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Ministry of Justice

Russian Federation

On October 16, 2018 No. 52438

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of October 3, 2018 No. MMB-7-11/569 @

About approval of form of the tax declaration on income tax (form 3-NDFL), procedure for its filling, and also format of submission of the tax declaration on income tax electronically

According to Item 7 of article 80 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2018, No. 32 (h 2), Art. 5127), Chapter 23 provisions "Income tax" of part two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2018, No. 32 (h 2), the Art. 5127), subitem 5.9.36 of Item 5 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of 30.09.2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2018, to No. 26, of the Art. 3847), I order:

1. Approve:

form of the tax declaration on income tax (form 3-NDFL) according to appendix No. 1 to this order;

procedure for filling of form of the tax declaration on income tax (form 3-NDFL) according to appendix No. 2 to this order;

format of submission of the tax declaration on income tax (form 3-NDFL) electronically according to appendix No. 3 to this order.

2. Recognize invalid:

the order of FNS of Russia of 24.12.2014 No. MMB-7-11/671 @ "About approval of form of the tax declaration on income tax (form 3-NDFL), procedure for its filling, and also format of submission of the tax declaration on income tax electronically" (30.01.2015, registration number 35796) is registered by the Ministry of Justice of the Russian Federation;

the order of FNS of Russia of 25.11.2015 No. MMB-7-11/544 @ "About modification of appendices to the order of the Federal Tax Service of Russia of 24.12.2014 No. MMB-7-11/671 @" (it is registered by the Ministry of Justice of the Russian Federation 18.12. 2015, registration number 40163);

the order of FNS of Russia of 10.10.2016 No. MMB-7-11/552 @ "About modification of appendices to the order of the Federal Tax Service of Russia of 24.12.2014 No. MMB-7-11/671 @" (it is registered by the Ministry of Justice of the Russian Federation 18.10. 2016, registration number 44076);

the order of FNS of Russia of 25.10.2017 No. MMB-7-11/822 @ "About modification of appendices to the order of the Federal Tax Service of Russia of 24.12.2014 No. MMB-7-11/671 @" (it is registered by the Ministry of Justice of the Russian Federation 15.12. 2017, registration number 49266).

3. This order becomes effective after two months from the date of its official publication, but not earlier than 01:01. 2019, it is also applied since submission of the tax declaration on income tax for tax period of 2018.

4. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating methodological ensuring work of tax authorities concerning calculation, completeness and timeliness of entering into the relevant budget of income tax.

Head of the Federal Tax Service

M. V. Mishustin

Appendix No. 1

to the Order of the Federal Tax Service of the Russian Federation of October 3, 2018 No. MMB-7-11/569 @

The tax declaration on income tax (form 3-NDFL)

See. The tax declaration on income tax (form 3-NDFL) (45Kb In original language)

 

Appendix No. 2

to the Order of the Federal Tax Service of the Russian Federation of October 3, 2018 No. MMB-7-11/569 @

Procedure for filling of form of the tax declaration on income tax (form 3-NDFL)

I. General requirements to filling of form of the tax declaration on income tax

1.1. The form of the tax declaration on income tax (further - the Declaration) is on paper filled by hand or printed with use of ink of blue or black color. The bilateral seal of the Declaration on paper is not allowed.

The declaration can be prepared with use of the software providing when printing the Declaration conclusion on pages of the Declaration of two-dimensional bar code.

1.2. Availability of corrections in the Declaration is not allowed.

1.3. Deformation of barcodes and loss of data on sheets of the Declaration when using for fastening of sheets of the Declaration of mechanical clerical means is not allowed.

1.4. When filling form of the Declaration measure values from certificates of the income and the withheld amounts of the taxes issued by tax agents at the request of the taxpayer, settlement, payment and other documents available the taxpayer, and also from the specified documents made based on calculations are used.

1.5. To each indicator there corresponds one field in the form of the Declaration consisting of certain quantity of cells. Each indicator registers in one field.

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