for the year and the 4th quarter), employers are responsible for drawing up and submitting the following reports to the funds:

Control and responsibility

Particular attention should be paid to correctly filling out declarations, because it is on their basis that taxes are calculated and paid. And this is subject to control by the state, since it is tax payments that form the basis of the state budget.

Each declaration, after its submission, undergoes a desk audit . During this process, the tax authority, based on the data available to it, monitors the correctness of the information and tax calculations. If errors are identified, the taxpayer is notified of this. He may be asked for clarifications, documents, and other tax control measures may be initiated against him.

For failure to submit a tax return on time, a fine is imposed in accordance with Article 119 of the Tax Code of the Russian Federation. Its amount will be 5% of the amount of unpaid tax for each full or partial month of delay, but not less than 1000 rubles and not more than 30% of the tax amount. If the tax was not paid on time, a fine may be imposed under Article 122 of the Tax Code of the Russian Federation in the amount of 20% of the unpaid amount.

How long does it take to check 3-NDFL?

If you are filing a 3-NDFL not to refund part of the tax, then you only need to take into account the legally established restrictions. But if it is necessary to return money from the budget, timing plays a big role. The time when the deduction is reimbursed to the taxpayer depends on them.

The tax authorities check documents for 3 months. When submitting documents by mail, verification begins from the date on the postmark. If you submit an amended declaration, the verification may be interrupted and the deadlines will be canceled. From this moment on, time is counted down again. If tax inspectors have no complaints about the list of documents presented, then the check proceeds quickly. Violation of deadlines and delays in making a decision are very rare occurrences.

It is not possible to speed up document verification directly. But there are indirect methods - thoroughly check all the indicators and parameters when filling out 3-NDFL and first review all the documents. Sometimes the inspector needs to clarify some information, so provide your current phone number so that you do not have to rewrite the declaration again.

To find out the status of the 3-NDFL check, you can call the Federal Tax Service hotline, but getting through to the inspectors can be very difficult. You will also not receive an answer to your request in a letter soon - at least in a month. The most convenient and fastest option for tracking the status of the check is in your account on the Federal Tax Service website. It happens that the status is missing, in which case contact the inspectors for an explanation; there may be a technical failure and you just need to update the application.

about the author

Klavdiya Treskova - higher education with qualification “Economist”, with specializations “Economics and Management” and “Computer Technologies” at PSU. She worked in a bank in positions from operator to acting. Head of the Department for servicing private and corporate clients. Every year she successfully passed certifications, education and training in banking services. Total work experience in the bank is more than 15 years. [email protected]

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Who serves?

The following are required to submit a declaration:

• individuals;
• IP;
• legal entities.

It all depends on the specifics of the current situation. In order for a declaration to be submitted, one of the following conditions must be met:

• income tax is calculated and paid individually;
• the person is a resident of the Russian Federation, but profit was received abroad;
• There was taxable cash turnover during the year.

Worth knowing! It is necessary to report to the Federal Tax Service if a person has sold a home, won a lottery, or sold a car.

If funds were received from the sale of property, the following conditions are met:

• there is no need to provide a declaration if the apartment has been owned by a citizen for more than 3 years;
• if the price of the premises exceeded 1 million rubles, taxation will be carried out at a rate of 13%;
• When a share of real estate is sold, all shareholders are required to provide documents.

Receiving property as a gift is also subject to tax. This entails the need to provide a declaration. However, there are a number of exceptions. So, if close relatives acted as the donor and recipient, there is no need to provide funds.

The provision of services on a reimbursable basis is also subject to taxation. The declaration is also submitted if an individual inherits a literary work, scientific article, etc. It is also necessary to report to the state if a person has not lived on its territory for more than a year. The exception is for military personnel forced to stay on the territory of another state.