You will need
  • - Declaration form form 3 personal income tax in paper or electronic form or a special computer program;
  • - all documents confirming the receipt of personal income tax taxable income for the calendar year and the tax on it;
  • - computer and printer (not always);
  • - fountain pen;
  • calculator (not always).
Collect all the documents proving your income over the past year and the fact that the payment of tax: help 2 personal income tax from all tax agents, various contracts of sale, Bank documents (for example, on the receipt of income from abroad into your account or on the transfer to it of the amount specified in the contract of sale), receipts for self-pay tax on income received from a tax agent, etc.
The Declaration form can be downloaded from the Internet or take it the paper version at any tax office. It can be filled in on a computer or typewriter (however, the latter is in practice rarely happens) or by hand. When completing by hand, use only a pen with black or blue color.
The easier option is to use a special computer program, for example, the latest version of "Declaration", which can be downloaded for free on the website gnivts FNS of Russia. Its convenience in that you only need to enter data in the relevant to your scenario, the fields, the rest of the program will make.
Enter in the appropriate fields of the cover sheet with your personal data. Irrelevant fields (e.g., address of registration at the place of residence, if you declare the income by place of residence) do not fill. Surname, name, patronymic and INN quote at the top of each page of the Declaration, and at the bottom of each put your signature down.
Filling sections on the total amount of income taxed at a particular rate (p. 4-7 of the Declaration) set aside before complete the relevant sheets, which are intended to reflect income from specific sources (e.g., sheet And all revenues collected in Russia).
Radel on income appear in accordance with reference 2 personal income tax and other supporting documents. In the column for name of source of income to indicate the name of the legal entity or full name of physical. The amount of income and the accrued and paid taxes to make declarations on the basis of available documents.
If a particular section of the Declaration for your case are out of date, for example, the income taxable at 30% and 35% if you have none, just leave it blank. The tax rates for each specific case, you can check with the Tax code of the Russian Federation.
If you are an individual entrepreneur applying the simplified system of taxation, to reflect the income of it the Declaration is not necessary: in the form of 3 personal income tax only make the income taxable personal income tax.
The leaves on the tax deduction, including property, please complete this form if you are entitled to a corresponding deduction. The same applies to the return of amounts to be refunded from the budget, etc.
After filling in the Declaration, print it out, if filled out electronically, and sign each page. The document is ready to be sent by post or delivered to tax office.