The easiest way to file a return is through your personal taxpayer account.
Photo: Ivan MAKEEV
The deadline to submit tax returns expires at the beginning of May: 3-NDFL format. These documents must be completed by those who received income last year. Business owners and other notaries file default returns every year. Therefore, we will not mention them. They themselves know everything. But individuals often get confused. After all, it is not necessary to declare all income to the tax office. All the nuances were explained to Komsomolskaya Pravda by specialists from the Federal Tax Service No. 15 in Moscow.
– Who should file a return this year?
– There are several categories of citizens who must submit the income tax return for the previous year. First of all, these are the ones who sold something big and expensive last year. For example, an apartment or a car.
– Let’s start with the real estate sector…
– You will need to file a return and pay taxes if you have owned this property for less than five years. The scheme is as follows. Take the income received and subtract from it the expenses you incurred during the purchase. And you will receive an amount on which you must pay a 13% tax.
– What happens if there are no confirmed expenses?
– Then a deduction of one million rubles is applied. And taxes are paid on the remaining amount. In this case, an important nuance is that the sales amount specified in the contract should not be less than 70% of the cadastral value of the property.
– Are there any exceptions to the rules?
– Yes, sure. The minimum seniority is reduced from five to three years in several cases. Firstly, if they were selling their only home. Secondly, if you received an apartment or house as a gift from close relatives or by inheritance.
– And if not from close relatives?
– Then you will have to pay taxes: 13% of the cost. The year in which a person received a real estate or other property as a gift. Close relatives by law are the spouse, parents, children, grandparents, grandchildren, and brothers and sisters.
– Are there those who can avoid paying taxes even if they sell an apartment before three years?
– There are some categories that may not pay taxes, even if the apartment is sold after one or two years. For example, families with two minor children: up to 18 years old or up to 24 years old if the oldest is a full-time student at a university. They do not need to pay taxes if they sold an apartment and in the same calendar year (or before April 30 of the following year) bought another apartment of greater value or area.
– From what moment is the period of property ownership considered?
– There have been changes here recently. Previously, the period was counted from the moment of registration of property rights. As a result, many buyers of new buildings who suffered construction delays had to pay taxes. Now the holding period is counted from the moment of actual payment of the full cost of the apartment.
– And if all the deadlines have already passed, do I have to submit a declaration?
– If you sell an apartment that you bought six years ago, you don’t need to pay anything. And it is not necessary to file a declaration either.
KP.RU’s questions were answered by employees of the Federal Tax Service No. 15 of Moscow (from left to right): Natalya Sharova, head of the department for work with taxpayers; Maria Trishina, deputy director of the Inspection; Harutyun Akobyan, Head of the Department of Desk Inspections No. 5
Photo: Ivan MAKEEV
– Now let’s talk about cars. What are the deadlines and nuances for them?
– With the car everything is more or less the same. True, the period there is initially shorter – three years. If you sell before this period expires, you will have to pay taxes. But again, only on the condition that you sell the car for more than you bought it for. If there are no confirmed expenses, you can subtract the amount of the deduction from the cost specified in the contract – 250 thousand rubles. If you sell after three years, you won’t have to pay taxes or file a return.
– Who else must file a declaration?
– Actually, everyone who received income that other tax agents did not pay for them: employers, banks, brokers, etc. For example, those who rent apartments.
– What if they registered as self-employed?
– In this case, it is not necessary to send anything. The self-employed have a simplified tax regime. They pay all taxes in the mobile application. They do not need to file a declaration.
– When do you need to file your return this year?
– The deadline to submit a declaration in 2024 is until May 2 inclusive. You can do it the old-fashioned way, that is, print it out, fill it out on paper, and take a bunch of documents to your tax office. But it is much easier to do it through the taxpayer’s personal account.
– If it does not exist, how can I register it?
– You must go in person to the inspection office, they will give you a login (this is your Tax Identification Number) and a password for your personal account. The password is temporary. It will need to be changed immediately. Additionally, you can access your personal account on the website of the Federal Tax Service at any MFC. You must go there with your passport to confirm your identity.
– How to submit a 3-NDFL declaration in your personal account?
– Everything is simple there. The system automatically obtains the necessary information and you only need to confirm that everything is correct or correct it. At the same time, if you make a mistake, the system will no longer pass the declaration. That is, there is no need to fear errors and fines from the tax office.
– What happens if you don’t file your return on time or at all?
– It is better, of course, not to let us get to this point. The total fine can range from 1,000 rubles to 50% of the tax amount. That is, if you try to hide your income, you will have to pay almost one and a half times more.
– How can fines be reduced?
– Even if you didn’t have time to file your return before May 2, file it later. The most important thing is to pay the tax due before July 15. If this is not done, the Federal Tax Service will collect information through interdepartmental interaction channels, generate an automated calculation and begin a documentary tax audit. If it turns out that a person has evaded paying taxes, he or she will be subject to fines and penalties.
– What should you do if you don’t know if you should file a return or not, pay taxes or not?
– If you have doubts, go to your inspection office and clarify everything immediately. Well, the most technologically advanced way is to go to your personal taxpayer account, write an electronic application and attach documents. The tax office will immediately clarify whether it is necessary to complete a declaration. And then you can sleep peacefully.
