Calculate the amount of tax, depending on the conditions under which you received the prize. If you participated in the lottery, game or competition that has not been designated as an advertising campaign – the amount of tax will be 13% of the winnings. The same rate is levied on prizes received at the casino, games or contests, for participation in which you have to pay. And in that case, when the lottery, game or competition was held for the purpose of advertising, you have to pay 35% of their winnings to the state budget. It is important to know that the winnings, which amounts to less than 4 thousand roubles, are not taxed. Thus, if during the year the amount of all your prizes will be less than 4 thousand roubles, the tax amount will be zero, but this does not exempt you from filing the tax. And in that case, if the value of your prize exceeds this amount, pay the difference between that and 4 thousand rubles.
After you have participated in a game or lottery and become the winner, will receive from the organizer of the event document, which will confirm the value of the prize. In addition, it should contain information on the name of the organization conducting the event and it was. It is best if this document will be a certificate, drawn up according to form 2-NDFL.
Take in the tax office of your district form to fill in tax returns on income of individuals. Independently calculate the amount of tax on your winnings, given the conditions under which it was received. Then carefully fill in all required fields form form 3-NDFL. Attach to the Declaration a copy of the document confirming the value of the prize. Take the documents to the district tax office in person. Or you can send the Declaration by registered mail with a required list of enclosures. Once the Declaration is verified, you will send a payment order for the payment of tax. Pay it in the nearest savings Bank no later than three months from the date of receipt.