Individuals, registered as individual entrepreneurs and conducting entrepreneurial activities, must report to the tax authorities on their income. The declaration of income of individual entrepreneurs is submitted in the form 3-NDFL by entrepreneurs using the main taxation system to the IFTS at the place of their registration no later than April 30 of the next year (Article 227, Article 229 of the Tax Code of the Russian Federation). That is, for 2018, entrepreneurs must report no later than April 30, 2019.
When an entrepreneur terminates his activity, an income declaration in the form 3-NDFL for the current year is submitted to the Federal Tax Service Inspectorate within 5 days from the date of termination entrepreneurial activity(Clause 3, Article 229 of the Tax Code of the Russian Federation).
Where to get income tax return
You can download the income declaration form for individual entrepreneurs (form 3-NDFL) at the link.
In addition, an individual entrepreneur's income declaration can be filled out using the free program "Declaration 2018" posted on the website of the Federal tax service www.nalog.ru You can download the program for filling out the 3-NDFL declaration.
Declaration of income of individual entrepreneurs (sample)
Here is an example of filling out a tax return on income individual entrepreneur for 2018.
Example. Income of an individual entrepreneur Ivanov I.I. for 2018 amounted to 600,000 rubles. Since Ivanov I.I. cannot document the expenses incurred by him during 2018, then on the basis of sub. 1 st. 221 of the Tax Code of the Russian Federation, he has the right to apply a professional deduction in the amount of 20% of the income received - 120,000 rubles (600,000 rubles x 20%). The amount of personal income tax payable to the budget at the end of 2018 according to the tax return will be 62,400 rubles ((600,000 rubles - 120,000 rubles) x 13%).
When registering a person as an individual entrepreneur, you should be prepared for the fact that you will have to submit a lot of reporting documents. One of the most important actions of a businessman is filing a tax return. It is submitted once or several times a year, depending on the chosen taxation system.
There are several types of declarations. Some of them are not regulated at all. legislation, but, nevertheless, they are obligatory for filing (for example, “zero”). Consider how and where to submit them.
Identical moments and differences in filing a report for an individual entrepreneur or LLC
Ways to submit a declaration:
- personally;
- through a representative
- via the Internet;
- by mail.
Delivery of reporting documents tax office for individual entrepreneurs and limited liability companies does not differ much.
Two main differences:
Deadlines for filing tax returns:
- for individual entrepreneurs - until April 30;
- for LLC - until March 31.
List of documents required for filing a declaration:
- for an individual entrepreneur, you need a TIN, a certificate of registration and an extract from the USRIP;
- for LLC: TIN, PSRN, extract from the Unified State Register of Legal Entities or data of the head, activity codes, address and name of the organization.
If an entrepreneur or organization has chosen a general taxation system, then the individual entrepreneur pays personal income tax, and the LLC pays income tax.
The property tax can also be considered a difference between the forms of organization. An individual entrepreneur does not pay it, but for a company its payment is mandatory.
About the expected income of IP
This type tax report obligatory for individual entrepreneurs who carry out profit-making activities using the general taxation system. This type of report is called 4-NDFL. For newly registered entrepreneurs, its surrender is required.
Based the data transmitted in it, the state body calculates the amount of advance payments for paying taxes. It is subject to delivery within five days after the expiration of a month from the date of the first income received. Businessmen who have been working for more than a year submit this type of report along with their main declaration.
The form of the declaration is unified, consists of 1 sheet. It's easy to fill it out.
We note 3 important points when drawing up this declaration:
- the amount of expected income should be indicated minus future expenses;
- only the amount that is planned to be received from the entrepreneur's activities is subject to reflection;
- the income figure is written without kopecks, in full rubles.
For non-submission, there is no liability for those who have been working for a long time. Payments will be calculated based on data from previous years. But those who have just started their work can be fined in the amount of 200 rubles.
Zero
This type of report (popularly known as “zero”) is submitted by an individual entrepreneur in the event that if he did not carry out any activity for profit. Also, this declaration is submitted if the individual entrepreneur is registered before the official deadline for submitting information, and the business is not yet developed, that is, its balance tends to zero. Accordingly, he will not pay taxes, but he is obliged to report.
If you do not submit the declaration on time, then the entrepreneur will be brought to administrative or tax liability. More often than not, this is a penalty. Minimum amount fine - 1000 rubles. Moreover, if the reporting is not delayed for the first time, the amount of the fine can be doubled.
For individual entrepreneurs without employees, as well as for those who use UTII
Reporting to those who do not have employees in their company is much easier. Fund not required wages, you do not have to pay contributions to the Insurance Fund. Since 2014, it has ceased to be mandatory to submit a report on the average headcount. If the entrepreneur there are no employees, and he is on the simplified tax system, he will only need to submit a single tax declaration. The amount of the tax itself must be paid quarterly.
The declaration for individual entrepreneurs using UTII requires quarterly submission - no later than the 20th day of the month following the last month of the quarter. The first quarter of 2015 should be reported as early as new edition declarations.
Only 5 days are allotted for tax payment after the deadline for submitting information, that is, until January 25 (we close the previous year), April, July and October of each tax period. If this date falls on a weekend or holiday, then the first working day after the 25th is considered the last day. You can submit a declaration in the standard ways.
If the entrepreneur delays the submission of information for more than 10 days, the state body has the right to stop the movement of funds on his current account (“freeze”). The fine that will be imposed on the businessman, will be from 5% to 30% of the amount of unpaid tax, but not less than one thousand rubles. A percentage of the amount will be calculated for each full or incomplete month after the due date of the official payment.
Declaration for individual entrepreneurs using the simplified tax system
Individual entrepreneurs who have chosen the simplified taxation system for their business must submit a report by April 30 of each tax period (this is a calendar year). This type of declaration is called 3-NDFL, it is unified and consists of 6 sheets. It is served once a year. Its form is established by the legislator of the Russian Federation. You can submit it in one of the 4 ways described above. It has two types: "income" and "income minus expenses".
Declaration is being filled manually, or using a program provided by the Federal Tax Service. It is believed that this type of declaration is the easiest to complete. The report is submitted to the territorial body of the tax inspectorate in the same four ways as other types of declarations.
The penalty for failure to submit this type of report is calculated in the same manner as for the delay in the declaration when using the UTII system.
How to fill out a declaration on the simplified tax system: watch the video.
Document if the individual entrepreneur liquidates the company
The closure of the IP takes place in the same place as the registration - in the tax service. The type of declaration that must be submitted before the liquidation of the enterprise depends on the taxation system on which the individual entrepreneur was located. It is also necessary to submit a report for an incomplete tax period.
If the simplified tax system was used, then the declaration must be submitted no later than the 25th day of the month following the one in which the IP was closed (for example, if the IP stopped working on January 14, 2014, then the declaration must be submitted no later than February 25, 2014). You will also need to submit a notice of termination of activity along with the declaration. This document is additional reporting. The declaration can be submitted both before the closure of the IP, and after that.
If OSNO was used, then it is required to submit a declaration of form 3-NDFL within 5 working days after the termination of business activities.
If the entrepreneur used UTII system, then you need to submit information before the 20th day of the month following the month of termination of activity.
You need to submit a declaration to the tax office, which you contacted when registering as an individual entrepreneur. Reporting methods are described above.
If you do not file these declarations on time, you will be without fail fines from pension fund. And in maximum size . In 2014, the amount of the fine for the year would have been 138,627 rubles.
Russian legislation provides for the submission of declarations for all existing systems of taxation. The only exception is the patent system. For her, the report form has not been developed and its submission is not required.
The variety of types of declarations should not frighten individual entrepreneurs. Forming information and filling out forms is not such a hard job as it might seem at first glance. Hiring a third-party accountant seems appropriate only if there are employees. In this case, you will need to submit a lot more reports.
Reporting to the Federal Tax Service should be done in a timely manner. Above, we considered the deadline for submitting various declarations. It does not matter which legal form was chosen. The consequences of delaying the submission of reports can be very unpleasant for the entrepreneur and his business.
Once a year, simplistic people file a tax return. The reporting period depends on the status of the person: individual entrepreneurs declare their annual income by April 30, and legal entities must do this a month earlier - by March 31.
The title page and six sections - this is how the simplistic declaration looks like. The object of taxation is a key factor that determines the filling of the declaration.
With the “income” object, the declaration must include: the title page, sections 1.1, 2.1.1, 3. The third section is quite specific - it is only for those companies that received money or material values in the form of targeted funding, grants, donations. Companies and individual entrepreneurs who are charged with the obligation to pay the sales tax, in addition to the listed sections, fill out section 2.1.2.
Slightly different in its content is the declaration of the simplistic people, who consider the tax, reducing income by expenses. Their declaration includes: title page, sections 1.2, 2.2 and 3 (with earmarked funding).
The line-by-line procedure for filling out and the current form of the declaration are approved by Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 No. ММВ-7-3 / [email protected].
All ruble indicators must be indicated without kopecks. Empty cells of the declaration are crossed out. According to the instructions for filling out, dashes can be omitted if the declaration is printed on a printer.
Title page
The first sheet of the declaration will certainly not cause difficulties, because everything is standard in it - you need to indicate the basic data of the reporting organization (IP).
Sections 1.1 and 1.2
Section 1.1 is to be completed by payers with the "income" object, and section 1.2 - by simplified taxpayers with the "income minus expenses" object.
In these sections, the tax authorities should see advance tax payments. But the direct calculation of these amounts is made in sections 2.1.1, 2.1.2 or 2.2.
In lines 010, 030, 060, 090, the reporting person must mark the OKTMO code. At the same time, lines 030, 060 and 090 in most cases remain empty, and they need to be filled in only when changing the address of the company or place of residence of the individual entrepreneur. Maximum amount characters in OKTMO is 11. But most often this code is shorter. In the declaration, the first digit of the code is entered in the first cell of line 010, the remaining cells are crossed out. For example, a seven-digit OKTMO will look like this: 1234567———— (7 digits of the code and 4 dashes).
It is easy to determine the OKTMO code - just go to the website of the Federal Tax Service and enter your subject and municipality directly on the main page in special boxes. Almost instantly, the system will show your OKTMO.
In lines 020, 040, 070, you must indicate the amount of advance payments that are to be transferred to the budget.
If, at the end of six months or nine months, the advance payment exceeds the previously transferred amount, the difference must be reflected in lines 050 and 080.
The annual amount of tax payable is reflected in line 100, and in line 110 the amount of tax overpaid during the year is reflected.
Section 2.1.1
The section is filled in by payers working on the simplified tax system with the object "income".
Lines 110-113 should contain information on all income received in the reporting period. These data are recorded in the book of income and expenses, so information can be taken from there.
Advice. Be sure to show all income on your tax return. The Federal Tax Service checks the declared income against bank statements by making a request to the bank. If the annual income to the company's current account differs from the declared income, the inspector will issue a request for an explanation. If the payer cannot explain the reason for the discrepancy, he will have to charge additional tax and pay penalties.
Let's say IP Uspensky V.S. in 2019 earned:
- in the 1st quarter - 11,000 rubles. The businessman will take this income into account in line 110;
- in the 2nd quarter - 12,000 rubles, that is, for January - June, the total income is 23,000 (11,000 + 12,000). In line 111, the entrepreneur will show a total income of 23,000 rubles;
- in the 3rd quarter - 7,000 rubles, i.e. for 9 months, the income amounted to 30,000 (11,000 + 12,000 + 7,000). The total earnings from January 1 to September 30 will be taken into account by the IP on line 112;
- in the 4th quarter - 9,000 rubles, i.e. for the year IP Uspensky earned 39,000 (11,000 + 12,000 + 7,000 + 9,000). Annual earnings will be reflected in line 113.
On lines 120-123, the payer indicates the tax rate, in most cases it is 6% (Article 346.20 of the Tax Code of the Russian Federation). You can find your rate in regional legislation or make a corresponding request to the tax office.
On lines 130-133, payers note the amount of tax (advance), which is determined as the product of income (pp. 110-113) and the specified rate (st. 120-123).
Lines 140-143 indicate the amount of paid insurance premiums and sickness benefits. These amounts can be reduced general tax. If line 102 indicates the status "1", the tax can be reduced by no more than 50%. An individual entrepreneur who works alone without employees has the right to reduce tax on the entire amount of fixed payments.
Let's consider the calculation with an example. The income of Krepezh LLC for 2019 is 87,000 rubles. In the region where the company operates, the rate is 6%. Since the company has been on the market for the first year, only the director is on the staff. For him, during the year, 7,930 rubles were transferred to the contribution funds. Having calculated the annual tax on the simplified tax system, we see that the contributions are higher than the tax. This means that Krepezh LLC has the right to halve the tax (5,220 x 50%), i.e., by 2,610 rubles.
Section 2.1.1 the accountant of the company will fill out as follows:
- line 113 - 87,000;
- line 123 - 6.0;
- line 133 - 5,220 (87,000 x 6.0%);
- line 143 - 2610.
Section 2.1.2
Income is shown in lines 110-113.
The tax amount is recorded in lines 130-133.
salary contributions and hospital benefits are reflected in lines 140-143.
The sales tax paid is reflected in lines 150-153.
Lines 110-143 of section 2.1.2 are included in lines 110-143 of section 2.1.1.
Simplifiers with the “income” object can reduce the tax ( advance payment) for the entire amount of the paid sales tax, reflecting it in lines 160-163.
Section 2.2
If the tax on USN company counts from the difference between income and expenses, you need to fill out section 2.2.
On lines 210-213, you need to write down the total amount of income on an accrual basis. You can check yourself by adding up the debit turnovers on the bank account (debit account 51) and cash receipts (debit account 50).
Lines 220-223 contain cumulative cost data for the company.
Do not forget that not all expenses can affect the tax base. There are such expenses that it is unacceptable to take into account (Article 346.16 of the Tax Code of the Russian Federation).
If the payer has had losses over the past years, line 230 must be completed.
The resulting difference between income (lines 210-213) and expenses (220-223) is reflected in lines 240-243. It will be the tax base on which the tax is to be calculated. If expenses exceed income, the line is left blank. The loss of the current period must be fixed in lines 250-253.
The tax rate must be shown on lines 260-263.
Multiplying the base by the tax rate, we get the amount of tax. It should be shown in lines 270-273.
Also in this section, the minimum tax, which is equal to 1% of income, should be noted. It is not always paid, but only in cases where the calculated amount is more than the tax on the simplified tax system.
(Annual income on line 213 × 1%) > (Annual income - Annual expenses) × tax rate
The calculated minimum wage must be reflected in line 280.
Consider the calculation on an example. Income of Krepezh LLC for 2019 is 87,000 rubles, and expenses taken into account are 54,000 rubles. In the region where the company operates, the rate is 15%.
Section 2.2 must be completed as follows:
- line 213 - 87,000;
- line 223 - 54,000;
- line 223 - 33,000 (87,000 - 54,000);
- line 273 - 4,950 (33,000 x 15%);
- line 280 - 870 (87,000 x 1%).
Comparing the minimum tax and the tax on the simplified tax system, we see that the annual tax is much higher than the minimum. This means that according to the results of the year, Krepezh LLC must transfer 4,950 rubles to the budget, minus the advances paid earlier.
Also in this section, in the annual declaration, you need to show the earned funds and expenses incurred for every reporting period on the relevant lines.
Section 3
The third section in practice is filled by few payers. You will have to notify the tax inspectorate about targeted funds if the organization received a grant, donation, charitable contribution, etc.
In column 1, three-digit codes for the type of income are indicated, the values of which are listed in the order in which the declaration was filled out.
In columns 2 and 5, you must indicate the date the money was credited to the bank account or the cashier of the reporting organization, or the date the property (works, services) was received, as well as the timing of the use of targeted funds for the established needs.
Columns 3 and 6 should show the amount of last year's funds that have not expired, as well as the amount of unspent funds without a specific period of use.
Information on funds spent for their intended purpose and in a timely manner, as well as funds used for other purposes and in violation of the deadline, must be shown in columns 4 and 7.
Before making a declaration, make sure that its form is up-to-date. To avoid penalties, do not miss reporting deadlines. Also, do not neglect advance payments, because this is the responsibility of every simplistic.
Kontur.Accounting is a convenient online service for organizations and individual entrepreneurs on the simplified tax system, UTII and USN + UTII. Here you can automatically generate a tax return and send it to the tax office online.
Starting to engage in entrepreneurial activity, you register as an individual entrepreneur or LLC and involuntarily think that you will have to not only pay tax, but also fill out all sorts of papers, and most importantly, a declaration! And how to do this if you don’t even have an idea what its form looks like? In fact, there are no particular difficulties here.
Let's take a look at everything in order: what kind of form is needed, how to fill it out and what numbers to write in it when using USN-Income. First, consider the income option, and at the end there are explanations for those who rent null declaration. So, how to fill out a simplified tax return (income): step by step instructions.
Step 1: check the form for relevance
This must always be done. Some changes appear in the legislation all the time, you could simply miss the information that the form of the declaration has changed, forget about it and the like. We always check the relevance of the form!
The current form of the declaration is approved by Order of the Federal Tax Service No. ММВ-7-3 / [email protected] from 26.02.16
You can download the form itself in any information and legal system, for example, "Consultant-Plus" or on our website at the link:. Each declaration is accompanied by a detailed order of filling, it must be read! Finding it in the legal database is also not difficult.
Step 2: Dealing with Sheets
You can download a version of the completed declaration at THIS link. Everything is filled with abstract figures for example!
So you got a declaration form for the simplified tax system, what to do next with it? In theory, you have eight sheets in front of you: the title page, sections - 1.1, 1.2, 2.1.1, 2.1.2, plus section 3. You do not need to fill out everything. When simplified with an object, income must be submitted to the tax office on the title page, sections 1.1, 2.1.1 and 2.1.2. Section 3 is completed as needed only if you received earmarked funding (property, works or services).
As a result, all unnecessary sheets are put aside and we don’t remember about them anymore. In the most general case, you will have six sheets left, so we will fill them in (title book and three sections).
Step 3: What to write on the cover page
Let's look at each field in turn.
In the article I will talk about what you need to put dashes in empty cells (in theory, this is the case), BUT this is not required everywhere. For some reason, each tax office speaks differently, someone asks, and someone says that you just need to leave the fields blank.
First, we enter information about the TIN and KPP (at the very top of the page). You can take them from the certificate of registration with the tax authorities. In the remaining empty cells we put dashes. TIN and KPP are present on all sheets of the form, so we immediately fill them in the appropriate fields on other pages. The page number is written in the format "001", "002", "003".
"0 - -" when the declaration is primary;
The field with the tax period code is filled in according to the provisions prescribed in the Filling Procedure. In the declaration for the year we put "34". Next, indicate the reporting year (for which we draw up a declaration). In the following cells we put the code of your inspection, for example "5126". For the field "at the location (accounting)" you need to look into the Procedure for filling out the declaration, and specifically in the third appendix to it. When submitting a declaration at the location of the LLC, we put "210", at the place of residence of the individual entrepreneur - "120".
Further, in the large field “Taxpayer”, for the organization we write its name as in the constituent documents (usually it looks like “Limited Liability Company “Solnyshko”), for individual entrepreneurs, we write the full name as in the passport.
Attention! The words are separated by spaces (empty cells), the remaining cells on the incompletely used line and the empty lines below are filled with dashes. Do not forget that in general, dashes must be put in all remaining empty cells.
Specify the code of your activity according to OKVED.
We fill out information on the form of reorganization and TIN / KPP if necessary, otherwise we simply put dashes.
Then we write down the contact phone number, the number of pages on which the declaration is filled out, and the number of sheets in the application (if there are none, dashes).
Now let's move on to the verification part. What should I write here "1" or "2"? And how to fill in the following columns? Everything depends on the situation.
When the information is confirmed by the taxpayer himself, then “1” is put. If you are an LLC, then the full name of the head is indicated on the lines, then his signature should be, the date is affixed. If you are an individual entrepreneur, then you no longer need to write your full name (all this is above, so there will be dashes), we put only the signature and date.
When you do not confirm the information yourself, but submit the declaration through a representative, then “2” is put. If your representative is an individual, then his full name is written, his signature and date are put. If the representative is a legal entity, then the full name of the individual authorized by the power of attorney is written. This person puts his signature (do not forget about the date). Then the name of the legal entity must be written, and the signature is certified by the seal of this organization.
The next field should contain a document confirming the authority of the representative (this can be a regular power of attorney, order, etc.). These documents will form an annex to the declaration.
We do not touch the section intended for the tax employee, all the cells there remain empty.
Here is an example of a completed cover page, but it’s better to download the full form from the link above:
Step 4: fill out sections 2.1.1 and 2.1.2
Why are we skipping section 1.1? It is necessary to put down the values of the tax payable in it, and for this you first need to fill in the information in sections 2.1.1 and 2.1.2.
In the previous declaration form for the USN-Income, there was one section 2.1, now it has been divided into two parts. What are these changes? The fact is that in 2015 they introduced a trading fee - someone already pays it, someone else does not. It was introduced, of course, not for all types of activities, but only for those related to trade. According to the legislation, the amounts of the paid sales tax can be accepted as a deduction from the tax. It is logical that all these calculations must now be shown in the declaration. How to do it? Let's start in order.
First, fill out section 2.1.1 - it is filled in by all payers of the USN-Income. Whether you pay a trading fee or not, it doesn't matter. In principle, the order of filling it out corresponds to how section 2.1 was filled out in the old form.
So let's go line by line:
102 - put "1" if there are employees, "2" - if you are an individual entrepreneur and work alone;
110-113 - put the amount of income received. Please note: they are indicated in rubles and on an accrual basis!
120-123 - set the tax rate used. According to the latest changes, regions can reduce the rate for the USN-Income, and individual taxpayers can generally use a zero rate. In this regard, instead of one field with a rate of 6%, 4 fields appeared in the old form, where you yourself need to put down the tax rate.
130-133 - we set the amount of tax (also on an accrual basis!). We simply multiply the income from the previous lines 110-113 by the rates from lines 120-123;
140-143 - we set the amount of contributions for the periods for which we reduce the tax (also on an accrual basis).
Important! For all the listed lines, there is a hint formula for the calculation next to it.
Example: you are an individual entrepreneur - there are no employees, income by quarters turned out to be 150, 170, 170, 150 thousand rubles.
Moreover, income was received (in equal proportion) from two types of activities,one of which was subject to sales tax.Contributions "for yourself" you paid in2018 year quarterly - 3 quarters in equal shares8 096 rubles and in the 4th quarter -8 097 rubles (total32 385 rubles).We will fully deduct them from the accrued tax, distributing them in equal parts between two types of activity (clause 3.1 of article 346.21 of the Tax Code). In the event that an individual entrepreneur is an employer, then it will be possible to reduce the accrued tax by no more than 50%.The additional contribution from exceeding 300 thousand rubles was transferred already in2019 year.
In case in2018 yearthe sales tax has been fully paid, then the accrued tax will also be reduced by its amount. The main thing you need to comply with the condition:
- The sum of lines 140 and 160 is less than or equal to line 130;
- The sum of lines 141 and 161 is less than or equal to line 131;
- The sum of lines 142 and 162 is less than or equal to line 132;
- The sum of lines 143 and 163 is less than or equal to line 133.
Thus, if the paid trading fee cannot be fully offset, then we put only a part of it for reduction.
| Line code | Meaning | |
| 110 | 150 000 | |
| 111 | 320 000 | |
| 112 | 490 000 | |
| 113 | 640 000 | |
| Tax rate, % | ||
| 120 | 6,0 | |
| 121 | 6,0 | |
| 122 | 6,0 | |
| 123 | 6,0 | |
| 130 | 9 000 | |
| 131 | 19 200 | |
| 132 | 29 400 | |
| 133 | 38 400 | |
| 140 | 8 096 | |
| 141 | 16 192 | |
| 142 | 24 288 | |
| 143 | 32 385 | |
Lines 140-143 cannot exceed their respective lines 130-133. If the amount of contributions to be deducted is more than the tax, then we indicate the amount equal to the tax.
Filling example:
On this section 2.1.1 is completed. What to do next? If you are not a sales tax payer, then you do not need to fill out section 2.1.2, you can safely proceed to section 1.1. If you are a sales tax payer, you will also need to complete section 2.1.2.
Step 5: fill out section 2.1.2
As I said, this section should be filled out only by those who are recognized as payers of the sales tax. What should be reflected here? As always, we go along the lines:
110-113 - we set the cumulative total of the amount of income related to the activity in respect of which the sales tax is paid;
130-133 - we calculate the tax amounts based on the lines 110-113 completed above and the tax rate specified in section 2.1.1 .;
140-143 - we set the amount of contributions accepted for deduction. Do not forget that they are also shown only in the amount that relates to the activity from which the sales tax is paid.
Very important! When completing section 2.1.2, it is very important to understand that the indicators of lines 110-143 are included in lines 110-143 of section 2.1.1. It means that:
- If you are engaged only in trading, and pay a trading fee from all your activities, then lines 110-143 of section 2.1.2 will be equal to lines 110-143 of section 2.1.2.
- If trading is only part of your activity, you also receive income from other activities that are not subject to trading tax, then lines 110-143 of section 2.1.2 will always be less than lines 110-143 of section 2.1.1 (since section 2.1.1 will include indicators in section 2.1.2).
150-153 - set the amount of the actually paid trading fee;
160-163 - we calculate the amount of the sales tax, which we can deduct from the tax.
So, in our example, trading brings you exactly half of the income. Paid insurance premiums we distribute between two activities.
The quarterly amount of paid sales tax is 1500 rubles. How to complete section 2.1.2?
| Line code | Meaning |
| Cumulative income amounted to: | |
| 110 | 75 000 |
| 111 | 160 000 |
| 112 | 245 000 |
| 113 | 320 000 |
| The amount of tax (advance payment) is equal to: | |
| 130 | 4 500 |
| 131 | 9 600 |
| 132 | 14 700 |
| 133 | 19 200 |
| The amount of insurance premiums to be deducted: | |
| 140 | 4 048 |
| 141 | 8 096 |
| 142 | 12 144 |
| 143 | 16 193 |
| Amount of actually paid trading fee: | |
| 150 | 1 500 |
| 151 | 3 000 |
| 152 | 4 500 |
| 153 | 6 000 |
| The amount of the paid sales tax, accepted for deduction: | |
| 160 | 452 |
| 161 | 1 504 |
| 162 | 2 556 |
| 163 | 3 007 |
Contributions accepted for deduction are considered similarly to section 2.1.1.
Now we count lines 160-163. For them in the declaration there is a hint on how to calculate them.
On this section 2.1.2 is completed and we can return to section 1.1.
Step 6: Back to Section 1.1
How to fill here line by line:
010 - set the OKTMO code;
030, 060, 090 - fill in if the location changed during the year (for individual entrepreneurs - residence), if such events did not occur - there will be dashes;
Now we calculate the tax amounts (according to our example):
020 = 130 – 140 - 160 = 9 000 – 8 096 – 452 = 452
040 = 131 – 141 – 161 - 020 = 19 200 – 16 192 – 1 504 – 452 = 1 052
If the result is negative, then we put it in 050, and dashes for 040 (there was an overpayment of tax).
070 = 132 – 142 – 162 – (020 + 040) = 29 400 – 24 288 – 2 556 – (452 + 1052) = 1 052
100 = 133 – 143 – 163 – (020 + 040 + 070) = 38 400 – 32 385 – 3 007 – (452 + 1 052 + 1 052) = 452
I remind you! In the cells we enter only numbers, the remaining cells and completely empty fields - cross out.
Filling example:
Step 7: What to do with Section 3
If you have not received any funds in the form of earmarked funding, you do not need this sheet. If received, we put the receipt code (available in the annexes to the Filling Procedure), the date of receipt and the period in which you needed to use the funds, as well as their cost (total, the period of which has not expired, the used / unused amount).
Fill in the information for each entry. All other cells should have a dash. Do not forget to put the total amount below.
Filling example:
Step 8: submit a declaration
On the completed pages, where necessary, we put signatures and dates, we check everything, now the document can be handed over. Deadlines: March 31 - for legal entities, April 30 - for individual entrepreneurs. You can submit the declaration either personally (or through a representative), or by mail or electronically.
What to do when the declaration must be null
It will be zero if you did not conduct activities. This means that you enter all the information on the title page (as described above), and on the remaining sheets - TIN / KPP, taxpayer signs, OKTMO code. You don't have any more information. Accordingly, all other cells (where the amounts of income, taxes, contributions should be) are filled with dashes.
Conclusion
In principle, everything is described in detail in the article, but if you still have questions, then ask them in the comments, I will be happy to answer. I wish you always timely submission of reports and success in business. I also want to say that if you don’t want to fill everything out with your hands, then there are specialized services that do most of the work for you. We wrote about one such service.
Citizens registered in accordance with the established procedure as individual entrepreneurs (IE) who are on the general taxation system (OSNO) annually report on all income they received during the year by filing an income declaration of the individual entrepreneur in the prescribed form. In the current, 201 9 year, such a declaration is submitted to the tax service for the past 201 8 year, according to the form 3-NDFL, establishedOrder of the Federal Tax Service of Russia dated October 03, 2018 No. ММВ-7-11/569.
Who files income tax returns?
This obligation is imputed by Art. 227.5 tax code(TC RF) not only IP on OSNO. But with regard to entrepreneurs working on a common system, this rule applies without exception and applies to everyone who applies this tax system, regardless of whether commercial activity was carried out in the reporting (tax) year, and whether there were incomes. Such an obligation is connected, first of all, with the fact that entrepreneurs on OSNO pay personal income tax, provided for in Art. 227.1 of the Tax Code of the Russian Federation, the basis for which is precisely the income received from entrepreneurial activity for a certain period. In addition, paragraph 2 of the above article imposes an obligation to calculate and pay personal income tax for lawyers, notaries and other persons in private practice, and accordingly, they must also submit a declaration.
As for individual entrepreneurs who are on the simplified taxation system (STS), in accordance with Art. 346.11.3 of the Code, they have no obligation to pay personal income tax, which means tax reporting should not be handed over to him. The same applies to entrepreneurs located on:
- single tax on imputed income (UTII), according to Art. 346.26.4;
- patent system of taxation (PSN), according to Art. 346.43.10.1;
- as well as on the single agricultural tax (ESKhN), in accordance with Article 346.1.3.
It should be noted that there are exceptions for entrepreneurs on the simplified tax system that oblige them to submit a declaration of income, including those received as an individual entrepreneur, if such income is mentioned in article 346.11.3. This article is about income received in connection with winning the lottery or another game, income from dividends, as well as from deposits in banking institutions and others, which are listed in Article 224.2-224.5 of the Tax Code of the Russian Federation.
Regarding the situation with the obligation to declare 3-NDFL for an entrepreneur located on different systems taxation, it is important to note the following. If such an individual entrepreneur receives income only from activities that are taxed single tax, then it is not necessary to file income tax returns. This position is confirmed by several letters from the Ministry of Finance, for example, dated December 22, 2009 N 03-11-09 / 441, as well as dated January 17, 2011 N 03-02-07 / 1-8 and others.
The obligation to submit an income declaration has also been established for individuals if they have received income provided for by Article 208 of the Tax Code of the Russian Federation, even if this person is an individual entrepreneur, and regardless of his tax regime. The list of income from which personal income tax is paid, as well as a declaration is submitted, is quite large - for example, income from renting out your own real estate, receiving a gift, insurance payment, and others.
Expert opinion
Maria Bogdanova
There are several types of tax return for individual entrepreneurs:
- full - involves taking into account all the income that the entrepreneur received in the course of doing business. Displays the calculation of all types of taxes imputed by IP;
- refined - designed to correct the data recorded in the declaration of the full form. It may be requested by the fiscal authorities in case of inaccuracies. The entrepreneur can also initiate the filing if he himself discovered erroneous information;
- zero - suspension of activities is not a reason for termination of reporting;
- final - a declaration of income of an individual entrepreneur of this type is submitted upon termination of activity, regardless of the filing deadlines regulated for a particular form of taxation. Required when submitting an application for termination of activity.
How to file an income tax return?
The deadline for filing this declaration is the same for all categories of payers and is set until April 30 of the year following the previous tax period. Individuals file a declaration, as a rule, in tax authority at the place of residence, and individual entrepreneurs - at the place of record keeping.
You can fill out the declaration manually by simply printing it out and reading the instructions in advance, or you can use a special service from the website of the Federal Tax Service of the Russian Federation, located here - http://www.nalog.ru/rn77/program/fiz/decl/. After downloading and installing a special program on your computer, it allows you to generate a declaration of the required form, as well as check the completed declaration template for errors. Thus, it is possible to file a declaration electronically, or fill in manually. If the second option is chosen, then you should write all the data according to the instructions, while filling out the document clearly and legibly. In those fields in which there are no indicators to be entered, you just need to put dashes.
Expert opinion
Maria Bogdanova
More than 6 years experience. Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology
Also on the website of the Federal Tax Service, you can fill out an individual entrepreneur income tax return online through Personal Area individual entrepreneur. In order to gain access to the personal account of the IP and use the service, preliminary registration is required.
In addition to a personal visit, as well as sending via the Internet, the declaration can be sent by post by sending a valuable letter with a return receipt, preferably with a description of the attachment - in order to avoid nit-picking from the fiscal authorities in the future.
How to file a tax return?
The deduction is a reduction in the amount of tax levied on income in cases in which the personal income tax payer incurred certain expenses. Which tax deductions can be applied, provided for by Articles 220-221 of the Tax Code of the Russian Federation, among which there are property, social and others. The general rate for personal income tax is 13%, and therefore it is on income that was taxed at a rate of 13% that tax deductions are applied. The payer of personal income tax, by submitting the relevant documents, can return part of his money spent on education, the purchase of an apartment, charitable donations, treatment and other expenses, subject to all the following conditions:
- the taxpayer or his legal representative applies for the deduction;
- the deduction is issued for the tax that was levied on official income;
- the deduction is issued for the tax, which was levied at a rate of 13%;
- there are documents that prove the existence of the right to deduction.
To make a deduction, you need to submit a 3-NDFL declaration to the tax authority by filling out the sheets that contain the calculation for the deduction (D1, D2, E1, E2, F - depending on the type of deduction) with the obligatory attachment of documents that give grounds for the deduction - For example, a contract for the purchase of an apartment.
As mentioned above, tax deductions can only be applied to income that was taxed at the rate of 13%. Accordingly, for example, an individual entrepreneur on UTII or an individual entrepreneur on the simplified tax system with a rate of 6% cannot qualify for a deduction. The way out in such a situation may be to make a deduction for the other spouse, if personal income tax was withheld from her or his salary. This position is confirmed by the Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance dated May 22, 2007 N 03-11-05 / 111, which states that for entrepreneurs whose income was not subject to a 13% personal income tax rate, deductions are not applied. An exception may be those entrepreneurs who received income from other types of activities, if they were taxed at the specified rate. As for the IP on the OSNO, having income that was taxed at a rate of 13%, he also has the right to deductions.