Do I need to report to the tax office? How to correctly report to the tax authorities as an individual entrepreneur

When filling out fields divided into cells, one character is indicated in each cell. If the information to be filled out in a specific column is missing, a dash is placed in it. By the way, according to clause 1.12.2, dashes are also placed in all cells that are left blank and in partially filled fields of the declaration. According to paragraph 4 of Art. 229 of the Tax Code, in the tax return the donee indicates all income received by him that is subject to taxation (in this case, income in the form of a gift), the sources of their receipt and the taxes payable and the amount of such taxes. The declaration can be completed either personally by the donee or by his authorized representative. If the declaration is completed and submitted by a representative, a copy of the power of attorney on the basis of which the representative acts should be attached to the documents submitted along with it. Deadline for filing the declaration According to para. 2 p. 1 art.

Tax return for a gift transaction

However, in reality, problems usually arise in connection with proving the fact that the money that was donated was spent on the acquisition of the property specified in the contract. Therefore, in such situations, it is better for the donor to purchase this property himself and make it the subject of a gift. The text of the donation agreement must include:

• Information about the donor and recipient.

For an individual, you will need to indicate here:

• Full name;
• date of birth;
• passport details;
• place of residence.

Information about the subject of the donation.

Description of the rights and obligations of the parties.

Time periods essential for the commencement, execution or termination of a contract.

The very fact of transfer of money is formalized by an act signed by the parties to the agreement and witnesses to this event, or by a receipt.

Paying taxes on donated money

The legislator allows two forms of filing a tax return - written and electronic. Specific requirements are imposed on the information included in the declaration, as well as the method for entering it, and certain procedures for its entry are established. The tax return must be submitted by the donee or his representative no later than April 30, which occurs after the conclusion of the gift agreement.
If the filing deadlines are violated, the donee is subject to penalties, the amount of which depends on the period of delay. Legal advice Question In February of this year, under a gift agreement, I received from my friend a car worth 350 thousand rubles as a gift. We notarized the gift agreement, which created an obligation to pay personal income tax, which I did not refuse.

Donation agreement - when is it used?

Determining the specific size of the market value of a specific item of donation for the purpose of using this value for taxation can only be carried out by an authorized appraiser acting on the basis of Federal Law No. 135 of July 29, 1998. Note: According to Art. 11 Federal Law No. 135, the final document containing the specific market value on the day of donation, determined in the order of assessment by the appraiser, will be a report drawn up in written or electronic form. It is from the value determined by the specified report that the donee should determine the amount of income tax to be paid.
At the same time, if the subject of the donation is a real estate object, for tax purposes the cadastral value of this object specified in the agreement can be used, but only if it corresponds to the market value (Letter of the Ministry of Finance No. 03-04-05/21903).

Gift from an individual: with or without tax

At the court hearing, a representative of the tax authority argued that, according to Art. 41 of the Tax Code, the specified property received by Lopukhov as a gift is his income in kind, which is an economic benefit. Such economic benefit is subject to taxation based on its market value, not its cadastral value. Such conclusions are based on the fact that the cadastral value does not indicate a real assessment of the value of the property based on the fact that it does not take into account all the characteristics required to determine it: the cost of other real estate, the demand for such objects in a particular region and other significant circumstances that determine real economic benefit received by Lopukhov at the time of donation.

Tax on gift of real estate to relatives and non-relatives in 2017-2018

Tax Code of the Russian Federation, filing a tax return after a transaction for donating property subject to taxation (clause 18.1 of Article 217 of the Tax Code) is carried out before April 30 of the current or next year occurring after the transaction. Let us note that if the donee misses the specified deadline, the legislator regards it as a tax offense for which liability is provided. Attention According to Art. 119 of the Tax Code of the Russian Federation, a donee who has missed the deadline for filing a tax return will be subject to penalties, the amount of which is tied to the amount of tax payable and the period of delay. If the deadline is missed for less than six months, the fine will be 5% of the tax amount for each month of delay. If the filing deadline is missed by more than six months, the tax authority has the right to apply penalties in the amount of 30% of the tax amount.

Attention

Thus, the fine will be 5% of the tax amount for each month of delay, but not more than 30%. In addition, administrative liability for violation of deadlines or refusal to submit a declaration is also established by Art. 15.5 Code of Administrative Offenses of the Russian Federation. For individuals this is fraught with a warning, for officials - a fine of 300 - 500 rubles.

At the same time, it should be understood that the need to file a return and pay tax on a gift should come from an understanding of the need for you to fulfill your civic duty. If such a need arises only from a fear of liability, you should know that it can only occur when the tax authorities receive information about your donation transaction. This is possible only if it is notarized, based on the notary’s duties established by clause 6 of Art. 85 of the Tax Code, and if necessary, registration of rights to a gift (for example, Art.
According to the Tax Code of the Russian Federation, it is necessary to submit a tax return when making a gift only in cases where, as the subject of a gift, the donee receives shares, shares, vehicles and real estate free of charge. All other donated items are not subject to taxation, which is why upon receipt of them there is no need to file a declaration. At the same time, the need to submit a declaration when donating also depends on the relationship between the parties to the transaction. So, if the parties to the donation are close relatives, determined in accordance with Art. 14 of the Family Code (FC) of the Russian Federation, it seems that the donee does not receive income, and therefore the gift is not subject to taxation, which is why there is no need to file a declaration. Important If the obligation to submit a declaration is not fulfilled, the tax authorities will apply penalties to the donee established by Art. 119 of the Tax Code of the Russian Federation.

Is it necessary to report to the tax authorities when making a donation agreement?

And children aged 14 to 18 years can become donors themselves, since they have the opportunity to manage personal income (subclause 1, clause 2, article 26 of the Civil Code of the Russian Federation). Income generated by an individual who is the recipient of donated money is not subject to personal income tax if the donor is:

• by an individual - regardless of the amount donated (clause 18.1 of Article 217 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 16, 2018 No. 03-04-05/32813);
• a legal entity or individual entrepreneur, and the amount donated to them does not exceed 4 thousand rubles. (clause 28 of article 217 of the Tax Code of the Russian Federation).

Amount over 4 thousand rubles. when donated by a legal entity or individual entrepreneur, the recipient-individual will be subject to income tax at a rate of 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation). For information on organizing gift accounting for such situations, read the material “When to pay personal income tax on gifts?”

Dmitrov F.M. must submit a 3-NDFL declaration to the tax authority, which will indicate income from the gift in the amount of 1.5 million rubles. Also, by July 15, 2018, Dmitrov will have to pay income tax in the amount of: 1,500,000 x 13% = 195,000 rubles. However, it is worth noting that if the value in the contract is “too low,” then tax inspectors will be able to demand payment of personal income tax based on the market value of the property.

This position is particularly supported by letters from the Ministry of Finance of Russia, which indicate that in relation to the gift of real estate between persons who are not close relatives, for tax purposes, the amount of income can be taken from the agreement only if it corresponds to the market value of the property (Letters from the Ministry of Finance of Russia dated 10/15/2015 No. 03-04-05/59154, dated 05/08/2014 No. 03-04-05/21903, dated 04/30/2014 No. 03-04-05/20685). Example: An uncle gave his nephew S.M. Kislov a gift.
Civil Code (Civil Code) of the Russian Federation). Tax return form The form of the tax return submitted by the donee when they receive gifts subject to income tax is defined in Order of the Federal Tax Service No. N MMB-7-11/671 dated December 24, 2014, according to which it is called 3-NDFL. According to Art. 80 of the Tax Code of the Russian Federation, the specified declaration can be submitted by the donee - the taxpayer, both as a written application, executed on paper, and in electronic form. Attention When independently producing a written form of the declaration using software, each of the sheets of this declaration must contain a two-dimensional barcode. The content of the electronic form of this declaration is identical to the written one, however, its submission is carried out through the official website of the Federal Tax Service.

Beginning individual entrepreneurs must understand that their activities will involve not only the vision of the business, but also the payment of various taxes. Therefore, before starting any activity, it is best to become familiar with the main types of taxation and the basic rules for their repayment. Today, various sanctions are provided for late payment of taxes. And any entrepreneurial activity will be associated with their mandatory payment and transfers to special government agencies. Therefore, if a beginning individual entrepreneur is not fully aware of the full responsibility of paying taxes, this may end in tears for him and he may even cease to exist. Therefore, today we will talk specifically about how to pay taxes and how an individual entrepreneur can report to the tax office?

Determining how much and when to pay taxes

It was said above that payment of tax is mandatory and individual entrepreneurs may be held accountable for failure to pay tax. It is the amounts of penalties today that are quite large and can significantly exceed the amount of non-payment itself. Tax payment deadlines must be strictly observed and payments made on time. If an individual entrepreneur plans to transfer only part of the tax, and not the entire expected amount, even in this case, various sanctions may be applied to him. The amount of a certain tax will depend on what type of taxation the individual entrepreneur chooses. Payments will be processed differently in different tax systems. For example, if an individual entrepreneur chooses a simplified taxation system, he must pay taxes under such a system quarterly. If an individual entrepreneur chooses a different type of tax, he can rely on special tax rates. You can find out their size on the Internet, or by contacting the tax office directly.

What is necessary and how to correctly report to the tax authorities

Now you can go directly to the instructions on how to correctly report to the tax authorities:

Reporting documents for an individual entrepreneur, if he chooses a simplified taxation system, must be submitted once a year based on the results of the previous year. In such a report, he must indicate information about the number of average employees. Even if an entrepreneur does not have employees under his command, he still needs to submit this report. He just has to put the number zero in a special column. The latest deadline for submitting such a document is the twentieth of January. The report is submitted via the Internet, by mail, or he can submit it personally to the tax office.

In order to submit another type of document, called a tax return, the deadline is set longer. It is handed over starting from the first working day after the New Year and ends until the thirtieth of April. If the thirtieth of April falls on a day off, then the deadline for submitting the tax return is postponed to the last working day of May. Just like a report, a tax return can be submitted via the Internet, by mail or in person to the tax office.

The fact that an individual entrepreneur must certify to the tax inspectorate the book in which he keeps records of income and expenses also raises many different disputes. Therefore, there are different opinions on this matter. In some cases it is necessary, but after the tax payment period ends, the book does not need to be certified; you can provide a printed version for verification. If such a book is kept in paper form, it must be certified by the tax office before the first entry is made there (it is better to do this at the beginning of the year). When individual entrepreneurs plan to certify the printed version of the electronic version, this must be done when they file a tax return. This printout must be brought into compliance with certain conditions: it must be sewn specially with three threads, and paper must be glued to the ends of the threads indicating the number of sheets, signature and date.

It is mandatory for an individual entrepreneur to notify the tax inspectorate when he opens and closes his bank accounts. He must submit this notification within seven working days after the relevant transactions have been carried out at the bank. The notification form can be directly downloaded from the Internet or taken from the tax office. The completed form is submitted either via the Internet or sent by mail. This notification must be accompanied by a certificate confirming the closure or opening of a bank account.

Entrepreneurship is an interesting and exciting job, where almost every day you have to use non-standard moves, work on yourself and learn new things. However, there is also a certain amount of routine in this matter, which consists of keeping records, calculating and paying taxes, as well as filing the appropriate reports. There is no place for creativity or an original approach in this work; it is necessary to strictly comply with only what the law requires. At the same time, taking into account the peculiarities of the work of an individual entrepreneur, legislators have provided for him the opportunity to keep simplified records and submit a minimum of reports.

Important! The degree of workload of an individual entrepreneur in this direction will depend on which taxation system (TS) he chooses. So, how to pay taxes as an individual entrepreneur and submit reports on different BUT schemes?

Payment of taxes and reporting of individual entrepreneurs on OSNO

A businessman working on a common BUT system has to work harder than all his colleagues who have chosen a friend’s scheme. If the activity involves a fairly large turnover, then such an individual entrepreneur should use the services of an accountant, since he himself may simply not physically have time to do this work correctly. The main taxes for him will be personal income tax (13% of profits) and VAT (18%). The difficulty of working with these taxes is that they are quite extensive in accounting and require the preparation and preservation of a large number of documents (i.e., in fact, maintaining full-fledged accounting). How to pay individual entrepreneur taxes on OSNO:

1. Personal income tax is paid from the amount of income from which the amount of expenses is subtracted, however, during the reporting year it is necessary to make quarterly advance payments, the amount of which either corresponds to the tax for the previous year or is indicated in the preliminary declaration for the reporting year; Contributions are paid by the fifteenth day of the month following the end of the reporting quarter.
2. VAT is paid on the amount of tax liabilities, reduced by the amount of input VAT, which are indicated in the corresponding declaration; the tax amount itself must be divided into three parts and transferred to the budget in equal shares by the 25th day of each month of the quarter following the reporting one.

Important! An entrepreneur may be exempt from working with VAT if he meets the criteria specified in the Tax Code of Russia and submits a certain package of documents to the Federal Tax Service before the twentieth day of the month in which he intends to no longer pay tax.

For the purposes of filing reports in personal income tax accounting, the reporting period is considered to be a year, for VAT it is a quarter. The personal income tax return is submitted by April thirtieth of the year following the reporting year. For VAT, the report must be submitted by the twenty-fifth day of the month that occurs after the end of the reporting quarter. You can submit reports in paper form, personally handing them over to the Federal Tax Service office or sending them by registered mail, as well as using electronic means of reporting.

Payment of taxes and reporting of individual entrepreneurs on the simplified tax system and UTII

Answer to the question “What taxes should an individual entrepreneur pay on the simplified tax system and UTII? » the following: if the activities of a businessman fall under the scope of UTII, then he transfers the amount of tax calculated individually for him before the twenty-fifth day of the month that occurred after the end of the reporting quarter. Otherwise he can choose:

• single tax 6% of the amount of income received;
• single tax 15% of the amount of income from which the amount of expenses is deducted.

In the simplified tax return system, as in personal income tax, there is a system of advance tax payments. How to pay taxes as an individual entrepreneur? They must be transferred to the budget before the twenty-fifth day of the month of the next reporting quarter. The individual entrepreneur determines the amount of tax independently based on the results of work for a specific period. An entrepreneur must submit a reporting declaration for UTII by the twentieth day of the first month of the next quarter, and for the simplified tax system - by April thirtieth of the subsequent tax year.

Reporting on employee salaries and insurance premiums

In addition to worries about how to pay taxes, an individual entrepreneur must regularly submit reports on the salaries of employees, as well as pay insurance premiums for himself. If a businessman has people working for him, then he submits:

• quarterly report to the Pension Fund of the Russian Federation in form RSV-1 by the fifteenth day of the second month of the subsequent reporting quarter for paper reports and by the twentieth day for electronic filing of reports;
• individual information for each employee in the Pension Fund for the half-year and year until August 1 and February 1, respectively;
• quarterly report in Form 4-FSS by the twentieth day of the second month of the subsequent reporting quarter for paper reports and by the 25th day for electronic reports;
• annual submission of information to the Federal Tax Service for each employee before April 1 of the next year.

Important! Since 2015, employers with more than 25 employees are required to submit reports to social funds. insurance only in electronic form.

In addition, having figured out what taxes an individual entrepreneur must pay, a businessman should pay attention to contributions to social funds. insurance for yourself. They are paid until December 31 of the reporting year or according to the scheme that the entrepreneur chooses for himself (quarterly, monthly, etc.). The individual entrepreneur does not submit any reporting on these contributions.

When receiving a gift of real estate (vehicles, shares, shares) from a relative or family member not included in the above list, you will have to declare income and pay income tax. Example: Berestov G.P. I received an apartment as a gift from my aunt. Since aunt, according to clause 18.1 of Art. 217 of the Tax Code of the Russian Federation does not apply to close relatives, then Berestov G.P. must submit a 3-NDFL declaration to the tax office and pay a tax of 13% of the cost of the apartment. Tax on the gift of real estate to relatives and non-relatives in 2017-2018 This value is determined according to the market or cadastral price of the donated property. For this reason, the law does not precisely determine who must file the declaration - the donor or the donee. But in practice, the tax is paid by the donee.

It will occur at any time when the tax authority becomes aware of the donation of the apartment. The owner may be held liable for concealing income. Moscow, indicating the cost of the apartment in the donation agreement is 100 thousand.
rub.

If Kislov S.M. submits a declaration indicating an income of 100 thousand rubles, then the tax office is likely to challenge the amount of income and ask to pay a tax of 13% of the market value of the apartment. If the gift agreement does not indicate the value of the gift, then the amount of income should be determined by the market value of the gift received.

Important Next year you will have to pay a tax to the state treasury in the amount of 13% of the market value of the gift. If the gift is made between close relatives, the deed of gift will not be taxed.

Does the donor need to report to the tax authorities?

Home / Donation / Expenses upon donation / Taxes / Tax return According to Art. 80 of the Tax Code (TC) of the Russian Federation, a tax return is a document - a statement drawn up by the taxpayer in written or electronic form, recording the volumes and objects of taxation, income received and sources of their receipt, expenses, tax benefits, etc. This article states, that the declaration is drawn up by each taxpayer for each tax separately, after which it is subject to submission to the tax authorities at the place of residence (clause
2 tbsp. 229 NK). Additionally, according to clause 18.1 of Art. 217 of the Tax Code of the Russian Federation, some of the objects of taxation are vehicles received as a gift, shares, shares, interests and real estate.

After listening to the arguments of the representative of the tax authority, the court satisfied his demands and ordered the donee Lopukhov to pay additional amounts of personal income tax that were not withheld, and also ordered him to pay a penalty and a fine. Declaration 3 personal income tax: donation of an apartment to a relative Example: For his birthday, guests gave Semenov I.P.

60 thousand rubles. Since a gift in the form of money from other persons is not taxed, Semenov I.P. you do not need to declare this income or pay tax on it. 2) If you received property as a gift from a family member or close relative (paragraph 2, clause 18.1, article 217 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated June 1, 2016 No. 03-04-05/31613). In accordance with tax legislation (paragraph 2, clause 18.1, art.

When do you not need to pay tax on a gift? According to tax legislation, tax when receiving a gift is NOT paid in the following cases: 1) If you received money or property from another person as a gift that is not related to real estate, transport, shares/shares/shares (paragraph 1, clause 18.1, article 217 of the Tax Code of the Russian Federation ). Tax on donation of real estate to relatives and non-relatives in 2017-2018 Home / Donation / Expenses upon donation / Taxes / Tax return According to Art.
80 of the Tax Code (TC) of the Russian Federation, a tax return is a document - a statement drawn up by the taxpayer in written or electronic form, recording the volumes and objects of taxation, income received and sources of their receipt, expenses, tax benefits, etc.

Is it necessary to report to the tax authorities when making a donation agreement?

Attention

Example: For his birthday, guests gave Semenov I.P. 60 thousand rubles. Since a gift in the form of money from other persons is not taxed, Semenov I.P.

you do not need to declare this income or pay tax on it. 2) If you received property as a gift from a family member or close relative (paragraph 2, clause 18.1, article 217 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated June 1, 2016 No. 03-04-05/31613). In accordance with tax legislation (paragraph 2, clause 18.1, article 217 of the Tax Code of the Russian Federation), such relatives are recognized as: spouses, parents and children (including adoptive parents and adopted children), grandparents and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters. Any property (including real estate) received as a gift from these persons is not subject to tax.

Example: Osina M.Z. received as a gift from grandfather Osin P.L. automobile. Since, according to clause 18.1 of Art.
Tax Code of the Russian Federation) such relatives are recognized as: spouses, parents and children (including adoptive parents and adopted children), grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters. Any property (including real estate) received as a gift from these persons is not subject to tax.
Example: Osina M.Z. received a car as a gift from grandfather Osin P.L. Since, according to clause 18.1 of Art. Is it necessary to file a tax return in case of a gift agreement under the Tax Code of the Russian Federation, the grandfather and granddaughter are close relatives, then Osina M.Z. you do not need to declare the receipt of a car as a gift and pay income tax.

Info

Example: Stolbova I.B. received under a gift agreement from her mother Terekhina M.S. apartment. Since parents and children are close relatives, Stolbova I.B.

no need to file a tax return 3- Attention personal income tax and pay tax on income from the gift.

Tax Code of the Russian Federation, filing a tax return after a transaction for donating property subject to taxation (clause 18.1 of Article 217 of the Tax Code) is carried out before April 30 of the current or next year occurring after the transaction. Let us note that if the donee misses the specified deadline, the legislator regards it as a tax offense for which liability is provided.

Attention According to Art. 119 of the Tax Code of the Russian Federation, a donee who has missed the deadline for filing a tax return will be subject to penalties, the amount of which is tied to the amount of tax payable and the period of delay. If the deadline is missed for less than six months, the fine will be 5% of the tax amount for each month of delay.

If the filing deadline is missed by more than six months, the tax authority has the right to apply penalties in the amount of 30% of the tax amount.
Content:

• Tax return for a gift transaction
• Declaration 3 personal income tax when donating an apartment to a relative
• Taxation on donation of land
• Declaration 3 personal income tax: donation of an apartment to a relative
• Do I need to file a tax return for a gift agreement?
• Tax on gift of real estate to relatives and non-relatives in 2017-2018
• Do I need to pay tax on a car donation agreement?

Tax return for a gift transaction To register, in addition to the application, you must submit the following documents:

• passport;
• deed of gift;
• apartment acceptance certificate.

Rosreestr usually carries out registration within 10 days. But if the application was submitted through the MFC, then the period may be two weeks.

At the court hearing, a representative of the tax authority argued that, according to Art. 41 of the Tax Code, the specified property received by Lopukhov as a gift is his income in kind, which is an economic benefit. Such economic benefit is subject to taxation based on its market value, not its cadastral value.

Such conclusions are based on the fact that the cadastral value does not indicate a real assessment of the value of the property based on the fact that it does not take into account all the characteristics required to determine it: the cost of other real estate, the demand for such objects in a particular region and other significant circumstances that determine real economic benefit received by Lopukhov at the time of donation.
Conclusion When the recipient receives shares, shares, shares, vehicles and real estate as a gift from persons who are not close relatives, he will be required to pay income tax on them. The tax payment procedure involves the recipient submitting a tax return to the tax authorities at his place of residence. The tax payable on the completed declaration is calculated based on the market value of the property donated. Market value is calculated by appraisers, indicating the final value in the appraisal report. Filling out and submitting the declaration is carried out either by the donee or his representative by proxy.

But it is considered not as an object of property tax, but as an object of personal income tax (personal income tax). After all, in essence, a person receives income that does not have a monetary value.

Since such taxation is established in tax legislation, then, accordingly, individuals are obligated to pay tax. When does such an obligation arise? As a general rule, such an obligation arises at the time of donation of property. However, it is worth noting that the official moment is not the time of conclusion of the deed of gift, but the time of registration of rights to the apartment, which is transferred under the deed of gift. Registration of property rights is carried out in Rosreestr. However, documents can also be submitted to the MFC (multifunctional center).