To submit a 3-NDFL Declaration through public services, any individual who has passed the procedure for confirming the identity of any of the proposed methods. The service allows not only to report on income, but also apply for a return tax.

IMPORTANT!Consider income through the public service website only for the years 2014 and 2015. However, having a confirmed account in civil servants, the physical can submit a 3-income declaration through personal Area Taxpayer for later periods. For details, see.

How can I hand over a 3-inclination declaration via the Internet

The Tax Code provides for several ways to pass any tax reporting. According to the standards prescribed in Art. 80 NK of the Russian Federation, you can pass the declaration:

personally, visiting its territorial inspection;
after sending an attachment by mail;
issued a power of attorney on his representative;
using telecommunications communication channels.

Sending a report 3-NDFL via the Internet seems to be the most convenient option. It allows not only to pass a report with maximum time savings, but also monitor the process in real time. cameral check, in a timely manner to send additional documents on request, as well as pay tax online, carry out relatives different taxes and penalties, send an application for tax refund.

One of the resources to report on the NDFL on the Internet is the Public Services portal. As a general rule through state services Declaration 3-NDFLmust be filed, as in the case of passing in any other way, until April 30, following the reporting (until May 2 in 2017). But before appreciating all the advantages of remote interaction with tax authorities, it is necessary to undergo a procedure for registering and confirming the person.

What is the public services site and how to use it

The portal of public services appeared at the end of 2009 under the program to automate all managerial processes in the Russian Federation and the transition to electronic document management. At first, on the site it was possible to familiarize yourself with reference informationbut pretty quickly the opportunity to get almost any service from the offered state structures: From writing to the doctor before submitting documents for registration of IP.

For registration on the website of the State Service, it is necessary to introduce F. I. O., email or number mobile phone. By clicking on the registration button, the user will enter the password page. After this simple procedure, reference information services on the portal will be available.

To obtain a wider range of services, you must go through the procedure for confirming personal data. To do this, fill in your profile data reduss and certifying the identity of the document. This information is checked by government agencies, and on the results of the audit comes notice to e-mail. After a positive test result, you can use some types of services (for example, find out tax debt).

A passed personality confirmation procedure will open access to all services offered by the portal. So, declaration of 3-NDFL through state services It can only be filed in case of confirmation of the person. In order to pass this procedure, you must make one of the following:

contact one of the service centers, the current list of which can be found on the website of the State Service;
get a confirmation code by mail, picking out that you need to show a certifying personality document employee of the post office;
take advantage of the reinforced qualified signature that can be obtained in one of the accredited certifying centers.

IMPORTANT! By making a decision to submit a declaration of 3 ndfl through the portal, should not be pulled with registration terms. Checking personal data takes some time, and there is probability not to have time to get full access Before the deadline for submitting the report. But if from the very beginning to contact the service center for registration on the site, then you can get full access immediately, without waiting snob check checks or passport data.

How to send a 3-NDFL Declaration on the website of State Services

Submission of the declaration of 3-NDFL through state services Available in the following options:

forming and sending a report online;
sending filled in a separate Declaration program through the site;
write B. tax inspection For personal feeding of a 3-NDFL declaration.

The declaration is submitted by the first two ways requires the signing of the report to a reinforced by a unskilled signature, which can be formed directly on the site. Such a signature, according to paragraph 3 of Art. 5 of the Law of 06.04.2011 No. 63-FZ, allows:

determine the data of the person who signed the document;
detect if there were changes after signing it.

Both options allow you to attach scans of all confirmation documents in electronic format.

You can fill in the online declaration as anew and coping the data from previously filed reports of 3-NDFL. In addition, you can save draft at any time to return to filling later.

To fill the 3-NDFL declaration using third-party resources, the State Service website recommends using the Taxpayer Yul program, which can be downloaded on the Tax Inspection website. But it is permissible to use any other software that are capable of providing data unloading in a permissible format. The transport container file must comply with the requirements of the Order of the Russian Federal Tax Service of the Russian Federation of 09.11.2010 No. MMB-7-6 / [Email Protected]

After the procedure for filing a declaration online from the tax inspection will receive a file registration message. The notification will be a confirmation of the supply of 3-NDFL.

IMPORTANT! The receipt for receiving a declaration through the site should be printed and keep in order to avoid disputes with tax authorities in the event of a failure in the electronic system.

The report on the end of the cameral check of the declaration will come to your personal account on the website of the State Service, as well as on the email specified in the profile. After the verification is completed, it is possible in the same way - through the website of the State Service - to apply for the return of the tax if the Declaration was submitted to declare the rights to tax deduction.

RESULTS

Sending a 3-NDFL Declaration through the State Service portal is one of the most convenient ways Reporting. But in order to be able to always interact with the tax authorities at a distance, it is necessary to complete the personality confirmation procedure, after which the electronic digital signaturewhich will make it possible to assure a declaration, letters, applications and other documents to the tax inspection on its part.

How to file a 3-inclination Declaration through the personal account of the taxpayer on the website of the FTS of Russia?

In order to complete the process of obtaining tax deductions, the tax inspection requires a packet of documents, including the completed 3-NDFL declaration. There are several ways to send. One of them is online feeding through the personal account of the taxpayer on the website of the Federal Tax Service. For your convenience, we have prepared a photo instruction.

Step 1.

Go to your personal account on the FTS website:

We remind you that Login is your TIN, and the password you created themselves after received the primary password in the tax inspection or MFC.

Also enter your personal account from the open profile on the public service website.

Step 2.

Click on the Life Situations tab:

Step 3.

Click on the "Subscribe 3-NDFL" bookmark:

Step 4.

Go down the page below and click on the "Send Declaration Filled in the Program":

Step 5.

Select the year for which you send a 3-NDFL declaration and click "Select File":

Step 6.

You will open the window on your computer. Go to the folder where you saved the 3-NDFL Declaration in XML format. Attach the first declaration, and then other documents. All documents for the tax deduction claimed in the declaration should be sent to the tax authority to verify. The total file size should be no more than 20 MB.

Step 7.

In the same window, enter the password to the electronic signature certificate. If you did not receive an electronic signature or it is outdated, you need to get it. For this, follow the system prompts. Getting a certificate will take from 30 minutes to 24 hours. After that, it is possible to continue the download of the 3-NDFL declaration and the associated documents:

On this process of sending a 3-NDFL declaration using a personal taxpayer's personal account. Documents sent B. tax authority. From this point on, the cameral check begins, which takes up to three months:

The result of the cameral check will appear in your personal account:

As soon as you receive a confirmation that the desk check is completed, the amount of tax to return will appear in the "My Taxes" section.

Click on the "Held" tab and make bank details to the application for a tax refund:

At what stage is your application, you can see in messages from the tax authority. In the upper right corner, click on the Envelope icon:

Within 1 month after applying for a tax return, the tax inspectorate will list money to your bank account.

Successful declaration and speedy tax deduction!

Physical and legal entities should be reported on income, as well as individual entrepreneurs who have chosen the OSN.

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The form of the declaration is approved authorized body state power. Reporting is fed in paper or electronic format. Based on this, you need to figure out how to hand over a 3-NDFL declaration in electronic form.

Highlights

The duty for the delivery of reporting documentation arises on the basis. The supply of the tax declaration occurs at the place of registration of the taxpayer.

PI rent reporting when moving to general System taxation. As for individuals, employers at the place of main work are passed.

If the employee is carried out labor activity part-time, then in this case it must report in the tax service independently.

Also do not forget that the law does not prohibit individual entrepreneurs work simultaneously by.

To resolve the issue of the need to submit the tax declaration to determine the main place of work.

In other words, if the IP works on the employment contract, then in status individual Reporting is submitted to them on general reasons.

If a commercial activity It is carried out in its free time, then the declaration of 3-NDFL for the employee is tenant.

IP must be reported only on the results of entrepreneurial activities. As can be seen, the reporting is the direct responsibility of the taxpayer regardless of legal status.

The tax return form is developing a specialized ministry ().

To determine the volume tax obligations The taxpayer needs to take into account the following types of income:

from land sale or other real estate software;
with the alienation of the car;
from lottery winnings;
profit from foreign translations;
from the delivery of the property in;
revenues from the dividends received.

Also taxpayers have the right to produce partial compensation of taxes paid.

For this, the legislation provides for the system of tax breaks, including:

As for the necessary documents for obtaining tax breakFrom their list depends on the specific type of tax deduction.

Who should fill

Tax Declaration must be given:

citizens;
lawyers, notaries.

The duty to fill in the declaration lies on those taxpayers who receive income from entrepreneurial activity or outside the main place of work (see the subtitle "Highlights").

However, IP using a simplified tax system to file the reporting declaration of 3-NDFLs are not required ().

The exceptions are the income received by the taxpayer in the status of an individual.

Dates of delivery reporting

By general rules Reporting documentation is applied at the place of registration of the declarant. The deadline for its submission can not be later than April 30 of each year.

Deadlines for reporting should be calculated from the past tax period. The payment of additional income tax is made on the basis of a tax notice.

For this, the taxpayer takes 30 days. Ignoring the deadlines established by the law can entail the imposition of a fine ().

Separately, it is necessary to highlight the category of taxpayers who are not required to submit a declaration of 3-NDFL annually. Responsibility to report occurs only when interested parties wish to get a tax deduction.

Contact B. tax service Such taxpayers can at any time. However, the recalculation of the tax amount for tax retention is made only for three calendar years ().

The reporting document is rendered upon the occurrence of the following circumstances:

When paying training or outpatient treatment
Following the purchase or sale real Estate.
If the Declarant has children who are leaning social retention.
On the fact of payment additional contributions to the pension fund.
If the declarant received material assistance from commercial organizations.
Upon receipt of the author's remuneration.
After the sale of the car, which was owned over 3 years.

The fiscal body follows the correctness of the completion of the reporting documentation. If the inspector reveals errors, then it may be asked to remake tax Declaration.

Refusal to accept reporting may occur in the event of a violation of the declarant.

On checking the documentation, the FTS authority is given a 3-month period (). If there is no violations in the reporting, then according to the results of the test, the fiscal body takes the appropriate decision.

The result of verification of reporting documentation The taxpayer can also find out on the FTS website.

Photo: Test status 3-NDFL on the website FTS

Normative base

The responsibility for the delivery of the declaration 3-NDFL arises on the basis of the prescriptions of the Tax Code.

The form of reporting documentation is approved by the Ministry of Finance. The procedure for the provision of public services is enshrined by the Administrative Regulations.

How to Submit a Declaration of 3-NDFL via the Internet

As mentioned, the reporting is submitted at the place of registration of the taxpayer ().

When filling out the tax return form, the following data must be specified:

Name, registration address;
taxpayer identification number;
passport details;
contacts of the Declarant;
vedomosti about the profit received.

Confirmation of the received income occurs on the basis of:

documents confirming the right of ownership;
where the declarant received a fee.

Of course, a situation may arise when IP temporarily does not carry out entrepreneurial activities. In this case, zero reporting documentation is applied.

It is worth noting that in addition to the classic paper method of filing a declaration, the government has developed several information portals that allow you to report in online mode.

Taxpayers can hand over reporting documentation as follows:

Through the portal of public services.
In the separation of the fiscal body.

If the supply of the tax return will be systemic in nature, then for this declarant you need to undergo authorization on the state portal.

After that, the taxpayer will gain access to all available services. For the supply of 3-NDFL through public services:

choose the section "Taxes and fees";
go to the subsection "Feeding Declaration";
attach file;
enter the FNS branch code;
send reporting.

Further verification of the status of the application can be carried out through the personal account. When submitting a tax return through the Internet taxpayer, it remains only to notify the fiscal body.

To do this, you can send a customer with a copy of the reporting document by specifying at the same time the application number and the name of the state portal.

If there is a need to put the mark on the second instance of the declaration, then you will have to visit the tax service.

In order for the fiscal body, it does not arise about the application of the tax deduction, it is desirable to attach copies of documents confirming the taxpayer's right to appropriate benefits (see the subtitle "Details of the reporting").

Step-by-step instruction

Filling in reporting documentation can occur manually or on a computer. It is allowed to use blue and black paste.

If the declarant uses the printer, the printing of the form should be only one-sided. No corrections and hubs are allowed. On the printed document should be clearly seen barcode.

Monetary sums are displayed exclusively in Russian rubles. Fields must be filled from left edge.

Vedomosti about the taxpayer must be specified on each page of the reporting document. Mandatory fill Towards title page and section number 1.

The remaining subsections are filled with necessity. Consider the order of filling out the main sections of the Declaration:

Title page.

Here are displayed general About Declarant. Each subsequent graph is designed to make appropriate digital encodings:

However, you should not forget that the specified adjustment number is used in the primary filling of the reporting document.

To find out the tax authority number to the applicant, you need to contact the Territorial Department of the Tax Service.

Section number 1.

This page displays data on tax amounts designed to pay or return from the federal budget.

IN obligatory The following fields must be filled:

oKTMO code.

Section number 2.

Here the declarant makes calculation tax base and the amount of tax falling under different bets.

Sheet	Purpose
Leaf A.	Designed to display revenues received in the country
Leaf B.	Used to display income received outside the country
Sheet B.	Serves to fix profits from commercial activities
Leaf G.	Designed for fixing amounts that do not fall under taxation
Sheet Z.	Used to calculate the taxable base for securities transactions
Leaf I.	Serves to fix profits from participation in investment associations

The calculation of tax deductions is made on sheets of D1-2, E1-2, J. To simplify the procedure for issuing a tax return, stakeholders can use a special program.

The free version of this intelligent product can be downloaded on the tax service website. The program also attaches an instruction on its installation.

After that, the declarant will only remain to enter the relevant data or select the desired response option.

If the program does not provide a sample document, for example, the USSR passport then in this case the taxpayer needs to select a document with code 91 "other documents" ().

At the same time, the calculations program produces independently. The printed document can be sent to the fiscal body by mail or through state information portals (see the subtitle "How to file a declaration ...").

Checking debt

Check for debt before the budget taxpayers can be on the FTS website. For this you need:

Go to the main page.
Choose the section "physically face".
Go to the subsection "Availability of Debt".
To find out the state of mutual settlements with the state.
Make payment of detected debt.

In more detail on payment of arrears, you can watch a video.

Disadvantages of filing online declaration

One of the disadvantages of filing reporting documentation via the Internet is the need to pass the authorization procedure.

At the same time, if the documents are submitted through the state service portal, then the taxpayer needs to send a copy of the tax return to the fiscal body (see the subtitle "How to file a declaration ...").

What could be a fine

The late submission of the declaration provides for the imposition of a fine in the amount of 5% of the unshaven amount of the tax.

However, the size of the penalty area cannot be more than 30% of the specified amount and less than 1 thousand rubles. (Article 119 of the Tax Code of the Russian Federation). Responsibility for non-payment of tax is established.

When your 3-NDFL is ready, it needs to be sent to the tax. Consider one of the methods of filing: through the personal account of the taxpayer.

We offer you video instructions and, below, step-by-step photo instructions.

Through your personal account, you can send not only the Declaration itself, but also a set of related documents.

Instruct the filling and sending a 3-NDF declaration to a personal tax expense of the online service NDFKalka.ru!

Step one: Go to your personal account of the taxpayer through the site of the Federal Tax Service. To do this, you need to know the INN (this is your username) and password.

In addition, the entrance can be carried out using a confirmed profile on the public service website.

After entering, you must select the Life Situations tab:

Step second: Select the "Subslator 3-NDFL" tab:

Do not forget to register in the online service Ndflka.Ru - We will help you return you the maximum possible amount of tax deduction!

Step Three: Select the method of filing a declaration and year for which you are applied:

Step four:attach the XML Declaration file received earlier in our service, as well as documents confirming the right to deduct:

At this stage be sure to attach the documents, Confirming income and expenses declared in the Declaration. Note! The total volume of all files sent should not exceed 20 MB.

If you do not have an electronic signature, you need to get a certificate of the electronic signature key. If the certificate is already obtained, then go to the next step.

Order receipt of an electronic signature through an online NDFKalka.ru: We will not only fill the declaration for you, but also independently send it to your tax inspection!

Pitch Fifth: After you have loaded all confirmation documents, you must enter a password to the electronic signature certificate.

Your documents are sent to the tax authority. About the result of cameral tax audit You can also learn from the "personal account", and go to the tax inspection is not necessary.

Step Six: As soon as the Declaration is verified, you will receive information about the reception of the cameral check:

After completing the check and confirm the amount of the tax to return, in the "My Taxes" section you will see the amount of tax to return.

Fill in the application for the return of the tax, enter the account number for listing and confirm sending.

The status of a refund statement can be traced in messages - tax will send you a notification:

Online service NDFlka.ru wishes you to successful declaration! Remember that we are always with you in touch and are ready to solve any question to fill the declaration of 3-NDFL!

Individuals can submit tax declarations of the form of 3-NDFLs through multifunctional centers, at the place of constant or temporary registration, for legal entities Such a service is available in. Also, via MFC is carried out by setting citizens to the INN.

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In accordance with paragraph 1 of Article 229 of the Tax Code of the Russian Federation, submit a tax return, in form of 3-NDFL in 2016, 2017 and 2018, the following categories of citizens are required:

faces are;
persons related to lawyers with the established cabinet and arbitration managers;
citizens of other states carrying out work in the Russian Federation on the basis of a patent.

Individuals revenue from:

sales of movable and real estate, in the case of ownership of it less than 3 years, it applies to them, houses, cottages, garages, vehicles, etc.
from leasing under the agreement of the above-mentioned property;
in the event of property to non-family relatives or family members;
in the case of payments wages Or its part by the court decision, which has not been taxed.

When it is necessary to submit a tax declaration

The income tax declaration, as has strictly regulated deadlines. In some cases, the time of delivery may vary depending on the purpose of 3-NDFL:

If you declare income for last year, To submit 3-NDFLs before April 30 of the current year.
In case you feel about the category of citizens who should be returned tax deductions, then submit a declaration for previous years, you can at any time in the current year.
If you combine both reasons, it is necessary to report, as well until April 30 of the current year, for reporting period and income last year.

How to file a Tax Declaration of 3-NDFL through MFC: Step-by-step instructions

Currently, the service is available for multifunctional centers, in 2018 to report for income taxable taxes, it will be possible in all MFC of Russia.

So, the service is quite new and is provided only in departments at the place of registration. To find out in which MFC you can fill out 3-NDFL call software, otherwise, either use.

Preparing required documents According to the list.
Previously, either on the general reasons, on the day of the submission we take a coupon of the electronic queue.
Together with a specialist, fill in the tax return, on the prescribed form. It is necessary to submit for 2017 until April 30, 2018, the sample and empty form can be. Blanks for and years are already available. In order to save time, you can use specially designed examples - instructions and years.
As soon as the package of documents is ready, an employee of MFC will send it to the federal tax service in your place of residence, after which the procedure can be considered complete.

What documents are needed

For feeding 3-ndadm via MFC required the following documents (MUST):

Passport of a citizen of the Russian Federation;
Help confirming revenues from a permanent place of work in form 2-NDFL.

Additionally:

when buying and selling real estate (if the value of the transaction exceeds 1 million rubles):

(certificate confirming the right to property);
Contract of sale transaction;
Act of acceptance transmission;
If the transaction was on cashless payment - receipt from the bank, cash - receipt;
If housing is credit contract, Help from the bank about the payment of interest, and all payments receipts.

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during the construction of real estate:

contract of equity or investment relationship;
receipts for payment of building materials and additional services;
extract from EGRN;
act on acceptance, if available.

when buying and selling vehicle (if the value of the transaction exceeds 250 thousand rubles)

car purchase agreement.

payment for training or treatment:

contract with training or medical institution;
receipts and checks about payment services;
a copy of the passport of the trainee or child, which was not 14 years old;
a copy of the license of a medical or educational institution.

If the Declaration submits a third party, a notarized power of attorney is needed, according to Russian legislation.

How much is 3-income 3 inclination through MFC

Money for the provision of services in the MFC is not charged, the Declaration is served - free.

Service time

The procedure for drawing up and submitting 3-NDFLs through a multifunctional center will take 10 minutes.

When can refuse to receive 3-NDFL

The MFC specialist is not entitled to refuse the provision of services without reasonable reasons, otherwise you are entitled. The main reasons for refusal: