Declaration 4-personal income tax. Form 4-NDFL

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

Form 4-NDFL is submitted by individual entrepreneurs using OSNO. The document is executed after receiving the first profit in the reporting period from the moment of switching to the main mode. Let us further consider the features of filling out 4-personal income tax.

General information

In the 4-personal income tax form, an entrepreneur must indicate the expected income minus costs. Based on these data, the IFTS will calculate a quarterly advance payment.

If the income received during the reporting period differs significantly from the previously declared one, the individual must re-submit the 4-NDFL declaration. Information from it will be used to adjust advance payments.

It must be remembered that, in addition to the 4-personal income tax certificate, subjects also submit 3-personal income tax.

Timing in 2017

Reference 4-NDFL is sent to the Federal Tax Service within five days after a month from the date of receipt of the first profit in the reporting period.

For example, an entrepreneur began to use the general regime from January 1, 2017. He received his first income on January 18. In this case, the 4-NDFL certificate is submitted no later than February 25: February 18 - the month from the receipt of funds + 5 days (working).

The deadline for providing a 4-personal income tax certificate in casethere is no significant difference in the amount of income received from the previously declared one in the legislation. Accordingly, the IFTS does not have the right to fine the subject for not presenting an updated declaration.

Important moment

It is worth saying that re-issuance of 4-personal income tax is advisable even if the amount of profit received is significantly less than previously declared. A deviation exceeding 50% is considered significant.

Sanctions

In case of failure to submit the primary declaration after receiving income, the measures enshrined in Article 126 of the Tax Code are applied to the subject. In particular, he is charged with a fine of 200 rubles.

The application of the provisions of 119 of the Tax Code for failure to submit 4-personal income tax is not allowed. This is due to the fact that the amount of actual income is not indicated in this declaration. The law also prohibits the accrual of a pen alty on the expected profit. If, nevertheless, the fine was imputed, it is necessary to appeal the decision in the pre-trial procedure. First, the application is sent to the IFTS, and then to the Tax Service Department.

It is also worth mentioning that the supervisory authority cannot impose a fine for non-payment of advances and charge pen alties for their delay. Blocking account transactions will also be illegal.

Consequently, if the entrepreneur does not provide a report on f. 4-personal income tax, then the only punishment for him will be a pen alty in the amount of 200 rubles.

Methods of provision

An entrepreneur must submit a declaration at the place of residence. You can submit a report:

• On paperthe carrier personally or through his representative. In this case, 2 copies of the form are filled out (one of them remains with the individual with a mark of acceptance).
• Registered mail with inventory and notification. The date indicated on the receipt issued at the time of departure will be considered the day the report was submitted.
• In electronic form via telecommunication channels (through an EDI operator or from the website of the Federal Tax Service).

Additional requirements

If a representative submits the certificate, he must have a power of attorney certified by a notary.

When submitting a paper report, some IFTS require:

• Attach a document in electronic form. In this case, you need to provide a disk or flash drive.
• Print a special barcode on the declaration that duplicates the information from the report.

These requirements are not enshrined in the Tax Code, however, in case of non-compliance with them, the tax authority may refuse to accept the declaration. If this happens, then the action of the IFTS officer can be appealed. In this case, one should be guided by the provisions of the letter of the Ministry of Finance of 2014 No. PA-4-6 / 7440. It says that the absence of a special (two-dimensional) barcode or an error in OKTMO is not a reason for not accepting the declaration from the applicant if it is drawn up in the prescribed form.

Design guidelines

Declaration can be completed by hand or printed on a computer. In the first case, it is allowed to use blue or black ink.

Data is entered into the form from left to right, from the firstcells. If filling is carried out on a computer, the indicators must be right-aligned.

In empty cells put a dash.

When making a report by hand, information is entered in capital letters (printed). If the declaration is filled out on a computer, use the Courier New font with a height of letters 16-18 pt.

It is not allowed to use corrective tools, make corrections, cross out, staple sheets.

Filling

In the declaration in the fields:

• "TIN" - indicates the taxpayer number indicated in the relevant certificate.
• "Adjustment number" - put "0" when submitting the declaration for the first time, "1", "2", etc. - when providing an updated certificate.
• "Tax period" - indicates the year in which the first profit was received.
• "Provided by the IFTS" - the code of the tax office in which the entrepreneur is registered.
• "Payer category code" - "720" is set by notaries and other private practitioners, "740" by lawyers, "770" by heads of peasant farms.
• "OKTMO code" - indicate the code of the municipality in which the entrepreneur lives.
• "Last name", "First name", "Patronymic" - information is entered in accordance with the passport.
• "Phone number" - the data is indicated as follows: "+7 (code)"
• "Amount of income" - the size is notedprofit that the entity expects to receive for the reporting year. Expenses must be subtracted. The amount is indicated in full rubles.

In the field "On 1 page with the attachment of supporting documents or their copies" you need to specify the number of sheets ("001", "002", etc.). Information is provided only if the declarant has the relevant papers. For example, it can be documents confirming the expected income. It is not necessary to apply them. If the declaration is submitted by a representative, a copy of the power of attorney is required.

In the field "I confirm the accuracy and completeness of the information", "1" is put if the report is provided by the entrepreneur himself. The fields below do not need to be completed. If the representative gives, you need to put "2". Next, you should enter his full name, if this is a citizen. In some cases, the declaration is submitted by a representative of a legal entity providing reporting services. In such a situation, you must specify the full name and the name of the organization.