How to fill out an electronic return to satisfy the tax authorities. Examples of filling out a customs declaration for goods Correctly filling out an electronic declaration

At the moment, only one declaration can be submitted electronically in Russia: 3-NDFL. Electronic declaration is currently not so developed, since it implies human participation in this process: affixing stamps, reconciling values. To make it easier to work with the declaration, a special program “3-NDFL” is available for download on the Tax Service website, which will help you with filling out and correctly filing the electronic declaration. In addition to basic knowledge of working with a computer, you will need one of two types of electronic signature: enhanced unqualified or enhanced qualified. You can get it in branches that are accredited by the Ministry of Telecom and Mass Communications of the Russian Federation. You will learn more about filling out and submitting an electronic declaration in this article.

How to fill out an electronic declaration - how to download the program and install it

You will find all official files on electronic declaration on the website of the Tax Service of the Russian Federation. To download the 3-NDFL program, follow the link https://www.nalog.ru/rn77/program, here you will see several sections that correspond to your year.

• Select the year for which you are filling out a tax return, and in it click on the “Download” button next to the words “Setup Program”.

• The download of the electronic declaration program will begin automatically. Open the installer immediately after saving.

• You have to install it on your computer, it won't take much time. Click “Next” after reading the on-screen instructions.

• Select the folder on your computer where you want to install the declaration.

• During installation, you will see another window in addition to the main one. Here you need to accept all the conditions and agree to the installation. This is a special package for the main declaration program.

• Wait until the word “Done” appears on the screen. Exit the installer.
• You will see the already installed declaration program on your computer desktop.

How to fill out an electronic declaration in the program

• Now you can start filling out. Open the program.
• The interface is quite simple. You need to select the first tab on the left “Set conditions” and select the type of declaration: 3-NDFL or the same type for a non-resident.

• Complete all sections of this page by simply checking the boxes next to the correct option. You may have difficulties in the “Inspection Number” column. You don’t need to look for this number on the Internet, just click on the square next to it, all inspections will load themselves. Just select your city and click “Yes”.

• At the very bottom is a form for your representative to submit. If it is, then select the item “Representative of the FL” and enter the passport details and full name of the representative.

• Go to the second section on the left, “Information about the declarant.”
• Enter your passport details, TIN, full name, date and place of birth.

• In the second part of the window, you will also need to enter the country of birth code. Open the list by clicking on the square and select the one you need.

• Select the section on the right “Address”. Enter all the necessary information, including zip code, OKTMO, phone number.

• Now you can move on to the main part of the declaration: income. Select the appropriate tab on the left.
• First of all, at the top you need to note what percentage of tax you pay. These are the colored numbers in the upper left corner.

• Add your payment sources in the first field by clicking on the plus sign. Enter the exact name of the source, its INN, KPP, OKTMO.

• In the window just below you need to enter the payout amount by also clicking on the plus.
• The bottom will be the amount of profit and tax deduction.

• Once you have entered all your income, you can move on to deductions in the tab below. All types of deductions are available here: standard, social, property and losses.

• In the social deductions column, you need to tick the correct boxes, depending on the situation in your enterprise.

• In social payments, amounts are entered manually.

• Property deductions are added according to the social type - manually.
• As you can see, filling out a declaration is not a complicated process at all.

How to save an electronic declaration and send it

Now you have a choice: print out the 3rd personal income tax declaration and submit it yourself, or save it as an xml file, certify it with a signature and send it electronically.

• To save the declaration, click on the corresponding button on the toolbar at the top.

• The file will appear on your desktop or in another location that you have chosen yourself.
• Confirm it with your electronic signature.

• Now log in to the Tax Service website at https://lkfl.nalog.ru/ndfl/index.html

By decision of NAZK dated June 16, 2016 No. 2, the electronic declaration system was launched. Despite the fact that at the time of writing this article, 2 waves of declarations had already passed, and the Internet is full of information about filling out declarations, we will give some practical advice on how to fill out an electronic declaration. We will consider the questions: where to get an electronic signature? How to get information about income without visiting the tax office? where can I get information about the apartment? etc. First, let’s recall the basics of electronic declaration.

Who is required to fill out an electronic declaration?

Subjects who must fill out an electronic declaration are: civil servants, local government officials, deputies, military personnel, judges, law enforcement officials, heads of structural divisions of legal entities, auditors, private executors, notaries, appraisers, etc., individuals, — members of anti-corruption public organizations.

When do you need to fill out an electronic declaration?

The grounds for filing declarations are specified in the Law; Article 45 includes:

1. Before taking up a position - at least 1 day before submitting documents;
2. Annual submission of declarations – before April 1;
3. In case of dismissal from work - 1 day before dismissal;
4. During the year following dismissal - until April 1.

Where to begin?

So, if a) you belong to the category of persons who need to fill out an electronic declaration and b) there are reasons for filling it out, the question naturally arises: “Where to start?” First you need to know that the declaration is filled out electronically in the “Declare” section on the NAZK website.

To fill it out, we will need an electronic digital signature and information about the income, expenses, property and financial obligations of the declarant and his family members, i.e. all further actions must be carried out both by the declarant himself and by each member of his family who will be indicated in the declaration.

Who should be included in the declaration is stated in Article 1 of the Law, namely family members are persons between whom the marriage is concluded, children, parents, other persons who:

1. live together;
2. connected by living together;
3. have mutual rights and obligations.

According to the explanations of the NASC, only the fact of the presence ALL 3 signs identifies the person as a member of the declarant’s family, and information regarding him is included in the declaration.

Think about who in your family fits these criteria and who does not. If there are those who live separately or live with you, but are not connected with you in everyday life (for example, adult children have their own budget), then you have every right not to indicate their data in the declaration.

Having determined the circle of persons about whom we will include information in the declaration, we proceed to obtaining the EDS.

We receive an electronic digital signature from Privat Bank to fill out an electronic declaration

The easiest and fastest way to obtain a digital digital signature is available to lucky account holders in Privat Bank. All other citizens will have to contact certified centers for issuing EDS (Google to help). So, if you have access to private, obtaining an electronic digital signature will take you no more than 10 minutes.

Important! In order to download a signature to your computer, you must have a special program installed in your browser - Crypto-Plugin. To obtain a signature, we recommend using the Chrome browser.

If you receive a salary, have a deposit (deposit, piggy bank) in Privat Bank, you can immediately generate a statement of income received, incl. interest paid (needed to fill out the declaration). To do this, go to “All Services” > “Services” > “Create Help”.

We receive the information we need to fill out the electronic declaration

So you have saved the digital signature on your computer and have the password for it. Next you need to move on to collecting information.

1. Income of family members and the declarant himself

Information about income for the period you are interested in can be obtained remotely, without visiting the tax office, through the Payer’s Electronic Account. To do this, you need to go to the website of the Fiscal Service and log in in the “login to your personal account” section using the previously received digital signature and password. To do this, you need to select ACCP Privat-Bank in the drop-down list, specify the path to the digital digital signature, specify the password for the signature and click read.

If everything is OK, we see the message “The key was successfully acquired.”
Click the “Leave” button. Next, “Application, requests for information,” and select “Request to obtain information from the State Register of Individuals – Taxpayers...”. Fill out the request form (some of the information was collected automatically) and click the “Sign and Send” button at the top.

Important! A response to your request will arrive within 2-3 business days. It can be seen in the “input/output documents” folder.

2. Information about property owners

Information about the property owned by the declarant can be obtained using the Electronic Services Cabinet on the Ministry of Justice website https://kap.minjust.gov.ua.

At the moment, ACCP Privat Bank was not available for use and I had to go through the registration procedure using my email address.

Let's take a closer look at the issue of responsibility.

Responsibility for failure to submit (late submission) of the declaration:

Administrative (Article 172-6) – a fine in the amount of:

- late filing of a declaration without good reason - from 850 to 1700 UAH;

— submission of false information (in the amount of up to 344,500 UAH) – from 1,700 to 3,400 UAH;

Criminal (Article 366-1) – fine:

- submission of false information (more than 344,500 UAH), deliberate failure to submit a declaration - 42500-5100 UAH.

Afterword

The process of filling out the declaration is quite complicated and requires maximum concentration of attention, because... involves a large number of information collection activities. At the same time, NAZK employees are “not sleeping” and are about to check one or another declaration. According to our data, facts of transfer of information regarding failure to submit a declaration to law enforcement agencies are already known. If you are not sure about something, or do not know where to get this or that information, we recommend that you seek advice from an experienced lawyer. Timely consultation will help avoid unnecessary problems.

Until April 1, electronic declarations must be submitted by those who first reported in the fall of 2016. These are the president, ministers, people's deputies, prosecutors, judges, mayors. For declarants of the second wave, who will be filling out a declaration for the first time, the deadline for filing it has been extended until May 1. This category includes deputies of local councils, officials of the Armed Forces, police officers, rectors of universities, chief doctors, officials of state and municipal enterprises. For information on how to properly submit an e-declaration, read our instructions.

1. Before submitting a declaration, you must register in the unified register persons authorized to perform the functions of the state or local government).

After this, you can go directly to the declaration

2. To create and submit an income tax return, you must first indicate type of declaration and period for which it is submitted. Selecting the declaration type is mandatory: if you do not fill in this field, the system will generate an error.

3. The first section is called “Information about the subject of the declaration.”

When filling out this section, the last name, first name and patronymic, as well as the tax number are automatically filled in from the user profile with the ability to change the full name.

4. Next section - “Information about family members of the declarant”. It is necessary to indicate children, parents, as well as those who live with the declarant, but are not officially married to him.

5. Real estate objects. This section involves filling out information about all real estate properties that belong to the declarant or members of his family. If there are no such objects, you can move on to the next section.

6. Unfinished construction projects. The scheme is generally the same as with the previous section.

7. The next section is dedicated to valuable movable property(except vehicles). This includes jewelry, clothing, antiques, electronics, and works of art. Information about a valuable item must be indicated in the declaration if its value exceeds the established declaration threshold, namely: 100 minimum wages established as of January 1 of the reporting year (121 thousand 800 UAH - in 2015, 137 thousand 800 UAH - in 2016).

8. Let's move on to vehicles. Unlike other valuable movable property, information about vehicles is indicated regardless of their value.

9. In the future, you need to indicate securities. These include shares, debt securities (company bonds, government bonds of Ukraine, local loan bonds, treasury obligations of Ukraine, savings (deposit) certificates, bills, bonds of international financial organizations, bonds of the Deposit Guarantee Fund of individuals, checks, investment certificates, mortgage securities (mortgage bonds, mortgage certificates, mortgages), derivative securities (derivatives), privatization securities (vouchers, etc.), title securities This list is not exhaustive; in the declaration form you can select the “Other type” option. » securities and indicate which one.

10. Next step - Corporate rights. These are shares (shares) in the authorized capital or any other equivalent of the authorized capital of a company, enterprise, organization registered in Ukraine or abroad, including shares in a credit union.

11. Legal entities whose ultimate beneficial owner (controller) is the subject of the declaration or members of his family. In this section, you must enter information about legal entities (even if they were mentioned as such in previous sections of the declaration), shares or corporate rights of which belong to the declarant or members of his family.

12. This paragraph is dedicated to intangible assets: patent for an invention, utility model, know-how, industrial design, rights to the topography of an integrated circuit, plant variety, trademark or commercial name, copyright, etc. This also includes rights to use subsoil and natural resources.

13. The next section is income and gifts. This includes salary, fees, dividends, royalties, pension, inheritance, lottery winnings, charitable donations.

14. Now we count directly money: cash and accounts, as well as borrowed funds, assets in precious metals.

15. This section indicates financial obligations— loans, obligations under leasing, insurance, and state pension agreements.

16. Expenses and transactions. If an individual expense exceeds 50 minimum wages established as of January 1 of the reporting year, then it must be reflected in the declaration. Only the expenses and transactions of the subject of the declaration are indicated, and transactions of members of his family are not indicated. This section of the declaration is not completed by candidates for positions related to the performance of state or local government functions.

17. The penultimate paragraph of the declaration - part-time job. A position or part-time job is declared regardless of whether it was paid. Part-time work of family members does not need to be indicated.

18. In the last section you need to indicate whether the declarant is a member of any public organizations. The exceptions are political parties, religious organizations, trade unions, condominiums, associations of local governments and their voluntary
associations; associations of legal entities of private law that are not public associations; bodies of judicial and prosecutorial self-government.

After this section is completed, you need to click the “Submit Document” button and proceed to document verification.

112.ua

The process of submitting a tax return for individuals

To submit a declaration directly through the website of the state tax service, the user needs:

• register and log into your personal account on the tax website;
• select a main menu section Personal income tax and insurance premiums and go to the tab Declaration in form 3-NDFL;
• click on the line in the right area of ​​the screen Fill out/send the declaration online.

In the future, you will need to have an electronic signature and a certificate for its verification key. If documents are submitted for the first time, an individual must go through the stage of generating this certificate.

To do this you need:

• in the window for filling out and submitting the 3-NDFL tax return, click on the line on the right Obtaining an electronic signature verification key certificate;
• on the next page select the tab The electronic signature key is stored in the secure Federal Tax Service system;
• press Create a certificate request.

The system will ask you to enter a password. The user sets the secret code himself. Since it will be needed for further work with tax reporting, it must be remembered or written down somewhere. After entering the password, you must confirm the data and wait for the certificate itself to be received.

Having a key certificate, sending a document through the taxpayer’s personal account will not be difficult. If the user already has a prepared declaration, it can be submitted by clicking on the line Submit the completed declaration. After clicking, the following dialog box will open, where you will need to select the year, attach a file with the document itself, confirm with the buttons OK And Generate a file to send.

After this, you should attach photographs or scans of all documents confirming the information in the completed declaration. You need to do this using the button Add a document. The system warns of a limitation - the total volume of downloaded files must be less than 20 Megabytes. After downloading the file, you must sign it by indicating the previously specified key password at the bottom of the window and clicking the button Sign and send.

After waiting for a message that the sending was successful, the user can only monitor the process of desk verification of the submitted documents. This can be done in the same menu in the line Declaration in form 3-NDFL. The verification must be completed within the next three months. This will be indicated by the status that appears during the check - Completed. Along with this in the section Overpayment/debt The overpayment amount may appear in the main menu of your personal account. To transfer it to the citizen’s account, the user must submit a return application.

After clicking on the indicated button in the window that opens, you need to indicate the bank details for the transfer, save the changes and sign with an electronic signature. Within one month, the returned amount will be credited to the citizen’s bank account.

How to prepare a tax return - filing documents as an individual entrepreneur

Both individuals and sole proprietors can write a tax return in several ways. Firstly, you can fill out the template offered by the electronic resource nalog.ru by clicking Fill out a new declaration. Secondly, to create such reports they use a special program, which can be downloaded from the link.

To send reports, an individual entrepreneur should similarly go to his account, select the section with reports and fill out the proposed template or attach a ready-made document. Having sent it, wait for the end of the desk check, print out the declaration in paper form, sign and stamp it. Before the deadline for submission, the signed document with a seal must be submitted to the Federal Tax Service office.

It is also possible to submit tax reports through the State Services website. To do this, go to the directory section Taxes and finance and select a tab Acceptance of tax returns. After clicking, the tax service section will open with detailed instructions on next steps. All stages of filling out the documentation will be similar to those listed.

moynalog.info

How to fill out an electronic declaration - how to download the program and install it

You will find all official files on electronic declaration on the website of the Tax Service of the Russian Federation. To download the 3-NDFL program, follow the link https://www.nalog.ru/rn77/program, here you will see several sections that correspond to your year.

• Select the year for which you are filling out a tax return, and in it click on the “Download” button next to the words “Setup Program”.

• The download of the electronic declaration program will begin automatically. Open the installer immediately after saving.

• You have to install it on your computer, it won't take much time. Click “Next” after reading the on-screen instructions.

• Select the folder on your computer where you want to install the declaration.

• During installation, you will see another window in addition to the main one. Here you need to accept all the conditions and agree to the installation. This is a special package for the main declaration program.

• Wait until the word “Done” appears on the screen. Exit the installer.
• You will see the already installed declaration program on your computer desktop.

How to fill out an electronic declaration in the program

• Now you can start filling out. Open the program.
• The interface is quite simple. You need to select the first tab on the left “Set conditions” and select the type of declaration: 3-NDFL or the same type for a non-resident.

• Complete all sections of this page by simply checking the boxes next to the correct option. You may have difficulties in the “Inspection Number” column. You don’t need to look for this number on the Internet, just click on the square next to it, all inspections will load themselves. Just select your city and click “Yes”.

• At the very bottom is a form for your representative to submit. If it is, then select the item “Representative of the FL” and enter the passport details and full name of the representative.

• Go to the second section on the left, “Information about the declarant.”
• Enter your passport details, TIN, full name, date and place of birth.

• In the second part of the window, you will also need to enter the country of birth code. Open the list by clicking on the square and select the one you need.

• Select the section on the right “Address”. Enter all the necessary information, including zip code, OKTMO, phone number.

• Now you can move on to the main part of the declaration: income. Select the appropriate tab on the left.
• First of all, at the top you need to note what percentage of tax you pay. These are the colored numbers in the upper left corner.

• Add your payment sources in the first field by clicking on the plus sign. Enter the exact name of the source, its INN, KPP, OKTMO.

• In the window just below you need to enter the payout amount by also clicking on the plus.
• The bottom will be the amount of profit and tax deduction.

• Once you have entered all your income, you can move on to deductions in the tab below. All types of deductions are available here: standard, social, property and losses.

• In the social deductions column, you need to tick the correct boxes, depending on the situation in your enterprise.

• In social payments, amounts are entered manually.

• Property deductions are added according to the social type - manually.
• As you can see, filling out a declaration is not a complicated process at all.

How to save an electronic declaration and send it

Now you have a choice: print out the 3rd personal income tax declaration and submit it yourself, or save it as an xml file, certify it with a signature and send it electronically.

• To save the declaration, click on the corresponding button on the toolbar at the top.

• The file will appear on your desktop or in another location that you have chosen yourself.
• Confirm it with your electronic signature.

• Now log in to the Tax Service website at https://lkfl.nalog.ru/ndfl/index.html
• Sign in using the login form.

• You can use your Government Services account if you have one.

• Scroll down the page after logging in and select the “Submit completed declaration” button.
• Now in your personal account you will see the status of your request.

sovetclub.ru

First. We receive an electronic digital signature

In order to be able to communicate with the tax office in electronic format, the taxpayer will need an electronic digital signature (EDS) certificate. First of all, you will have to visit the Certification Center of the Republican Unitary Enterprise “Information and Publishing Center for Taxes and Duties”, which issues the digital signature. Or rather, it sells: for registering a subscriber (legal entity) with the issuance of a certificate, but without issuing a key information carrier (a special “flash drive” on which your electronic digital signature is recorded) for a period of 1 year, you will have to pay 382,200 rubles. With the issuance of the key information carrier – already 565,400 rubles. For individual entrepreneurs, the price is slightly lower: 253,800 and 375,500 rubles, respectively.

By the way, before visiting the Certification Center you need to study its regulations. This document can be downloaded in .pdf format on the organization’s website – pki.by. Just 75 pages.

“The “kit” for the EDS certificate includes a CD that allows you to install “Workstation Payer” on the user’s personal computer.” AWP “Payer” is a special program that allows you to provide information to the tax office, easy to use and configure,” emphasizes Olga Ivanenko.

Convenient "Payer"

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You can provide information to the tax office in two ways: through the “Personal Account” on the website of the Ministry of Taxes and Duties of the Republic of Belarus and using the “Payer”. We’ll talk about the “personal” of the Ministry of Taxes a little later - let’s start with the “Payer”. “The functionality of the “Workstation Payer” program is much broader than in the “Personal Account” of the Ministry of Taxes. They include additional features: send information in free form with attached files in various formats (*.doc, *.xls, *.pdf), submit notifications about the creation and liquidation of a separate division, change of location of the organization, transition to a simplified taxation system and others,” explains Olga Ivanenko.

So how does it work?

1. Insert the flash drive into the computer and go to the electronic declaration program.
2. The window lights up. We enter the following data into it and enter the program

User – alex
Password – 111

The “working” screen opens:

– click on the “File” tab and select “Create declaration”. The following window opens in which we select the tax for which we submit a declaration. In our case – simplified tax system:

We select “Declaration type” - we have a quarterly one - and also select the reporting period - 1st quarter and check the box in the line “Round amounts payable to cash”.

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Click “Finish” and the declaration form is displayed.

Click on the OKED line, select our type of activity and click OK

We fill out our indicators for the first section, then go to section II and fill it out if we had errors in calculating taxes this year. If not, then we do not fill out this section.

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Let's move on to filling out section III.

In lines 1,3,4,5,6,7 we fill in the data only if we hired hired people; if not, this section is not filled out. In line 2 we reflect the amount from line 1 of the first section. Next, save the declaration by clicking on “barrels” in the upper left corner.

Then close the declaration and click on the cross.

And we get:

Place the cursor on the received file - “Simplified working” and click on the “Sign” button and then “OK”.

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We start searching for a certificate, select our certificate and click OK, a window appears in which we enter our password and then OK. Our declaration has been signed.

Place the cursor on it again and click send.

“Personal Account”: fine tuning

If you still decide to use your “personal account” on the Ministry of Taxation website, get ready for a lot of preparatory work and fine-tuning your computer. We have bad news for Apple lovers: the ministry portal is “friendly” only with Windows – from XP (with SP2) to 8.1. Other operating systems are not supported. If you are lucky and have the “right” OS, don’t rush to rejoice – the bad news continues. There is a 95% chance that you have the “wrong” browser installed. The inscription in large red letters “Your browser is not supported!” is not displayed only for users of Internet Explorer 8.0 and higher. According to statistics from the StatCounter website, there are 4.36% of them in Belarus. And you still have to work - the full list of settings (quite wide) is posted on the MNS website.

“The complexity of setting up the Personal Account is such that most accountants still prefer to use the Payer automated workplace program,” states Olga Ivanenko.

In general, the expert notes, electronic declaration reduces the time spent by accountants on trips to the tax office. “At the same time, you need to understand that when filling out you should be especially careful: all edits and clarifications in the electronic document can arouse additional interest on the part of the inspection authorities and become the basis for the company’s “promotion” in the queue for tax audits,” explains Olga Ivanenko .

kyky.org

When should I submit?

Everyone is required to file a tax return. persons receiving income from the following sources:

In addition, citizens wishing to receive a tax deduction have the right to submit an application. In all cases, modern technical means will help optimize the procedure.

The advantages that the Internet gives when submitting an application:

1. time saved;
2. mobility, that is, you can arrange everything you need anywhere;
3. the absence of the “human factor” – the main cause of errors in calculations;
4. the system is capable of performing the necessary mathematical operations itself;
5. safety.

Today, this is the most optimal method to reduce your own labor costs when filling out documents, reduce the risk of technical errors and free up time.

Rules for filling out an electronic tax return

The procedure for filing a declaration online consists of a number of steps.

1. You can complete the required document online using Excel. This is specially developed software.
2. Before you start working on the declaration, you need to make sure that you have all the necessary documents at hand, such as a passport, a 2-NDFL certificate issued at work, checks, and the like. All this will be required when entering data into the program.
3. Once you have collected what you need, you can get started.

It should be noted that innings tax return free of charge via the Internet.

The program is a window with tabbed sections. An example of filling out sections for individuals.

First section

In the “Setting Conditions” section, the required information is as follows:

• type– 3-NDFL;
• correction number – 0;
• sign– individual;
• income– taken into account by certificates;
• reliability– personally.

It should be clarified that the adjustment number is an indicator of how many times the declaration was submitted during the year. Initial submission – 0. Submitted a second time after error correction – 1.

Second

Requires entering data about the declarant(that is, about yourself). In some fields you need to do this manually, in others there is a drop-down list with options.

Third

Here income must be indicated. The number 13 is selected, indicating the tax rate. The “+” button adds employers - sources of payments. The information is taken from the 2-NDFL certificate issued at work.

Column "Deductions"

Here you need to select the type of deduction and check the box in the appropriate field. There can be several types:

• property;
• standard;
• social.

If deductions were previously received, this is also indicated. It is at the stage of filling out this section that special care is required!

Action finale in a programme - "Check" button on the top panel on the right. If any data is incorrect, the program will let you know about it. If everything is in order, the file is saved and printed. A paper version will be required even if the package is sent electronically. The Federal Tax Service will need it.

In addition to the software, the user has the opportunity to simply download a pdf file of the form and fill it out independently.

Design example

1. The format of the declaration form may vary depending on the purpose of the document. For example, receiving a deduction for medical treatment requires filling out 5 pages.
2. Filling begins with the title page. When filing for the first time, 0 is written in the adjustment field. The tax period requires specifying the year for which the refund is planned.
3. The “tax authority code” must belong to the inspectorate where the package of documents will be sent. The standard taxpayer code for individuals is 760. For private entrepreneurs this is 720.
4. Taxpayer information duplicates passport information. In this case, in the status field, tax residents of the Russian Federation indicate the number 1, other persons - 2.
5. When starting to fill out the place of residence field, you should remember that permanent registration data is required. Temporary registration will suit the tax authorities only in the absence of permanent registration. They are not interested in their actual place of residence.
6. A unit is entered in the line “I confirm the accuracy and completeness of the information.”
7. The following sheets are filled out based on the 2-NDFL certificate, checks and other documents. Complete data on income and expenses is entered. On Sheet E1 the total amount of expenses for treatment and the purchase of medicines is indicated.

Other forms are filled out in a similar way.

• Download the tax return form in Excel
• Download an example of filling out a tax return in Excel

Which submission format should I choose: Word or Excel?

Working in Excel is incomparably easier than with Word. The template is easy to find on the Internet, and all the necessary formulas will already be included in it. The risk of error is reduced significantly, and the time required for calculations is reduced.

The Word format implies completely manual, classic data entry, which is quite labor-intensive and can lead to random errors, which means a loss of time.

Thus, filling out a document in Word or Excel is entirely your choice!

Download a form for filling out a tax return in Word

Document submission options

You can submit a declaration in several ways:

• through the taxpayer’s personal account;
• using the State Services portal.

In the first case you need, using the details of the registration card issued by the tax office, fill out the template and send using a telecommunications channel to the Federal Tax Service. In your personal account you can track the status of this operation.

In the second case, the algorithm is similar, but after sending the document, it is assigned a number required when contacting the tax office. The status can also be seen in your account. It must be remembered that the tax office will require the original with a signature.

Sending a package of documents by regular email cannot yet be carried out due to the obvious unsafety of this method. Submissions must only be made through official channels communications.

How to hand over paper to an individual and an organization?

A legal entity submits a declaration depending on the chosen taxation system. There is a rule common to all types of declarations. Submission must be made no later than April 30 the year following the reporting year. Exceptions to this rule are specified in paragraph 3 of Article 229 of the Tax Code of the Russian Federation.

Organizations and Individual entrepreneurs must submit a statement of income received, even if this income is zero.

Delay in submitting data may result in sanctions in the form of fines.

The general package includes:

• accounting documents confirming the availability of income;
• extract from the Unified State Register of Legal Entities;
• Rosstat certificate;
• certificate of state registration;
• passport.

An individual applying for a deduction, in addition to proof of income, will need documents confirming expenses.

Implementation of filing method(detailed instructions):

The chain of required actions when submitting an application using the State Services Portal is as follows:

Submission through the Federal Tax Service office:

1. fill out the template in your personal account;
2. attach all necessary scanned documents;
3. “sign” with the key of an enhanced unqualified electronic signature and send.

At first glance, the process of filing a declaration may not seem the easiest, but in reality remote methods make the task significantly easier and allow you to deal with it much more quickly than before. Automatic calculation is reliable and safe.

If you don’t want to understand the intricacies of calculating and filling out application sheets yourself, then there are a huge number of specialists on the market who are ready to provide this service for a financial reward.

101million.com

Submitting a 3rd personal income tax return online

To file an individual's tax return online, you need to do the following:

1. In the menu of the taxpayer’s personal account, select the item “Tax on personal income”, and in the list that opens, click on the item “Fill out/send the declaration online”:

2. At the bottom of the page, click on the “Submit completed declaration” button:

3. Click on the "Select file" button and select the xml file that was generated in the first part of this article:

Click OK.

4. On the next screen, click on the “Generate file to send” button:

5. At the next step, you will be taken to the “Sending a declaration electronically” page. Here you need to upload all scanned copies of documents. To do this, go to the bottom of the page and click on the “Add document” button:

After this, a new window will open in which you can upload one document:

In this window:

• Select a file to upload (a copy of one of the documents).
• Enter a meaningful comment on the document (for example, “certificate 2-NDFL” or “car purchase and sale agreement (purchase) page 1”).
• Click on the "Save" button.

This operation must be repeated for all documents that you attach to the declaration.

6. At the bottom of the page you need to enter a password to access the certificate and click on the “Sign and Send” button:

After this, a final pop-up window will appear in which you need to confirm sending the declaration:

7. Wait until the declaration is sent:

This completes the procedure for sending a tax return via the Internet. If you prepare all the necessary documents in advance, it will take 15-20 minutes to send the declaration. So I recommend filing 3-NDFL declarations online. It's really fast and free.

Good luck on the roads!

Filing tax reports is one of the key points in the relationship between taxpayers - entrepreneurs and legal entities - and the state represented by the tax authorities. The main form of tax reporting, according to the legislation on taxes and fees, is a tax return. This document allows the state to know how much tax the taxpayer must pay to the budget. And if the taxpayer made a mistake, intentionally or unintentionally, then the tax authorities on behalf of the state will correct him. We will tell you how correctly in this article.

When is a tax return required?

As a general rule, each type of tax has its own declaration. But still, not every taxpayer must fill out declarations and submit them to the tax office. In some exceptional cases, the tax does not require the preparation of a declaration. In other situations, it is drawn up only when necessary.

Details about the rules for filling out a tax return in accordance with legal requirements:

For example, entrepreneurs who are subject to the patent taxation system do not prepare declarations. This is directly provided for by the relevant chapter of the Tax Code of the Russian Federation. In almost all cases, individuals who do not conduct business activities do not prepare declarations. We are talking about two taxes here: the property tax on individuals and the income tax on individuals. In the first case, information about the owners of real estate and its value accepted for taxation is at the disposal of the tax authorities, since they are connected to the Unified State Register of Rights to Real Estate. In the second, the calculation and withholding of tax for individuals is carried out by tax agents, that is, the persons paying this income to the taxpayer.

But in the latter case, not everything is so simple. Sometimes a citizen claims to receive tax deductions. For treatment, training, in connection with the purchase or construction of housing, and so on. In such cases, the taxpayer (unless, of course, he receives a deduction only at his place of work) must provide a personal income tax return. Such a declaration is also necessary in the case of the sale of expensive property, if the proceeds from its sale are subject to income tax.

Sometimes a return for a particular tax may not be filed. But instead it is possible. Such a declaration can be submitted if an organization or individual has temporarily ceased economic activity and has no movement on current accounts. Instead of filing several “zero” declarations, the legislation on taxes and fees provides for the submission of one, general declaration.

Commercial organizations and entrepreneurs in the vast majority of cases provide tax returns to the tax authorities. This is due to the peculiarities of the economic activities of these entities. Tax authorities cannot know exactly the indicators that taxpayers use when calculating taxes, and the procedure for determining the tax base is quite complex to do without tax declaration.

Methods for filing tax returns

The procedure for filling out a tax return is directly affected by the method chosen by the taxpayer to submit this document to the tax office. It is worth noting that not in all cases the taxpayer has the opportunity to choose how to transfer tax reporting to government agencies.

As a general rule, you can submit a declaration to the tax office in the following ways:

• direct submission of the declaration to the territorial tax authority,
• submission of the declaration by postal service,

Let's look at these methods and how the form and procedure for filling out a tax return depends on them in more detail.

The taxpayer can personally submit the declaration to the tax office. Or authorize your representative to do this. Why is it necessary to issue this person a power of attorney, in some cases notarized? To do this, you need to visit the tax authority, or rather the premises where taxpayers are served, and hand over to the inspectorate employee the required number of copies of the declaration. When accepting the declaration, the Federal Tax Service employee will make an appropriate mark on a copy of the taxpayer’s document. Personally or through a representative, you can, of course, only submit a declaration drawn up in writing. And only if such a form of submission of the declaration is provided for by the legislation on taxes and fees. Which is not the case in all cases.

By postal service, that is, by handing over the envelope with the declaration at the nearest post office. This way you can only submit a declaration drawn up in paper form. It is not possible to send any digital media, disks or floppy disks with the declaration in electronic form. Confirmation of submission of the declaration will be a receipt with a post office stamp.

Providing tax reporting electronically is a relatively new method. But at the same time it is becoming more and more used. And probably, soon, this method will become practically the only one, even for individuals. Recent trends in tax legislation indicate this.

In the electronic method of submitting a tax return, you can specify two types:

• reporting via telecommunication channels,
• using the interactive service of the tax service.

Entrepreneurs and legal entities transmit reports using so-called telecommunication channels. For some, this is a free choice. For others, this is already a legal requirement.

In order to use this method of providing tax reporting, you must enter into an agreement with a specialized electronic document management operator. Or contact an accounting firm that will prepare tax returns for the entrepreneur and submit them to the Federal Tax Service. Keep accounting records accordingly. Such a company must have its own agreement on the use of services for transmitting reports to the tax office and extra-budgetary funds. By the way, through such a system, reporting is also transmitted to the authorities of Rosalkogolregulirovaniye and Rosstat.

A tax return in electronic form is an .xml file containing digital indicators and information about the tax return form.

Currently, only individuals can use the personal account service. Although, it is likely that such opportunities will soon be provided to entrepreneurs under certain simplified tax regimes. Such a service, in practical application, is similar to Internet banking and electronic government services. Here you can view your taxable items, pay your tax debts, see the procedure for considering an application for a tax deduction, and, of course, fill out a tax return.

Tax return on paper (hard copy)

As already mentioned, the most commonly used form of tax declaration is paper. It is still used by individuals, including entrepreneurs. It involves drawing up a declaration on paper. You can fill out such a declaration in the following ways:

• forms are set by hand on the form,
• in one of the universal office programs (Word, Excel),
• using a special program to fill out a declaration for a specific type of tax,
• through a universal accounting program, for example 1C.

You can fill it out by hand, with a blue or black pen. Some rules for filling out declarations for specific types of taxes suggest the possibility of filling out the declaration with a pen with purple ink.

Declaration forms can be obtained free of charge from the tax office. But it is much more convenient to download the required declaration form on our website. Such forms can be filled out on your computer at home and taken to the tax office or post office.

But if, in the case of filling out a tax return (its form) by hand or in office programs Word or Excel, the taxpayer must simultaneously calculate the tax return indicators on a calculator or computer, then when using a special program, all calculations will be made by a machine.

So, for example, payers of personal income tax have a program for filling out a declaration, which can be downloaded on the website of the Federal Tax Service of the Russian Federation. By substituting the values ​​from the 2-NDFL certificate into the designated program cells, the taxpayer will receive a completed and verified declaration, which will only need to be printed and submitted to the inspectorate. The program also provides the opportunity to fill out a declaration in form 4-NDFL.

The issue of drawing up a declaration in the software products of the 1C Company has been resolved in a similar way. Only in this case, the necessary data for calculating tax return indicators is taken directly from tax accounting registers, which are maintained in digital (electronic) form.

Tax return in electronic form (electronic declaration)

There are also two ways to submit your declaration online. Filing a declaration through the taxpayer’s personal account, as we have already discussed, and through telecommunication channels.

In the first case, the taxpayer, so far only an individual, fills out a declaration on the tax office website, signs it with a qualified digital signature key and sends it to his office.

In the second case, the electronic declaration is sent in the form of an .xml file, which is pre-downloaded from the accounting program in which tax and accounting management is carried out and the declaration is filled out accordingly. As the least expensive (in terms of time), this method of filling out a tax return is likely to become dominant in the future.

Every citizen who has purchased or built housing for himself, has incurred the costs of treatment, voluntary insurance and education (his own, or his children, as well as brothers and/or sisters), has the opportunity to claim the right to return part of the funds spent by him for these purposes , by applying for a property deduction to the Federal Tax Service at your place of residence.

How to do it

There are two ways to make a refund:

• receive a notification from the tax office and present it to your employer, who, when calculating your wages, will not withhold income tax until the end of the calendar year;
• submit a 3-NDFL declaration to the Federal Tax Service, according to which, after verifying the authenticity and correctness of the calculation, the Federal Tax Service will return the amount due to the applicant’s bank account.

How to fill out 3-NDFL correctly

There are many services that provide paid and free services for filling out 3 personal income taxes. Today we will prepare a tax return, which we will download on the official tax website.

Launch the program with a mouse click and continue the installation by clicking on the “next” icon until you see “done” on the screen. You will now have the program installed as a shortcut.

Install it on your desktop so that it is convenient and quick to work with it and quickly remove it when it is no longer needed.

Filling out 3-NDFL in the program

By clicking on the last icon, open the program and fill in the conditions:

Set the correction number to 0; select a feature (marked with an arrow); We indicate the type of income that we declare. The declaration type, accordingly, select 3NDFL. We confirm the authenticity - lower section.

Second section - information about the declarant

Fill in the fields indicated by the arrows, or select from the program according to the indicators.

Section - income received in the Russian Federation

In this section select the taxable base (13%), plus add lines for entering your employers (from the 2NDFL certificate), then write down your monthly income and expenses, not forgetting to enter the income and deduction codes. The rest, the final lines, will be calculated automatically (check them with a certificate from the employer).

We check the box (social tax deduction) in the “provide” window, then select one or more types of deductions, enter the amounts according to the actual documents.

In the same section you can fill out a property deduction:

Select and fill out all sections according to the signs. Don't forget to also choose your purchasing method. After filling in the data about the object, you need to proceed to entering the amounts.

We fill in the expenses for the purchase of housing and interest, line by line, not forgetting to indicate previous deductions. Now all the declaration data is filled in, in the top field you need to click on the “check” icon. If any data is entered incorrectly, the program will remind you that it needs to be changed or entered. When the check is successfully completed, you can do a visual “preview”, after which the file is “save” and “print”.

Addition

Along with the printed declaration, you must provide copies or originals of documents on the expenses that you declare. You can send documents by mail or provide them in person.