The concept of a declaration for the Federal Tax Service reveals art. 80 Tax Code. This document acts as a kind of report of the payer on his fulfilled obligations to the budget. Let us further consider its features.
Definition
The tax return for the Federal Tax Service is a written statement of the payer about the profit, objects of taxation, sources of income, tax base, benefits, the 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 obligatory payment separately.
Differentiation of concepts
Tax Code differentiates the terms "declaration" and "advance payment". The calculation is a written statement of the payer containing the information necessary for calculating and paying advance payments to the budget. This document is provided in cases fixed by the Tax Code in relation to a specific mandatory payment.
Benefits for payers
In the FTS tax returns , from the payment of which an entity using a special taxation regime is not provided.
In 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 provided in the absence of a taxable item or financial and economic activity.
The simplified declaration form in the Federal Tax Service is approved by the Ministry of Finance.
The report is sent to the supervisory authority by the 20th day of the month following the end of a half-year, year, quarter or 9 months.
Features of the provision
The declaration is submitted to the tax office at the place of registration of the business entity. The report can be issued on paper or in electronic form.
The FTS provides income declaration form for free.
4 paragraph 80 of the article of the Tax Code establishes the procedure for presenting a report. The declaration in the Federal Tax Service may 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 telecommunication communication channel (Internet).
Sending by mail
The declaration for the Federal Tax Service, drawn up on paper, is sent by letter of notification. An inventory is drawn up for him.
The most frequent mistakes of the payer include sending a registered letter without an inventory or notice. In such cases, the receipt issued by the post office does not relieve the entity from liability if the control body does not receive a letter. The fact is that the receipt does not indicate the content of the attachment.
When sending the declaration by mail, the date of sending the letter will be recognized on the day of delivery.
Electronic Report Form
It is approved by the federal executive power structure, which exercises control and supervision functions in the field of taxation. In this case, the paper form approved by the Ministry of Finance is taken as the basis of the electronic form.
Information Composition
Clause 7 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, the specified clause provides for exceptions. This rule does not apply to:
- Type of document (corrective / primary).
- Names of IFTS.
- Addresses of the enterprise / unit, place of residence of the citizen-entrepreneur.
- Full name of the individual IP or the full name of the company (its unit).
- Payer phone numbers.
Important points
The deadlines for the submission of declarations are established in the relevant chapters of the Tax Code and other legislative acts governing the calculation and deduction of mandatory payments.
Amendments made to Article 81 of the Code do not oblige the payer to send a statement on amendments or additions to the declaration to the control body.
Innovations of the Tax Code eliminated previously unclear when applying the provisions of the first paragraph of Article 81.
Program of the Federal Tax Service "Declaration"
Each year, the tax service develops and offers payers and tax agents free reporting tools. Applications allow you to automatically generate sheets f. 3-personal income tax based on information entered by the user:
- For all taxable income received in the territory of the Russian Federation and abroad.
- On profits earned by entrepreneurs, including private practitioners.
- Data for calculating tax deductions for civil law agreements and royalties.
- Information for calculating the base for operations with financial instruments, securities.
- Income from participation in an investment partnership.
- Information for the calculation of property, standard, investment, social deductions.
The program for the preparation of the declaration on f. 3-personal income tax can be found on the website of the Federal Tax Service. After entering the data, the program automatically produces the correctness of the information.
In 2016, payers had to report on income until May 2017 in cases of receipt of:
- profits from the sale of property, property rights (sale of an object owned less than the minimum period of ownership or transfer of rights);
- income tax on which was not withheld 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, in accordance with agreements, of civil law content, including income from agreements on the lease / rental of any property;
- winnings paid by the organizer of a lottery or other risk-based game;
- arrived from sources located outside of Russia.
To declare receipts received in 2016, it is also necessary for entrepreneurs, notaries and lawyers who have established offices, other persons conducting private practice.
The tax inspectorate draws the attention of payers to the fact that they can submit a declaration for the purpose of receiving deductions after May 2, 2017 at any time.