Tax declaration (FTS)

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The concept of a declaration for the Federal Tax Service reveals Art. 80 NK. This document acts as a kind of payer's report on his obligations to the budget. Consider further its features.

Definition

The tax declaration for the Federal Tax Service is a written statement of the payer on the profits received, 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.

In the Federal Tax Service, a declaration is provided by each payer for each mandatory payment separately.

Delimitation of concepts

TC differentiates the terms "declaration" and "advance payment". Calculation is a written statement of the payer containing information necessary for the calculation and payment of preliminary payments to the budget. This document is provided in cases stipulated by the Tax Code in relation to a specific mandatory payment.

Relief for payers

In the Federal Tax Service, tax declarations from the payment of which an entity using a special taxation regime are not provided.

ExceptIn addition, payers can submit a declaration to the Federal Tax Service in a simplified form, in cases provided for by tax legislation. Such reporting can also be submitted in the absence of an object of taxation or financial and economic activity.

The form of a simplified declaration to the Federal Tax Service is approved by the Ministry of Finance.

The report is sent to the supervisory authority before the 20th day of the month following the completed six months, year, quarter or 9 months.

Features of the provision

The declaration is submitted to the tax service at the place of registration of the business entity. The report can be issued on paper or in electronic form.

The Federal Tax Service provides an income declaration form free of charge.

4 Paragraph 80 of Article TC fixes the procedure for submitting a report. A declaration to the Federal Tax Service can be provided:

• Personally by the 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 an inventory.
• In electronic form via a telecommunications channel (Internet).

Sending by mail

Declaration for the Federal Tax Service, drawn up on paper, is sent by letter with notification. An inventory is being compiled for it.

The most common mistakes of the payer include sending a registered letter without an inventory or notification. In such cases, the receipt issued by the post office does not release the subject from liability, if the controlling bodywill not receive a letter. The fact is that the contents of the attachment are not indicated in the receipt.

When sending the declaration by mail, the day of submission will be the date of sending the letter.

Electronic report form

It is approved by the federal executive power structure, which carries out control and supervisory functions in the field 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

Item 7, Article 80 of the Tax Code prohibits requiring payers to include in the calculation/declaration information that is not related to the calculation and payment of taxes. However, there are exceptions to this paragraph. This rule does not apply to:

• Document type (corrective/primary).
• Names of IFTS.
• Addresses of the enterprise/subdivision, place of residence of a citizen-entrepreneur.
• F. I. O. individual individual entrepreneur or the full name of the company (its subdivision).
• Payer phone numbers.

Important points

The deadlines for submitting declarations are set in the relevant chapters of the Tax Code and other legislative acts regulating the calculation and deduction of mandatory payments.

Changes made to Article 81 of the Code do not oblige the payer to send an application to the control body about changes or additions to the declaration.

The innovations of the Tax Code eliminated the previously existing ambiguities in the application of the provisions of the first paragraph of Article 81.

Program of the Federal Tax Service "Declaration"

Every year, the tax service develops and offers free reporting programs to payers and tax agents. Applications allow you to automatically generate sheets f. 3-NDFL based on the information entered by the user:

• For all taxable income received on the territory of the Russian Federation and abroad.
• For profits generated by entrepreneurs, including private practitioners.
• Data for calculating tax deductions for civil law agreements and roy alties.
• Information for calculating the base for operations with financial instruments, securities.
• Income from participation in an investment partnership.
• Information for calculating property, standard, investment, social deductions.

Program for drawing up a declaration on f. 3-NDFL can be found on the website of the Federal Tax Service. After entering the data, the program automatically produces the correctness of the information.

On income for 2016, payers had to report before May 2017 in cases of receipt:

• profits from the sale of property, rights in rem (sale of an object owned less than the minimum period of ownership or assignment of rights);
• income not taxed by the agent;
• gifts in the form of vehicles, real estate, shares, shares, shares from individuals who are not relatives;
• income in the form of remuneration from citizens and organizations that do not act as agents, inin accordance with contracts, including civil law content, including receipts from agreements on the rental / lease of any property;
• winnings paid out by the organizer of a lottery or other risk-based game;
• profits from sources outside Russia.

Entrepreneurs, notaries and lawyers who have established offices, and other individuals in private practice must also declare income received in 2016.

The tax office draws the attention of payers to the fact that they can submit a declaration in order to receive deductions after May 2, 2017 at any time.