The concept of declarations for the Federal Tax Service disclose Art. 80 TC. This document acts as a kind of report of the payer on the obligations it fulfilled to the budget. Let us further consider its features.
Tax return for the Federal Tax Service is a written statementpayer of the received profit, objects of taxation, sources of income, tax base, benefits, calculated amount of mandatory payments. This document may contain other information necessary for the calculation and payment of tax amounts.
AT FNS declaration is provided by each payer for each mandatory payment separately.
Differentiation of concepts
The NFP differentiates the terms "declaration" and"advance settlement". The calculation is a written application of the payer containing information necessary for the calculation and payment of preliminary payments to the budget. This document is provided in cases specified by the Tax Code with reference to a specific compulsory payment.
Payments for payers
AT FTS declarations on taxes, on the payment of which a subject using a special taxation regime is not provided.
In addition, payers can file declaration in the Federal Tax Service under the simplified form, in cases provided by the tax legislation. Such reporting can be presented including in the absence of the object of taxation or financial and economic activity.
The simplified form declaration in the Federal Tax Service approved by the Ministry of Finance.
The report is sent to the supervisory authority before the 20th day of the month following the end of the half year, year, quarter or 9 months.
Features of the provision
The declaration is submitted to the tax service at the place of registration of the economic entity. The report can be issued on paper or in electronic form.
Form income tax returns provides free of charge.
4 point 80 of the article of the Tax Code fixes the procedure for presenting the report. Declaration in the Federal Tax Service can be provided:
- Personally payer or his representative. In the latter case, a person acting in the interests of an economic entity must have the appropriate authority, documented.
- In the form of a registered letter with the inventory.
- In electronic form through a telecommunication channel (Internet).
Sending by mail
The declaration for the Federal Tax Service, issued on paper, is sent by letter with a notification. An inventory is made for it.
The most frequent errors of the payer arecarry the sending of a registered letter without an inventory or notification. In such cases, a receipt issued by the post office does not relieve the subject of responsibility if the supervisory authority does not receive the letter. The fact is that the receipt does not indicate the content of the investment.
When sending the declaration by mail, the day of submission will be the date the letter was sent.
Electronic form of the report
It is approved by the federal executivethe structure of the power exercising control and supervisory functions in the sphere of taxation. At the same time, the paper form approved by the Ministry of Finance is taken as the basis of the electronic form.
Composition of information
Clause 7 of Article 80 of the Tax Code prohibits demandingpayers of inclusion in the calculation / declaration of information not related to the calculation and payment of taxes. However, in this paragraph there are exceptions. This rule does not apply to:
- The document type (corrective / primary).
- The names of the IFNS.
- Addresses of the enterprise / division, place of residence of the citizen-entrepreneur.
- Name and surname of the individual entrepreneur or the full name of the company (its subdivision).
- Telephone numbers of the payer.
The deadlines for the submission of declarations are established in the relevant chapters of the Tax Code and other legislative acts regulating the calculation and transfer of mandatory payments.
Amendments made to Article 81 of the Code do not oblige the payer to send a statement to the supervisory authority on changes or additions to the declaration.
The innovations of the Tax Committee removed existing ambiguities when applying the provisions of the first paragraph of Article 81.
The program of the Federal Tax Service "Declaration"
Every year, the tax service develops andoffers payers and tax agents free programs for the preparation of reports. Applications allow in automated mode to form sheets. 3-NDFL based on information provided by the user:
- For all taxable income received on the territory of the Russian Federation and beyond.
- On profit, extracted by entrepreneurs, including private practitioners.
- Data for the calculation of tax deductions under civil law agreements and author's fees.
- Information for calculating the base for transactions with financial instruments, securities.
- The income from participation in the investment partnership.
- Information for the calculation of property, standard, investment, social deductions.
The program for drawing up a declaration on f. 3-NDFL can be found on the website of the Federal Tax Service. After the data is entered, the program automatically performs the correctness of the information.
According to incomes for 2016 payers had to report until May 2017 in cases of receipt:
- profits from the sale of property, proprietary rights (the sale of an object that is owned less than the minimum period of ownership or assignment of rights);
- income, the tax from which was not withheld by the agent;
- gifts in the form of vehicles, real estate, shares, shares, stakes from individuals who are not relatives;
- income in the form of remuneration from citizens andorganizations that do not act as agents in accordance with contracts, civil law content including, including income under agreements for the hiring / renting of any property;
- The prize paid by the lottery organizer or other game based on risk;
- profits from sources located outside the territory of Russia.
To declare the income received in 2016, it is also necessary for entrepreneurs, notaries and lawyers who established offices, other persons who conduct private practice.
The Tax Inspectorate draws the attention of the payers to the fact that they can submit the declaration with the aim of obtaining deductions after May 2, 2017 at any time.