Go to the accounting Department of your company and take a certificate 2NDFL, which shows all income for the past year. If during this period you have changed several jobs, then you must visit all the organizations to commit all your earnings. If you consist on the account in the employment center or belong to the category of pensioners, proof of income, you do not need.
Collect all the documents of sale: the act of sale, the state certificate of ownership, a receipt of money transfer and the certificate on statement on the tax account. Take on the Declaration form or print it from the Internet. To pass the document both in written and in electronic form. You don't have to visit the tax office, there is a possibility to send a return mail, with a trusted person or telecommunications systems.
Having sold the apartment, which you have owned for more than 3 years, you are exempt from paying tax, regardless of the amount you received. If you've been an owner less than 3 years, then the tax rate is affected by the amount of the transaction. Sale for not more than 1 million rubles is not subject to taxation. For properties sold, you can get a property deduction in the amount of 1 million roubles and to reduce the amount of tax. Having the documents on the purchase of this apartment, you can reduce the amount of tax, because you will need to take into account only the difference between amount of buying and selling. To obtain a deduction you must write the application in any form, and hand it in together with the Declaration in FNS.
Even if you don't have to pay tax on the sale of the apartment, the Declaration must complete and pass before April 30 of the following year.
Tax deduction on the sale and purchase of housing is available unlimited number of times, but no more than once per year. Selling some real estate during this period, you can choose which one you want to reduce the amount of tax.