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.
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.
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 completed half year, year, quarter or 9 months.
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:
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.
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.
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 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.
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:
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:
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.