General rules for filing a tax return for individual entrepreneurs in 2020

Description of the document and its purpose

Taxpayers declare receipt of income in the form prescribed by law, taking into account discounts and benefits applied during a certain reporting period. In accordance with the rate, citizens of the Russian Federation pay taxes: both organizations (commercial, charitable or budgetary) and individual entrepreneurs. As well as enterprises that conduct certain activities on the territory of the Russian Federation, be it educational, religious, etc. If the income is zero, the enterprise is exempt from submitting reports.

Who is the declarant and when?

A written application from the taxpayer based on the annual results is filled out by citizens:

• those who calculate and pay income tax individually (individual entrepreneurs on the general taxation system, lawyers, etc.);
• residents of Russia who received income abroad;
• having taxable cash turnover (from the sale of vehicles, housing, winning the lottery, etc.).

To receive a deduction, that is, a partial refund of the tax amount paid (when buying a home, treatment, etc.). Declaration for this purpose is not a mandatory procedure.

Submission frequency

Preparing tax returns is a regular activity. The taxpayer prepares a report with a frequency of 1 year .

Some forms (for example, for corporate income tax) are also filled out regarding reporting periods. VAT return type summaries are generated quarterly. The tax return is submitted in the reporting period following the receipt of income or the implementation of activities.

The essence of a tax return

The accounting department of an enterprise maintains tax records based on primary documents.

All available data is summarized and grouped according to the Tax Code of the Russian Federation.

The information received is entered into the declaration form and submitted to the tax authority..

The purpose of these actions is to generate a document that will become the basis for determining income tax.

Role in reporting

Summary indicators of the organization's activities are necessary for general accounting. They are used to generate government taxes. Timely payments help form the state's financial resources.

Their information helps to control and distribute funding between social groups, in support of economic processes, benefits, etc.

Why do you need a Russian tax return? Based on the foregoing, it becomes clear that a tax return is a document that helps to carry out certain control and accounting of income of both individuals and enterprises and organizations.

Now we know what a tax return is and who prepares it, let's move on to filing and filling it out.

Types of documents and their features

There are the following types of tax returns:

• For a separate type of activity.
• For value added tax.
• For income tax.
• Personal income tax.
• Tax on transport, land and property.
• For excise taxes.
• For the extraction of minerals and for the unified agricultural tax.
• On imputed income (UTII).

Regardless of the type of tax return, it must be filed within a certain period established by the Tax Code.

The frequency of filing a return for each tax is individual. For excise taxes, for example, it is provided until the 25th day of the month following the tax period, in this case - monthly.

The Tax Code of the Russian Federation provides for certain rules that must be followed when filling out tax reports.

Any declaration has almost the same structure and filling procedure.

Tax return preparation

Depending on the type of fiscal obligation, a unified form and the procedure for filling it out are determined. Tax authorities have determined that there are several ways to submit reports. For example, by personally submitting the ND to the territorial office of the Federal Tax Service, sending a report by mail (registered mail), sending an electronic form via secure communication channels, using an electronic digital signature, or by generating information in the taxpayer’s personal account on the official website of the inspectorate.

Filling out reports is a rather complex process that requires perseverance and minimal knowledge. Our step-by-step instructions and current examples discussed in special articles will help you understand how to fill out reporting documentation. By clicking on the link, you will find a valid form, as well as an example and sample of filling.

How to prepare a tax return, step-by-step instructions on types of taxes:

It is important to note that each report form has not only its own forms and rules for filling out, but also other features.

For example, the reporting period. For one BUT, it is enough to report once a year, that is, submit an annual tax return (for example, 3-NDFL). And for another you will have to report quarterly or even monthly (VAT, profit, excise taxes).

Composition of the document and submission form

The declaration consists of several interconnected parts:

1) Title page (composition – several sections or pages).

2) Applications.

The composition of tax returns is elementary. The form according to which you are allowed to fill out the declaration yourself can be found on the Internet or taken from the tax office. This also applies to the 3-NDFL tax return in electronic form.

To independently fill out declarations for the required taxes, you need samples, which are located in the tax office building at a special stand. There are also examples of how and in what order they need to be completed. Filling out a tax return electronically occurs directly on the website or in a special program.

The following is very important: forms for filling out declarations are provided to the tax office absolutely free of charge, in any quantity.

Declaration according to OSNO - maximum reporting for individual entrepreneurs

If we compare tax regimes, then the general system has the maximum amount of reporting on declarations during the tax period.

The easiest to prepare (and the first to submit) is a forward-looking declaration in form 4-NDFL. According to it, the regulator issues advance payment requirements to individual entrepreneurs. These calculations are made by the entrepreneur independently and submitted to the Federal Tax Service by the fifth day after the month in which the businessman received his first income. This is a minimal form that takes up one page.

Brief instructions for filling out the required lines:

• at the top of the declaration - the TIN of the private entrepreneur - we put the number indicated in the individual entrepreneur’s certificate;
• line “adjustment number” - set “0- -” (zero and two dashes). If an updated declaration is submitted (if the amount of income changes by more than 50%), we put: “1—”, “2—”, etc.;
• “tax period” - reporting year;
• line “submitted to the tax authority (code)” - indicate the code of the Federal Tax Service where the individual entrepreneur is registered, you can check it using the link;
• “taxpayer category code” - individual entrepreneurs put “720” (persons engaged in private practice - “730”, lawyers - “740”, individual entrepreneurs - heads of peasant farms - “770”);
• “OKTMO code” - the code of the municipality at the place of registration of the individual entrepreneur, you can find out on the website of the Federal Tax Service of the Russian Federation or here;
• “Full name” - according to the individual entrepreneur’s passport;
• “contact phone number” - the number is indicated in the format “+7 (code)xxxxxxxx”;
• “amount of estimated income (RUB)” - the planned income of the individual entrepreneur (including expenses). We put the numbers in rubles without kopecks, align them to the right;
• “on page 1 with supporting documents or their copies attached” - the individual entrepreneur is not obliged to give these explanations, put three dashes;
• “I confirm the accuracy and completeness of the information specified in this declaration” - put “1” if it is submitted by an individual entrepreneur, and “2” if it is endorsed by his representative;
• “signature” - endorsed by the individual entrepreneur.

A few nuances that should be taken into account when filling out and submitting 4-NDFL:

• documents that confirm the individual entrepreneur’s plans for micro-business income are not needed (this is not the responsibility of the individual entrepreneur);
• a private entrepreneur is not responsible for his calculation of income in the 4-NDFL form;
• If you predict that your planned annual income will exceed (or decrease) by more than 50%, you need to submit a second (corrective) declaration to the Federal Tax Service, and the tax authorities will recalculate the advance payments. Full adjustments to advance payments (overpayment or debt) will be made according to the 3-NDFL declaration at the end of the reporting period.

Please know: individual entrepreneurs who have been operating under OSNO for more than the first reporting year do not have to submit a forward-looking declaration.

The main report of individual entrepreneurs on the results of the year is the 3-NDFL declaration - this is the main document on personal income tax. persons

Personal income tax payments must be received by the tax authority by April 30. If the reporting deadline falls on a weekend, the deadline is moved to the first working day of the next week. The 3-NDFL declaration contains data from the Book of Income, Expenses and Household Accounting. operations (KUDiR). Entrepreneurs at OSNO are required to maintain this document constantly, in the current mode.

Photo gallery: sample of filling out 3-NDFL

Title page of declaration 3-NDFL sample filling

Declaration 3-NDFL, page 2, sample filling

Third page 3-NDFL

Final page 3-NDFL

There are no strict requirements for the generation and submission of reports in forms 4-NDFL and 3-NDFL; they can be generated and submitted in any available way: on paper or electronically (detailed information on how to submit declarations to the Federal Tax Service can be found in a separate chapter below) .

Current forms for filling out personal income tax returns can be downloaded here.

There are two life situations that you should pay attention to when considering the issue of declaring personal income tax:

• closure of individual entrepreneurs;
• temporary business stop.

When an entrepreneur decides to end his activities as a private entrepreneur, he is obliged to:

• 5 days after the business stops, submit a 3-NDFL tax return on actual income for the reporting period;
• pay the tax within 15 calendar days from the date of submission of the declaration.

There are cases when an entrepreneur does not conduct business during the reporting tax period, does not receive income, and there is no cash flow in his current accounts. This fact does not exempt individual entrepreneurs from providing 3-NDFL (see Article No. 289 of the Tax Code of the Russian Federation). At the end of the reporting period, within the standard deadline for declaring personal income tax (before April 30), the entrepreneur is required to submit personal income tax reporting to the regulator. If the activity was not carried out for the entire period, the 3-NDFL declaration will be “zero”. This is the name for standard reporting, where a zero is entered in the column with the units of the physical indicator of income on which the tax is imposed.

Penalties for evading personal income tax reporting are very serious. And if an entrepreneur can face a maximum of 200 rubles for failure to submit a 4-NDFL form, then for 3-NDFL sanctions can reach astronomical proportions, in more detail at the end of the article.

Video: filling out a tax return according to form 3-NDFL

The third type of reporting that an individual entrepreneur must submit to OSNO is a VAT return.

Declaration of value added tax takes place every calendar quarter, until the 25th day of the next month.

Private entrepreneurs whose income for 3 months does not exceed 2 million rubles are entitled to an exemption from filing a VAT return and paying taxes.

You need to know: VAT calculations are submitted to the tax office only through electronic document management (EDF). A VAT return submitted on paper will not be accepted by the Federal Tax Service.

If the tax regulator finds errors that result in an underestimation of the tax amount, the entrepreneur receives a request to provide an updated declaration. This problem must be resolved within 5 working days - draw up an adjustment declaration or prove your case by providing additional supporting documents. If an error in the calculations of the VAT return did not underestimate the tax payment or exceeded the amount of the tax levy, the tax authorities will “turn a blind eye” to this, but explanations will need to be provided.

Video: extended VAT return

You need to know: in the case when an entrepreneur did not have transactions subject to VAT in the reporting tax period (for a quarter) (invoices were not issued to counterparties) and there was no cash flow on current accounts, the individual entrepreneur has the right to provide the Federal Tax Service with a Unified ( simplified) declaration.

The simplified zero declaration form can be downloaded on the non-profit website of the Consultant via the link. At the same time, if standard VAT reporting must be sent to the tax office only in electronic form, then a simplified VAT return can be submitted both via EDI and in paper form. The deadline for submitting a single VAT return is the 20th day after the end of the calendar quarter.

Another way out of the situation, if the individual entrepreneur does not intend to work with VAT, is to relieve oneself of reporting obligations for 1 year (exemption is not provided for a longer period). To do this, you need to submit 2 documents to the inspectorate before the 20th day of the month in which the individual entrepreneur wants to evade VAT:

• notice of VAT cancellation (the form can be downloaded from the link);
• an extract from the Individual Entrepreneur’s Income and Expense Accounting Book.

In this case, the simplified VAT declaration will need to be completed only once at the end of the reporting year.

Table: regulations for declaring activities under OSNO in 2018

Document submission options

There are different ways to complete tax returns, for example:

• manually filling out declaration forms on paper;
• use of various computer programs, in particular Excel or Word;
• using special programs on a PC, such as “1C Accounting” or those developed specifically for taxpayers from the federal tax system of Russia;
• submission of tax returns in electronic form (online).

If it is not possible to submit a tax return to the inspectorate itself via telecommunications or other communication channels, or it is not possible to send it via the Internet in your personal account, then the document is printed on paper. The taxpayer personally signs it and then delivers it directly to the tax office.

The main thing is not to forget the rules for printing the declaration. Only one page is allowed on 1 sheet. It is prohibited to print the declaration on both sides of the sheet.

This happens when it is necessary to clarify the data specified in the declaration. This can happen due to filling out errors in the document or due to the fault of tax accounting and their errors. When this happens, the entrepreneur must submit an updated tax return to the inspectorate.

Kinds

There are several types of tax returns. What kind of tax return does an individual entrepreneur submit?

The choice of a certain type of reporting document is directly dependent on two factors :

• type of business activity;
• applied taxation system.

Each tax system has its own reporting form and deadlines. The declaration can be submitted quarterly or at the end of the year.

For individual entrepreneurs using the simplified tax system, it is required to fill out a tax return paid in connection with the use of the simplified taxation system.

There are 3 types of reporting documents.

Full

A complete declaration is a reporting document that provides complete data on all income received from business activities.

There are taxes that are mandatory for everyone, and there are those that must be paid as a result of certain actions in the process of business activity. A reporting form is also filled out for them.

We will calculate how much it costs to open an individual entrepreneur on your own in the next publication. In this article we will tell you where to download statistics codes for LLC.

Here https://svoy-biznes.com/nachalo-deyatelnosti/planirovanie/kak-pravilno-sostavit-biznes-plan.html you will find a sample business plan and recommendations on how to draw it up.

Refined

An updated declaration is a reporting document that makes adjustments to the full declaration .

Issued:

• at the request of the tax authorities, if inaccuracies were found in the completed document. In this case, the tax authority will impose a fine on the entrepreneur.
• at the initiative of the entrepreneur, for clarification if the information in the full declaration turned out to be incorrect. Since legislation in our country often changes filling requirements, errors may occur as a result.

The “clarification” is submitted in the same way as the primary declaration, its main difference will be the stamp on the front side of the form .

There is also no strictly defined deadline within which the updated declaration must be submitted. But it is better to issue a cover letter for it, which will detail all the inaccuracies in the primary document .

In what cases should this type of declaration be submitted, watch the video:

Zero

Certain types of reporting are not provided for by law at all, but they must be properly completed and submitted to the tax authorities . We are talking about zero declaration here.

There are no instructions anywhere on the correct execution of such a document. But many entrepreneurs often use it.

A zero declaration is submitted when an individual entrepreneur did not work during the reporting period. Unfortunately, this option is not available for imputed tax payers.

Final

Upon complete cessation of its activities, the taxpayer is required to file a final return.

If this is not done, the tax authorities will not accept the application to close the individual entrepreneur.

Storing tax returns

An entrepreneur can store calculations and tax returns (or rather, copies with marks indicating their acceptance by the tax service) for five years after the end of the reporting period. Inspection bodies are set the same deadlines. This is done so that the taxpayer, if he loses his declaration, can always make a copy of it.

Sometimes there will be an urgent need to obtain a copy of a tax return for a particular tax, where there will be a mark from the federal tax service. For example, when a declaration was submitted electronically or a paper document was lost. It is possible that in order to conclude a specific contract with a counterparty, you will need to present a copy of the declaration for other government agencies or for the same tax office, but in a different region.

For example, for water taxes, copies of declarations are provided to the tax service in the place where the license to use water was obtained. It is necessary for the taxpayer to contact the local tax authority where the declaration was submitted and provide its paper version. The service employee will check the database to see if the appropriate reporting is available, after which he will be able to stamp this copy of the declaration.

How to serve

Each entrepreneur (IE) must submit a tax return for the past calendar year to the state tax office no later than the deadline - April 30. Reporting for a certain period (half-year, quarter) is submitted no later than the 20th day of the following day. month. Tax returns under the simplified system (simplified system) contain the following:

• individual tax number (TIN) of the individual entrepreneur;
• surname, first name, patronymic (full name);
• tax period;
• tax rate;
• OKATO and OKVED codes;
• budget classification code (KBK);
• amount of insurance premiums.

Declarations are submitted to the tax office in only one copy.

If there were no cash movements during the reporting period, then a simplified zero tax return is submitted, which must be filled out as follows:

• title page (title page);
• line numbering 001, 010, 020, 201;
• everything else is a dash.

Rented every quarter.

As for individuals. Tax returns are submitted by:

• When receiving income from the sale of property.
• Tax residents of the Russian Federation who have not resided in the country for more than 12 months or 183 days. The exception is military personnel who serve abroad in the Russian Federation and receive income there.
• Individuals who received various types of income over the past year and did not pay taxes for any reason.
• Individuals who received winnings from lotteries, casinos, slot machines, sweepstakes.
• Legal successors or heirs of scientific works, literary works, etc.
• Individuals who received a fee.
• When donating, a declaration must be filled out by persons who received income from other individuals in cash or by bank transfer. Do not submit a declaration when donated by close relatives.

In our country, the legislation provides for the provision of all types of tax returns with the possibility of correcting information or already corrected ones. Basically, amended declarations are submitted by the entrepreneur himself on his personal initiative. When inaccuracies are identified by the tax authorities, an updated form is provided upon request.

Who must file returns

The obligation to regularly disclose financial results was assigned to certain categories of individual entrepreneurs. Payers of the following regimes must provide the tax office with information about income received:

• OSNO;
• simplified tax system;
• UTII;
• Unified Agricultural Sciences.

Answering the question of who should submit data to the inspectorate, it is worth highlighting businessmen with a patent and self-employed citizens. There is no reporting for them.

Tax legislation contains general rules. Forms and instructions are approved by separate orders of the Federal Tax Service of Russia.

1. USN. The report form for single tax payers was introduced by Order No. ММВ-7-3/ [email protected] dated 02/26/2016.
2. UTII. The form and instructions were approved by order No. ММВ-7-3/ [email protected] dated 06/26/2018.
3. Unified Agricultural Sciences. Agricultural producers are required to submit a report, guided by the instructions of service No. ММВ-7-3 / [email protected] dated 07/28/2014.
4. BASIC. Entrepreneurs must fill out several forms at once. The forms were introduced by orders No. ММВ-7-11/ [email protected] and No. ММВ-7-3/ [email protected]

In addition, Article 80 of the Tax Code of the Russian Federation provides for the possibility of submitting a single report. An individual entrepreneur’s declaration is submitted in the absence of turnover and objects of taxation for several taxes. The form was approved by order of the Ministry of Finance of Russia No. 62n dated July 10, 2007. The condition for submitting the form is a complete stop in the movement of funds in the cash register and in the current account.

One type of tax return is electronic

There are several ways to submit a document using the Internet. As mentioned above, this is a submission using telecommunications or using the global network through the “Personal Account”.

In one case, the taxpayer, being an individual, fills out a declaration on the tax office website, after which he must sign it using a special digital signature key and send it.

In another case, before sending a tax return electronically as an xml file, it is initially downloaded from a special accounting program. This method is less expensive (in terms of time), so in the future it will be a priority.

Declaration for individual entrepreneurs using the simplified tax system

Individual entrepreneurs who have chosen a simplified tax system to conduct 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”.

The declaration is filled out manually or using a program provided by the Federal Tax Service . It is believed that this type of declaration is the easiest to fill out. The report is submitted to the territorial tax office in the same four ways as other types of declarations.

The fine for failure to submit this type of report is calculated in the same manner as for late declaration when using the UTII system.

How to fill out a declaration on the simplified tax system: watch the video.