What is the Declaration 3-NDFL


As the name implies, the Declaration form 3-NDFL - the official document by which individuals declare their own income taxes in that case, if for some reason tax was not deducted and paid by the employer.
The Declaration is a document of strict accountability and must be provided annually to the appropriate tax office.

In some cases, a Declaration of 3-NDFL



The reason for the separate calculation of the tax base and the subsequent filing form to the IRS include the sale of the property (less than three years, registered property or vehicle, the receipt of dividends, receipt of income from abroad, lottery winnings and other occasions.


The above form must be completed if the individual has the right to receive various social tax deductions. These include: costs of education/treatment/purchase of real estate, losses on securities transactions, the recalculation of tax base from 30% to 13%. To submit the Declaration 3-NDFL it is necessary in the new year in the past. The Declaration under the form 3-NDFL serves tax residents of the Russian Federation, citizenship of the taxpayer is irrelevant.

How to obtain the Declaration form 3-NDFL



Is, first, to understand what 3-personal income tax - not a reference, namely a Declaration. This form of Declaration can be obtained only one way to fill it yourself. This is a document signed by the taxpayer, therefore, for the submitted form information an individual guarantees its authenticity and fully responsible for it. You need to download a free special program from the website of the Federal tax service for the past year and set yourself on the computer.

Filled in Declaration 3-NDFL on the basis of 2-NDFL or other documents, which reflected the proceeds. In case you have problems with filling, please contact the contact centre of the tax service and get free expert advice on the problem.

To submit a relevant document must at his residence, and for foreign citizens (Russian tax residents) in a particular tax authority (as of April 2014, the tax Inspectorate No. 47 for Moscow). Foreign citizens officially working in the Russian Federation, when applying to provide a copy of registration.