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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

(as amended on 07-10-2019)

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 @

Form of the tax declaration on income tax (form 3-NDFL)

See the Form of the tax declaration on income tax (form 3-NDFL) (53Kb 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.

The exception is constituted by indicators which values are date, the proper or decimal fraction, and also indicators which unit of measure are monetary units.

To the proper or decimal fraction there correspond two fields divided or the sign "/" ("virgule"), or is familiar "." ("point") respectively. The first field corresponds to numerator of proper fraction (the whole part of decimal fraction), the second - to denominator of proper fraction (fractional part of decimal fraction).

In similar procedure the indicators expressed in monetary units are specified. In the first field the measure value consisting of the whole monetary units in the second - from part of the corresponding monetary unit is specified.

For specifying of date three fields are used one after another: day (the field from two cells), month (the field from two cells) and year (the field from four cells), divided by the sign "point".

1.6. All cost indicators are specified in the Declaration in rubles and kopeks, except for the amounts of the income from sources outside the territory of the Russian Federation, before their recalculation in currency of the Russian Federation.

Tax amounts (further - tax) are estimated and specified the income of physical persons in complete rubles. Measure values of tax amounts less than 50 kopeks are rejected, and the amounts of 50 kopeks also are more rounded to complete ruble.

1.7. The income of the taxpayer, and also the expenses accepted to deduction, expressed in foreign currency are converted into rubles at the Central Bank rate of the Russian Federation established for date of the actual receipt of the income or for date of the actual implementation of expenses.

1.8. Text fields of form of the Declaration are filled from left to right, since extreme left cell, or from the left edge of the field allocated for record of measure value.

1.9. In the field of indicator "The code under the All-Russian Classifier of Territories of Municipal Units" is specified municipality code. The All-Russian Classifier of Territories of Municipal Units code is specified according to the All-Russian Classifier of Territories of Municipal Units of OK 033-2013 (further - code under the All-Russian Classifier of Territories of Municipal Units).

When filling indicator "Code under the All-Russian Classifier of Territories of Municipal Units" under which it is taken away eleven znakomest free znakomesta to the right of code value if the All-Russian Classifier of Territories of Municipal Units code has eight signs, are not subject to filling with additional symbols (are filled with crossed out sections). For example, for the OKTMO 12445698 eight-digit code in the field "Code under the All-Russian Classifier of Territories of Municipal Units" is specified eleven-place 12445698---value.

1.10. In the upper part of each completed page of form of the Declaration identification taxpayer number (further - INN), and also surname and initials of the taxpayer is put down by capital letters.

The taxpayer who is not the individual entrepreneur having the right not to specify INN in the Declaration represented to tax authority on condition of specifying to them on the Title page of the Declaration of the data provided by subitems 4 and 7 of Item 3.2 of this Procedure.

1.11. In the lower part of each completed page of form of the Declaration, except for page 001 of the Title page, in the field of "I Confirm Reliability and Completeness of the Data Specified on This Page" the signature of the taxpayer or his representative, and also signature date are put down.

1.12. Filling of form of the Declaration without use of the software is performed taking into account following.

1.12.1. Filling of numerical fields of form of the Declaration is performed by printing symbols from left to right.

1.12.2. In case of lack of any indicator, in all cells of the respective field the crossed out section is put down.

If specifying of any indicator does not require filling of all cells of the respective field, in the blank cells in the right part of the field the crossed out section is put down. For example, when specifying ten-digit INN of the 5024002119 organization in the field of INN from twelve cells the indicator is filled as follows: "5024002119-".

1.12.3. Fractional numerical exponents are filled similar to rules of filling of the whole numerical indicators. If it is more cells for specifying of fractional part, than figures, in free cells of the respective field the crossed out section is put. For example, if the indicator "Share (shares) in the property right" matters 1/3, that this indicator is specified in two fields on six cells everyone as follows: "1-" """" - in the first field, the sign "/" between fields and "3-----" - in the second field.

1.12.4. If the data which are subject to reflection in the Declaration are not located on one page of the Sheet intended for their reflection, the necessary number of pages of the corresponding Liszt is filled in. Final results in this case affect only the last from the added pages.

1.13. Filling and submission of the Declaration prepared with use of the software is performed taking into account following.

1.13.1. Values of numerical indicators are leveled on the right (last) znakomest.

1.13.2. When listing on the printer lack of frame of cells and crossed out sections for the blank cells is allowed. Signs shall be printed by the Courier New font 16 - 18 Items high.

1.14. After filling and completing of form of the Declaration the taxpayer needs to put down end-to-end numbering of the completed pages in the field of "P.".

The indicator of number of the page (field "P.") having three cells registers as follows.

For example, for the first page - "001"; for the fifteenth - "015".

1.15. The copy of the document, confirmatory power of the legal or authorized representative of the taxpayer on signing of the represented Declaration, shall be attached to the Declaration.

1.16. The taxpayer or his representative has the right to constitute and attach to the Declaration the document register, the data specified in Sections and appendices of the Declaration attached to the Declaration and confirming.

II. Contents of the Declaration

2.1. The form of the Declaration consists of the title page, Sections 1, of 2, of Appendices 1 - 8, and also Calculation to Appendix 1 "Calculation of the income from sale of real estate units" (further - Calculation of the income from sale) and Calculation to Appendix 5 "Calculation of the social tax deductions established by subitems 4 and 5 of Item 1 of article 219 of the Tax Code of the Russian Federation" (further - Calculation of social tax deductions).

The title page of form of the Declaration (further - the Title page) contains general information about the taxpayer.

The Section of 1 form of the Declaration (further - the Section 1) contains final data on the tax amounts which are subject to payment (surcharge) in budget/return from the budget.

The Section 2 forms of the Declaration (further - the Section 2) serves for calculation of tax base and the amounts of taxes according to the income assessed on various tax rates.

The title page, Sections 1, 2 are subject to obligatory filling with the taxpayers representing the Declaration.

Appendices 1 - 8, Calculation of the income from sale and Calculation of social tax deductions are used for calculation of tax base and tax amounts and filled as necessary.

2.2. Appendix of 1 form of the Declaration (further - Appendix 1) is filled according to the income, taxable, received from sources in the Russian Federation, except for the income from business, lawyer activity and private practice.

2.3. Appendix 2 forms of the Declaration (further - Appendix 2) is filled according to the income, taxable, received from sources outside the Russian Federation, except for entrepreneurial incomes, lawyer activities and private practice.

2.4. Appendix 3 forms of the Declaration (further - Appendix 3) is filled according to all income gained from implementation of business, lawyer activity and private practice and also is used for calculation of the professional tax deductions established by Items 2, 3 articles 221 of the Tax Code of the Russian Federation (further - the Code):

professional tax deductions under agreements of civil nature, stipulated in Item 2 articles 221 of the Code;

professional tax deductions on awards, remunerations for creation, execution or other use of works of science, literature and art, remunerations to authors of opening, inventions and industrial designs, stipulated in Item 3 articles 221 of the Code.

2.5. Appendix 4 forms of the Declaration (further - Application 4) is used for calculation and reflection of the amounts of the income, non-taxable according to the paragraph the seventh Item 8 and Items 28, of the 33 and 39 article 217 of the Code.

2.6. Appendix 5 of form of the Declaration (further - Application 5) is used for calculation of the standard, social and investment tax deductions established respectively by Articles 218, 219 and 219.1 Codes.

2.7. Appendix 6 of form of the Declaration (further - Application 6) is used for calculation of property tax deductions, stipulated in Clause 220 Codes:

according to the income from sale of property (property rights), from withdrawal of property (property rights) for the state or municipal needs;

according to the income from sale of share (its part) in the authorized capital of society, in case of secession of members of society, by transfer of means (property) to the member of society in case of liquidation of society, in case of reduction of nominal value of share in the authorized capital of society, in case of concession of rights to claim under the agreement of participation in shared-equity construction (under the agreement of investment of shared-equity construction or under other agreement connected with shared-equity construction).

2.8. Appendix 7 of form of the Declaration (further - Application 7) is used for calculation of property tax deductions, the stipulated in Clause 220 Codes, in the amount which are actually made by the taxpayer of expenses:

on new construction or acquisition in the territory of the Russian Federation the apartment house, the apartment, the room or share (shares) in them, the parcels of land provided for individual housing construction, and the parcels of land on which acquired apartment houses, or share (shares) in them are located;

on repayment of percent on the target loans (credits) obtained from the Russian organizations or individual entrepreneurs and actually spent for new construction or acquisition in the territory of the Russian Federation of the apartment house, the apartment, the room or share (shares) in them, the parcels of land provided for individual housing construction, and the parcels of land on which acquired apartment houses, or share (shares) in them are located;

on repayment of percent on the credits obtained from the banks which are in the territory of the Russian Federation for the purpose of refinancing (loaning up) of the credits for new construction or acquisition in the territory of the Russian Federation of the apartment house, the apartment, the room or share (shares) in them, the parcels of land provided for individual housing construction, and the parcels of land on which acquired apartment houses, or share (shares) in them are located.

2.9. Appendix 8 of form of the Declaration (further - Application 8) is used for tax base determination on transactions with securities and the derivative financial instruments (DFI), and also for tax base determination according to the income from participation of the taxpayer in investment partnerships.

2.10. Calculation of the income from sale is used for calculation and reflection of the amounts of the income from sale of real estate units according to provisions, stipulated in Item the 5th article 217.1 of the Code.

2.11. Calculation of social tax deductions is intended for calculation of social tax deductions for expenses on payment of pension contributions for agreements of non-state pension provision, insurance premiums for agreements of voluntary pension insurance, voluntary insurance of life and the additional insurance premiums for funded pension established by subitems 4 and 5 of Item 1 of article 219 of the Code.

III. Filling of the title page of form of the Declaration

3.1. The title page is filled in with the taxpayer (the representative of the taxpayer), except the Section "It Is Filled with the Employee of Tax Authority".

3.2. When filling the Title page are specified:

1) the tax period (code) and accounting year - is specified code of tax period and calendar year for which the Declaration is submitted:

code of tax period "34" - in case of submission of the Declaration by the taxpayer for calendar year,

code of tax period "86" - in case of submission of the Declaration by the taxpayer according to Item 3 of article 229 of the Code;

2) number of adjustment.

When filling primary Declaration and the specified Declarations for the corresponding tax period on indicator "number of adjustment" is provided end-to-end numbering where "number of adjustment" for primary Declaration accepts 0-value, for the specified Declarations number is specified consistently ("1 -", "2 -", "3 -" and so on). Filling of number of adjustment according to the specified Declaration without earlier adopted primary Declaration is not allowed.

In case of detection by the taxpayer in the Declaration of the fact of not reflection or incompleteness of reflection of data, and also mistakes leading to understating of the tax amount which is subject to payment submitted to them to tax authority, the taxpayer shall make necessary changes to the Declaration and provide to tax authority the specified Declaration according to the procedure, the stipulated in Clause 81 Code.

In case of detection by the taxpayer in the Declaration of false information, and also mistakes which are not leading to understating of the tax amount which is subject to payment submitted to them to tax authority, the taxpayer has the right to make necessary changes to the Declaration and to provide to tax authority the specified Declaration according to the procedure, the stipulated in Clause 81 Code.

The specified Declaration is submitted in tax authority in the form operating in tax period for which corresponding changes are made.

In case of recalculation of tax base and tax amount results of the tax audits which are carried out by tax authority for that tax period on which recalculation of tax base and tax amount is made are not considered.

3) it is represented in tax authority (code) - the code of tax authority at the place of residence in the Russian Federation (in the absence of the residence in the Russian Federation - code of tax authority of registration in the place of stay) the taxpayer in which the Declaration is submitted is specified;

4) the country code - is specified numerical country code which citizen is the taxpayer. The country code is specified according to the All-Russian qualifier of the countries of the world of OK (further - OKSM). In case of absence at the taxpayer of nationality in the field "Country code" is specified country code, issued the document proving his identity;

5) the code of category of the taxpayer - is specified code of category to which the taxpayer concerning whose income the Declaration, according to appendix No. 1 to this Procedure is submitted belongs;

6) surname, name, middle name (hereinafter the middle name is specified in the presence) the taxpayer completely, without reducings, according to the identity document of the taxpayer. For foreign physical persons it is allowed when writing surname, name and middle name use of letters of the Latin alphabet;

7) personal data of the taxpayer:

7. 1) birth date (figures day, month, year in the DD.MM.GGGG format) and the birthplace - according to entry in the identity document of the taxpayer;

7. 2) data on the identity document of the taxpayer:

the code of the document type proving the identity of the taxpayer is filled according to appendix No. 2 to this Procedure;

series and number - are specified details (series and number) of the identity document of physical person, the sign "N" is not put down, series and document number separate sign "" ("gap");

by whom it is issued - the name (abbreviated name) of the body which issued the identity document of physical person is specified;

date of issue - date of issue of the identity document of physical person is specified (figures day, month, year in the DD.MM.GGGG format).

Personal data can not be specified if the taxpayer specifies the INN in the Declaration represented to tax authority;

8) status code of the taxpayer. The status of the taxpayer is determined according to provisions of article 207 of the Code. In the presence of the status of the tax resident of the Russian Federation in the respective field it is put down 1, in the absence of such status - 2;

9) contact phone number. The phone number of the taxpayer or his representative with telephone country code (for the physical persons living outside the Russian Federation) and other telephone codes which are required for ensuring telephone communication is specified. The phone number is specified in the following format: telephone country code, other telephone code which is required for ensuring telephone communication, number;

10) the number of pages on which the Declaration is constituted;

11) the number of sheets of supporting documents or their copies, including the copy of the document confirming powers of the representative of the taxpayer on signing of the Declaration, attached to the Declaration;

"Reliability and completeness of the data specified in this Declaration I confirm 12) in the Section of the Title page" necessary data are filled in in the following procedure:

a) if reliability and completeness of data are confirmed by the taxpayer, in the field consisting of one cell 1 is put down; if reliability and completeness of data are confirmed by the representative of the taxpayer - 2;

b) if reliability and completeness of data are confirmed by the taxpayer, in the place allocated for the signature its personal signature, and also signature date of the Declaration is put down (figures day, month, year in the DD.MM.GGGG format);

c) if reliability and completeness of data are confirmed by the representative of the taxpayer - the organization, then in the field" (surname, name, middle name <*> of the representative of the taxpayer)" the surname, name, middle name of the CEO of the organization - the representative of the taxpayer according to constituent documents is entered and the authorized signature, and also signature date is put down (figures day, month, year in the DD.MM.GGGG format);

d) if reliability and completeness of data are confirmed by the representative of the taxpayer - physical person, then in the field" (surname, name, middle name <*> of the representative of the taxpayer)" surname, the name, middle name of the representative of the taxpayer according to the identity document are entered, and the personal signature of the representative of the taxpayer, and also signature date are put down (figures day, month, year in the DD.MM.GGGG format);

e) in the field "The Name and Details of the Document Confirming Powers of the Representative of the Taxpayer" is specified the name and details of the document confirming powers of the representative of the taxpayer;

13) the Section of the title page "Is filled in with the employee of tax authority" contains data on code of method of submission of the Declaration, the number of pages of the Declaration, the number of sheets of the supporting documents or their copies attached to the Declaration, date of its representation (obtaining), number at which the Declaration, surname and initials of name and middle name (in the presence) of the employee of the tax authority which adopted the Declaration, its signature is registered.

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