Is it possible 3 ndfl. Ndfl rate and deadline for submission of the declaration. Presentation of the Tax Declaration on Own Initiative

In 2019, changes were made to the rules for filling out travel sheets - the list of mandatory details was expanded. Now on the form it is necessary to mark the mechanic about the health of the car. If the company works with a unified blank, then it will have to adjust it. How to do it - in the article. There is a sample of filling the track leaf.

Run sheet: Blank 2019

The digging can use the standard form of the track leaf. For example, the form of a travel sheet for a passenger car approved the decision of the State Statistics Committee of Russia of November 28, 1997 No. 78. Features of filling clarified in the letter of Rosstat from February 3, 2005 No. IU-09-22 / 257

Also, the company has the right to develop its own template of the track leaf. There includes a mandatory set of details. Check the shape of the vouchers in the article

Refuse to unified forms is allowed even to professional carriers - transport companies.

Selected travel sheet Approve in accounting policies

Applied form must be approved in accounting policies Companies. Also enclose if you go to a new template.

Old blanks are accounting Policy You do not need to delete. Leave them for history. After all, tax authorities can check any expired period.

Mandatory props of travel sheet 2019

If you are using self-developed travel sheets, check that 14 details are indicated there:

1. Title - travel sheet.
2. Number.
3. Term.
4. Information about the owner of the vehicle:
- for organizations: name, organizational and legal form, location, phone number, OGRN;
- For entrepreneurs: F. I. O., mailing address, phone number, ogrnip.
5. Type and machine model.
6. State registration sign of the machine.
7. The testimony of the odometer when leaving the garage and when arriving in the garage.
8. Date and time of departure from the garage and arrival in the garage.
9. Signature and F. I. O. Employee who puts an odometer, date and time in a sheet.
10. F. I. O. Driver.
11. The date and time of the pre-trace and post-track medical examination of the driver.
12. Stamp, signature and F. I. O. medical workerwhich conducts a medical examination.
13. The mark of pre-trip inspection of the technical condition of the machine with the date and time.
14. Signature and F. I. O. Controlers of the technical condition of the machine.

Rules for filling the track leaf in 2019: mechanical stamp

Now the companies have been obliged to report a mechanical report to the car checkup before departure. Such filling rules are valid from February 26, 2017. This is relevant for the rules for filling the track sheet. truck 2019.

Filling track sheet: Sample 2019

Run sheet (simplified form)

Run sheet (form number 3)

Mechanic stamp on the track sheet in 2019: sample

What will look like a marker marker - the company decides herself. It is advisable to make the same design as in the case of a medical mark, by analogy.

Check that the mark must necessarily include the date and time of checking.

Sample mechanic stamp on track sheet

Pre-trip inspection should be carried out by a specialist certified in the transport inspection. It may be a mechanic or master. If everything is in order with the car, the controller will record or put a stamp "passed pre-trial control of the technical condition" or "The car is technically correct. Departure is allowed, "will sing and will indicate the surname

Registration of travel sheets in 2019: what to do if there is no mechanic

If there is no such position in the state, conduct inspection in a third-party certified technical center. His specialist puts the mark of technical inspection on the track leaf.

Rules for registration of travel sheets for transport companies in 2019

If your company is professionally engaged in transportation, make sure that your mechanic can take the necessary training and certification on time. Well, in any case, it will be good if the person holding the position of the mechanic will have a special education and qualifications.

Inspect the vehicle, the mechanic should immediately before the flight. Medic also acts in the case of a medical examination. If the chauffeur goes to a long business trip - the rules are the same. All checks are carried out immediately before leaving on a business trip. And in the way sheet, one-time marks are put. They will have power throughout the trip, no matter how long it is.

Printing - not a mandatory props of travel sheet

Printing companies - now additional props. It can be placed or not to put on the track sheet at your discretion (paragraph 1 of the Ministry of Transport from January 18, 2017 No. 17).

You have the right not to print, even if the company has not refused it. If the seal was put on, this is not an error. The print sheet with printing does not lose the properties of the primary document if it has all the details provided by Article 9 Federal Law from 12/06/2011 No. 402-FZ "On Accounting".

Flowstone Filling Treasure List 2018

What has changed in filling out travel sheets from February 26, 2017? Does it be sure to execute travel sheets in March new form? Is it really the signature of the mechanic about a pre-trip inspection of a passenger or cargo car in each track sheet? How in travel sheets to take into account changes from December 15, 2017? In this article, you will find the answers to these and other questions, as well as you can download new forms of letters of travel sheets.

Forms of travel sheets

In 2017, an organization or an individual entrepreneur may form and use:

• or unified forms travel sheets (approved by the Resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78);
• alone developed forms of travel sheets.

If unified samples of travel sheets suddenly do not suit the company or IP (for example, if there are "extra" details or if they do not need), then you can independently develop travel sheets. But in this case, it should be borne in mind that all the mandatory details provided for by section II of the order of the Ministry of Transport of Russia from September 18, 2008 No. 152 should be present.

Travel sheets are needed to confirm the production nature of travel and write off the tax accounting, spare parts and compensation for the use of personal transport.

New required details from February 26

From February 26, the Ministry of Transport expanded the list of mandatory props of travel sheet (Order of the Ministry of Transport of Russia of January 18, 2017 No. 17). From this date in the track sheet, it is necessary to set a mark on controlling the technical condition of the car before the flight. The mechanic must specify the date and time of checking the car, signature, surname and its initials. Before such marks could also be put, but not at all necessary. Thus, from February 26, 2017, the obligatory details of the travel sheets, which are developed independently include:

1. Name - travel sheet;
2. Room;
3. Validity;
4. Information about the owner of the car;
5. Type and model of the machine;
6. State registration sign of the machine;
7. Indications of the odometer when leaving the garage and upon arrival in the garage;
8. Date and time of departure from the garage and arrival in the garage;
9. Signature and Full name an employee who puts in a sheet of indications of the odometer, date and time;
10. FULL NAME. driver;
11. Date and time of pre-trip and postgraduate medical examination of the driver;
12. Stamp, signature and Full name medical worker who conducts a medical examination;
13. Mark on pre-inspection of the technical condition of the machine with the date and time;
14. Signature and Full name Controlers of the technical condition of the machine.

Cancel print

From February 26, 2017, in travel sheets, you can not put a print or stamp. It is enough information about the owner of the car. This is the name of the company or landlord, address and telephone. It also follows from the order of the Ministry of Transport of Russia of January 18, 2017 No. 17). However, printing can be stailed and after the specified date - errors will not.

Travel leaf declared for every day or a different period - no more than one month. When the vehicle is used by changed by several drivers, you can immediately arrange several travel sheets at once - for each driver.

New Blank for 2017

In connection with the expansion of the list of mandatory details, some companies and IP will need to adjust the blanks of their travel sheets. If after February 26, 2017, there will be no all mandatory details on the sheet, then the verifiers may regard such primary document As "defective". And then, for example, it may be difficult to recognize the costs of fuel. We prepared for you new blank Travel sheet, which contains all details, mandatory from February 26. He looks like that.

Income tax individualsAs a rule, it is paid automatically - it is held with wages. But in some cases, individuals must independently calculate the amount of tax and submit to tax authority Declaration of tax on income of individuals (form 3-NDFL).

From 01/01/2019 the 2019 declaration campaign started, which means that individuals need to be reported on income received in 2018 until 04/30/2019.

We remind you to submit a declaration of 3-NDFL follows:

• upon receipt of income from the sale of property (for example, an apartment that was owned by a less minimal tenure of ownership), from the sale of property rights (assignment of the right of claim);
• upon receipt as a gift real Estate, vehicle, shares, shares, shares from individuals who are not close relatives;
• upon receipt of remuneration from individuals and organizations that are not tax agents, on the basis of concluded agreements and civil law agreements, including income under property hiring contracts or lease agreements of any property;
• when receiving a winning from lottery operators, distributors, organizers of gambling, conducted in the bookmaker and the tote - in the amount of up to 15,000 rubles, as well as from organizers of gambling, not related to bookmakers and tote;
• when receiving income from sources outside the Russian Federation.

Declaration received in 2018 revenues should also individual entrepreneurs, Private practical notaries, lawyers who have established lawyers and other individuals involved in private practice.

At the same time, the presentation tax Declaration does not mean the need to immediately pay the tax. The payment for payment calculated in the declaration must be paid no later than 07/15/2019.

On citizens who represent the Tax Declaration for 2018, for the purpose of obtaining tax deductions on personal income tax (standard, social, investment, property purchases), the deadline for filing the Declaration - April 30, 2019 - does not apply

Such declarations can be represented at any time throughout the year, without any tax sanctions.

At the same time, the taxpayer, who announced in the tax return for 2018, as income to be declared and the right to tax deductions, is obliged to submit such a declaration within the prescribed period - no later than April 30, 2019.

Please note that a penalty for failure to provide a declaration on a period of 5% not paid within the amount of tax for each month, but not more than 30 percent of the specified amount and at least 1,000 rubles.

Penalty for non-payment of NDFL - 20% of the amount of unpaid tax.

To fill in the 2018 revenue tax return, it is most convenient to use a special computer program "Declaration", which is freely available on the website of the Federal Tax Service of Russia and will help you to correctly enter data from documents, automatically calculates the necessary indicators, check the correctness of the calculation of deductions and the tax amount, and Also forms a document to provide a tax authority.

Also, for users of the service, the tax return on personal income tax is available online in interactive mode without downloading a fill program with the possibility of a subsequent direction of the formed declaration signed by the reinforced unqualified electronic signature (which can be downloaded and installed directly from the "Personal Cabinet"), as well as a set of documents included to the tax declaration in the tax authority in electronic form directly from the site of the Federal Tax Service of Russia.

For the convenience of citizens who wish to pass the tax return, before the end of the declaration campaign (until April 30, 2019), the schedule of tax inspections (including on Saturdays) changes, provides additional consulting points and phones. " hot line"," Open Days ", seminars and trainings for taxpayers - individuals, etc. are held.

The information below depends on your region (77 city Moscow)

Your region has been determined automatically. You can always change it by using the switch in the upper left corner of the page.

The mode of operation of the operating rooms of all tax inspections during the period of the declaration campaign (from 01/01/2019 to 30.04.2019)

Days of open doors on informing citizens about tax legislation and the procedure for filling out tax returns in the form of 3-NDFL

Declaration of income is the duty of a citizen. For citizens working on the organization or entrepreneur, this process is facilitated. All the work for it makes a tax agent, that is, the company's accounting. Wage Accrued and 1% calculated from it and pays. In all other cases, the income tax is paid independently.

3-NDFL - the form of the tax declaration on the income tax on individuals. Filled by the taxpayer with an individual or entrepreneur who chose. 3-NDFL is fed to the blanks or in in electronic format, personally, or through a representative.

Fill out the documents are not easy and responsible. To do this, you can use the free service of the UFNS or organization providing paid services in this domain.

Who should serve 3 ndfl

Declaration revenues in this form are required:

• Individual entrepreneurs, that is, individuals carrying out entrepreneurial activities without registering a legal entity.


• Notaries and persons carrying out other private practices.


• Residents receiving income outside the Russian Federation.


• Individuals that have received income during civil relations, without holding personal income tax.


• Individuals wishing to take advantage of the right to property or social.

Forms and types of declaration

The 3-NDFL is filled in two ways: manually or using special programs.

Manually entered on forms with a printed barcode. For all regions of the Russian Federation, the documentation of the general sample, so you can take clean sheets for the declaration for free in any branch of the tax inspection.

Programs for filling are diverse. Exists official versionlocated on the official website of the FTS in the "Electronic Services" section. By filling out the appropriate fields, you can get rid of the need to implement basic calculations. Intermediate calculations are performed by elementary addition and subtraction.

The first two pages are information about the declarant, filled with all taxpayers. The remaining digital and alphabet sheets are depending on the information.

The application of the declaration is carried out in person, through the representative or remotely. The representative of the taxpayer must have a notarized document. Remotely - by mail, by registered letter with notification and description. Either electronically, with an electronic signature.

The place of presentation of 3-NDFL and the concomitant package of documents is the district inspection at the place of residence.

TERMS OFFER 3-NDFL, FINESS

The declaration of income received should be filed until April 30 of the year following the reporting. That is, when selling apartments, if the duty there is a duty to pay tax, 3-NDFL must be decorated until the end of April.

In the event of a declaration in order to obtain deductions, the period is not limited, that is, it can be done within 3 years, previous circumstances that give the right to deduct.

For late provision of data on the form of a 3-NDFL taxpayer, a fine in the amount of no less than 1000 rubles is faced. For the delay in payment on accrued taxes, in accordance with Art. 123 of the Tax Code of the Russian Federation, the NFFL penalty is 20% of the unpaid in the amount.

To submit a declaration on income tax of individuals - 3-NDFL now, without getting up because of the computer, via the Internet. Such a service is on the portal of public services www.gosuslugi.ru and in the personal account of the taxpayer on the FTS website. In this case, the declaration can be fill in the computer and send to tax inspection By telecommunication channels of communication using the Internet. True, you personally have to come to the tax inspection will still have to put a signature on the declaration you have delivered. Nevertheless, it should be substantially easier. For taxpayers who sent electronic declarationsIn inspectors, there is a separate window in the inspections, so it is most likely to stand in the queue.

In order to submit a tax return on the Internet, on the main page of the public services portal, select the section "Taxes and Fees" - "Submission of the Tax Declaration". What looks like main page. This site can be seen in the figure below.

How to pass a 3-income declaration via the Internet

In order to pass 3 inclination via the Internet, the Taxpayer Yul program will need, because It has the ability to unload the declaration of 3-NDFL in electronic form. The program of the 3-NDFL Declaration, described in the same section to fill 3 inclination, is significantly easier and is suitable for the case if you just need to print the declaration. In order to unload the declaration of it in a special electronic format, it is the program "taxpayer Yul".

Send Tax Declaration 3 NDFL via the Internet on the Portal of Public Services.

After the direction of the tax declaration through the portal www.gosuslugi.ru, your application will be assigned unique numberIt is necessary to report with your personal appeal (or your authorized representative) to the tax inspectorate for the commissioning of the 3-NDFL declaration in priority.

Wait for confirmation of the receipt of the tax declaration in electronic form to the tax authority. The status of the sent document can be checked in the "Personal Account".

Give in your tax inspection to your chosen in the application, a 3-NDFL declaration, decorated on paper with a marker "previously represented through the public services portal" by applying the received unique number of the application.

Find on the subsection page "Receive the Tax Declaration on Independent Income Tax Department", and select a 3-NDFL device that is convenient for you, by mail or via the Internet. To order the relevant service on the portal, you must have a login and password. As a login, the insurance number of the individual personal account of the insured person issued Pension Fund RF, reduced SNILS. To get a password, you will need to specify your rooms SNILS and TIN Inn - the individual number of the taxpayer is issued by the Federal Tax Service.

Who should fill in the Declaration of 3-NDFL

Who should file a 3-NDF declaration? Income of individuals should declare individual entrepreneurs; private notaries and other citizens engaged in private practice; Persons who received income from other individuals who are not tax agents under civil law agreements (including under the employment contracts, the rental of property; persons who have received revenues from the sale of any property belonging to them on the right of ownership; Russian citizens who received income Abroad; persons who received any other income from which tax agent tax was not retained (for example, with a non-monetary form of payment); persons who received winnings paid by the organizers based on the risk of games.

What are the deadlines for filing a declaration of 3-NDFL

To what date it is necessary to submit a declaration of 3-NDFL? Physical persons needed no later than April 30 to file a tax return on the form of 3-NDFL into the territorial tax authority at the place of their residence. If you are late with the filing of the declaration or did not fully pay the tax resulting tax base, You'll have to pay a fine.

What fines for late submission of the declaration 3-NDFL

What are the penalties for failure to provide a 3-NDFL declaration? Failure to submit a tax return on the tax return on the tax authority to the tax authority to the tax authority at the expense of the accounting of a penalty in the amount of a 5% unpaid amount of tax paying (surcharge) on the basis of this declaration for each complete or particular month From the day established for its presentation, but not more than 30% of the specified amount and at least 1,000 rubles. (Article 119. Tax Code RF.)

For non-compliance with the procedure for submitting a tax declaration or its calculation in electronic form in cases provided for by the Tax Code (for example, Article 80 of paragraph 3 of the Tax Code of the Russian Federation), entails the penalty of a fine of 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation.)

In addition, violation installed deadlines Presentations of the tax return entails the imposition of an administrative fine on officials in the amount of from 300 to 500 rubles. (Article 15.5 of the Code of the Russian Federation on Administrative Offenses.)

How to find out if there is tax debts

You can learn about possible debts on the website of the Federal tax Service in Personal Cabinet Taxpayer. Read more about whether you can look at this site.

Declaration 3-NDFL and Social Tax Delegations

Individuals are eligible to submit a declaration to get a refund of funds from the budget, for example, in the event of a housing. The legislation does not limit the deadlines for submitting the taxpayer on the income of individuals to obtain property and social tax deductions. Nevertheless, it should be borne in mind that it is possible to return the paid tax only in connection with expenses produced by no more than three previous years.