Form 4-NDFL is handed over by individual entrepreneurs using OSNO. The document is processed after receiving the first profit in the reporting period from the moment of transition to the main mode. Let us further consider the features of filling 4-NDFL.
General information
In the form 4-NDFL, the entrepreneur must indicate the expected income minus the costs. Based on these data, the quarterly advance deduction will be calculated at the IFTS.
If the income received during the reporting period differs significantly from the previously declared, an 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-NDFL certificate, subjects also pass 3-NDFL.
Dates in 2017
Certificate 4-NDFL is sent to the IFTS 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. The 4-personal income tax certificate in this case shall be submitted no later than February 25: February 18 - the month from the moment of receipt of funds + 5 days (workers).
The deadline for submitting a 4-personal income tax certificate in the event of a significant difference in the amount of income received from the declared earlier is not established in the legislation. Accordingly, the fiscal authority is not entitled to fine the subject for failure to submit an updated declaration .
Important point
It is worth saying that the re-issuance of 4-personal income tax is also advisable in the event that the amount of profit received is significantly less than previously declared. A deviation in excess of 50% is considered significant.
Sanctions
In case of failure to submit the initial declaration after receiving income, the measures applied in article 126 of the Tax Code are applied to the subject. In particular, he was charged with a fine of 200 p.
The application of the provisions of 119 of the Tax Code for the failure to submit 4-personal income tax is not allowed. This is due to the fact that in this declaration the amount of actual income is not indicated. The law prohibits the collection of foreclosures from estimated profits. If, nevertheless, the fine was imputed, it is necessary to appeal the decision in pretrial order. First, the application is sent to the Federal Tax Service, and then to the Tax Administration.
It is also worth saying that the control body cannot impute a fine for non-payment of advances and charge penalties for their delay. Blocking operations on accounts will also be inappropriate.
Therefore, if the entrepreneur does not provide a report on f. 4-personal income tax, then the only punishment for him will be a penalty of 200 p.
Ways to provide
The entrepreneur must submit a declaration at the place of residence. You can submit a report:
- On paper in person or through your 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 departure will be considered the day the report was submitted.
- In electronic form via telecommunication channels (through the EDI operator or from the Federal Tax Service website).
Additional requirements
If a representative submits a certificate, he must have a power of attorney certified by a notary.
When submitting a paper report, some tax authorities require:
- Attach a document in electronic form. In this case, you need to provide a disk or flash drive.
- Print on the declaration a special barcode in which information from the report is duplicated.
These requirements are not fixed in the Tax Code, but if they are not complied with by the tax authority, they may refuse to accept the declaration. If this happens, then the action of the IFTS employee can be appealed. At the same time, 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 Recommendations
The 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 first cell. If filling is carried out on a computer, the indicators need to be aligned to the right.
A dash is inserted in empty cells.
When drawing up a report by hand, the information is entered in capital letters (printed). If the declaration is completed on a computer, you should use the Courier New font with a letter height of 16-18 pt.
It is not allowed to use corrective means, make corrections, cross out, fasten sheets with a stapler.
Filling out
In the declaration in the fields:
- "TIN" - the taxpayer number indicated in the corresponding certificate is indicated.
- “Correction number” - put “0” at the initial submission of the declaration, “1”, “2”, etc. - when providing an updated certificate.
- "Tax period" - indicates the year in which the first profit was made.
- “Provided by the Federal Tax Service Inspectorate” - the tax inspection code is entered, in which the entrepreneur is registered.
- "Payer category code" - "720" is put by notaries and other private practice entities, "740" - by lawyers "," 770 "- by the heads of peasant farms.
- "OKTMO code" - indicate the code of the municipality in which the entrepreneur resides.
- "Surname", "Name", "Patronymic" - information is entered in accordance with the passport.
- "Phone number" - the data is indicated as follows: "+7 (code) *******"
- "Amount of income" - indicates the amount of profit that the entity expects to receive for the reporting year. Costs need to be deducted. The amount is indicated in full rubles.
In the field "On 1 page with the application of supporting documents or their copies" you need to specify the number of sheets ("001", "002", etc.). Information is given only if the declarant has the relevant papers. For example, these may be documents confirming the expected income. Attaching them is optional. If a representative submits a declaration, a copy of the power of attorney is required.
In the field "Confidence and completeness of information I confirm" is set to "1" if the report is provided by the entrepreneur himself. In this case, the lower fields do not need to be filled. If the representative gives, you need to put "2". Next you should enter it F.I.O., if it is a citizen. In some cases, the declaration is submitted by a representative of the legal entity providing reporting services. In such a situation, you must specify F. I. O. and the name of the organization.