In April expires term of giving of the tax declaration
Less than two weeks remains before the termination of term of giving the declaration under the tax to incomes of physical persons. deklaratsionnaja campaign on April, 30th comes to an end. Without fail declarations on NDFL should submit: individual businessmen without formation of the legal person; the notaries who are engaged in private practice, and also the lawyers who have founded a lawyer office; the foreign citizens working in Russia on the basis of the patent; the persons who have received the income of physical persons and the organisations, not being tax agents, on labour and grazhdansko - to legal contracts (for example, at property tenancy); the citizens who have received the income of sale of property (apartment, a room, a summer residence, garage and etc.) Were in their property less than three years; won in a lottery, a tote or other games based on risk (transactions on Forex here concern); the Russians who have received incomes abroad (except for the Russian military men); successors or assignees of authors of products of a science, the literature and art who have obtained reward for these products.
to All who yet has not submitted the data, it is necessary to hurry, the legislation provides penalties for delay.
“ the Penalty for delay of giving of the declaration till 180 days under item 1 of item 119 NK the Russian Federation makes 5 % from the sum of the tax which are subject to payment, for each full or incomplete month of delay (that is since May, 2011) - Anton Sonichev, the lawyer of the legal company " has explained; the Tax specialist “. - Thus the penalty sum cannot be less than 100 roubles or more than 30 % from the tax sum. However at longer delay of the sanction above “.
As the expert has noted, happens that the sum of deductions completely coincides or exceeds the sum of incomes for a year. Thus if the tax bearer following the results of a year does not have tax sum to payment it yet does not release it from a duty of representation of the tax declaration on NDFL. The unique exception of this rule is a declaring at sale of property, which was in the property more than three years then to submit the declaration it is not necessary. But on sale of actions this exception does not extend.
it is possible to present the Declaration to tax inspection as on a paper (personally, through the representative by proxy or mail with the investment inventory), and in electronic form. “ For filling of the electronic declaration now it is possible to use the program placed on site FNS in section “ Software for physical persons “. But for declaration giving it is required to assure of the electronic form also it elektronno - the digital signature, and it involves necessity of the conclusion of the contract on data transmission with a specialised communications service provider. If such contract is not present, “ in the old manner “ will faster submit the declaration “ - Anton Sonichev has noted.