• How to make a declaration?

    Taxes - obligatory payments to the income of the local or state budget, which are paid for the reporting period, both by individuals and legal entities. The main problem with paying taxes is that many citizens do not even understand that they need to know how to draw up a declaration, and they don’t know in which cases it is necessary to file a tax return. Legal entities often have questions regarding the preparation of a VAT tax return if they are not payers of the single tax. Many go out of this situation, using the help of third-party organizations, including audit companies. However, this solution to the problem does not suit individuals who, for example, rent an apartment for rent, because their profit is relatively small over the year.

    Declaration 3 NDFL

    It is necessary to draw up a declaration of 3 PITs in accordance with Ch. 23 of the Tax Code of the Russian Federation, as well as guided by the Order of the Ministry of Finance of the Russian Federation, approved on November 25, 2010. According to the latest regulatory documentA new form of tax return for individuals has been approved - be sure to take this moment into account before making a tax return, since the provision of an outdated form is fraught with negative consequences - penalties. It is necessary to submit a declaration for the reporting year by April 30 of the following year, that is, for 2012, the tax declaration is filed on April 30, 2013, but no later than this date. Deadlines for filing a declaration for tax deductions are not set, that is, it can be submitted to the local office of the Tax Inspectorate at any time.

    Personal income tax is calculated as a percentage of the total income of the taxpayer. It must be remembered that the tax base does not include tax deductions and amounts exempted from taxation. The declaration must include all income, and those that were received in kind (gifts). Intellectual activity fees, income from the rental of real estate, from the sale of movable and immovable property, including land, winnings and various bonuses, wages - all these are components of total income. In Russia, the personal income tax rate is 13%.However, there are specific types of income subject to other interest rates.

    Before you make a declaration of 3 PIT, please note that your salary is taxed, and you are already issued in a pure form. Calculation of the tax and its transfer is carried out by the tax agent, that is, your employer, therefore you should not include wages in your return, as well as bonuses received at the main place of work. If you, besides salary and other incomes at the main place of work for the reporting period, did not have any income, then in principle, you do not need to file a personal income tax declaration 3.

    Circle of individuals submitting the declaration:

    • Persons who received a certain income from enterprises that are not tax agents.
    • Individuals who have sold their own property in their use for at least 3 years.
    • Individuals who received income from tax agents for a year, but at the same time, the latter did not withhold tax from these incomes.
    • Persons who received winnings, including from slot machines.
    • Persons who received income as heirs of authors of various works and inventions.
    • Persons who received in the form of a gift a real estate or a vehicle, all kinds of promotions and shares, shares from persons who are not individual entrepreneurs and close relatives, but are natural persons.
    • Persons who were paid income from sources abroad.

    The income declaration is filed by individual entrepreneurs, notaries, lawyers and other individuals who are engaged in private practice.

    VAT return

    Before you make a VAT return, a specialist company or organization, a private entrepreneur and a person who is recognized as a VAT payer when moving goods through customs, must know when this tax on goods and services is to be counted. VAT is the most difficult tax, so there are more than enough questions on it. Article 149 of the Tax Code of the Russian Federation contains a complete list of transactions that are not subject to VAT. When calculating VAT, it is important to know the moment when the tax base is determined - it comes when the company ships goods and provides services. If the company receives an advance payment for goods or services that have not yet been shipped, then the moment to determine the tax base is to receive money from the client.

    It is important to know not only how to correctly draw up a declaration, but also when it is necessary to pass it. Thus, VAT tax returns are filed quarterly, until the 20th day of the month that follows the reporting period. The form that is filled in for the submission of reports on VAT was developed by the Ministry of Finance of the Russian Federation, however, as a book of sales and a book of purchases. These books must be kept by the taxpayer. Article 164 of the Tax Code of the Russian Federation establishes rates on VAT - the basic rate is 18%.


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