This is not exactly normal text for KYKY. The founder of BusinessStart LLC Olga Ivanenko told how to enter data about yourself for the quarter and send it online to the inspector. If you pay USN, you will read this text with a magnifying glass and bookmark it. Because from July 1, a new life begins: tax reporting on paper will cost no more than waste paper.

First. We receive an electronic digital signature

In order to be able to communicate with the tax authorities in electronic format, the taxpayer will need an electronic digital signature (EDS) certificate. First of all, you will have to visit the Certification Center of the Republican Unitary Enterprise "Information and Publishing Center for Taxes and Duties", which the EDS issues. Rather, it sells: for registration of a subscriber (legal entity) with the issuance of a certificate, but without issuing a carrier of key information (a special “flash drive” on which your electronic digital signature is recorded) for a period of 1 year, you will have to pay 382,200 rubles. With the issuance of a carrier of key information - already 565,400 rubles. For individual entrepreneurs, the price is slightly lower: 253,800 and 375,500 rubles, respectively.

By the way, before visiting the Certification Center, you need to study its regulations. This document can be downloaded in .pdf format on the organization's website - pki.by. There are 75 pages in total.

“The “set” for the EDS certificate includes a CD-ROM that allows you to install the “Payer's Workstation” on the user's personal computer.” AWS “Payer” is a special program that allows you to provide information to the tax office, easy to use and configure,” emphasizes Olga Ivanenko.

Convenient "Payer"

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There are two ways to provide information to the tax office: through the "Personal Account" on the website of the Ministry of Taxes and Duties of the Republic of Belarus and with the help of the "Payer". We'll talk about the "PM" of the Ministry of Taxes and Taxes a little later - let's start with the "Payer". “The functionality of the Payer Workstation program is much wider than in the Personal Account of the Ministry of Taxation. They include additional features: send information in free form with attachments of files in various formats (*.doc, *.xls, *.pdf), submit notifications about the creation and liquidation of a separate subdivision, changing the location of an organization, switching to a simplified taxation system and others,” explains Olga Ivanenko.

So how does it work?

1. We insert the flash drive into the computer and go to the electronic declaration program.
2. A window is displayed. We enter the following data into it and enter the program

User - alex
Password - 111

The "work" screen opens:

- click on the "File" tab and select "Create declaration". The next window opens, in which we select the tax for which we submit the declaration. In our case - USN:

We select the "Type of declaration" - we have a quarterly one - and also select the reporting period - 1 quarter and put a tick in the line "Round amounts payable to cash."

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Click "Finish" and we show the declaration form.

We click with the mouse in the OKED line, select our type of activity and click OK

We fill in our indicators for the first section, then go to section II and fill it out if we had errors in calculating the tax this year. If not, then this section is not filled out.

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We proceed to the completion of section III.

In lines 1,3,4,5,6,7 we fill in the data only if we involved hired persons, if not, this section is not filled out. In line 2 we reflect the amount from line 1 of the first section. Next, save the declaration by clicking on the "barrels" in the upper left corner.

Then close the declaration, click on the cross.

And we get:

We put the cursor on the received file - "Simplified Working" and click on the "Sign" button and then "OK".

We start searching for a certificate, select our certificate and click OK, a window appears in which we enter our password and then OK. Our declaration has been signed.

Again, put the cursor on it and click send.

"Personal account": fine-tuning

If you still decide to use the “personal account” on the MNS website, get ready for a long preparatory work and fine-tuning your computer. We have bad news for Apple fans: the ministry portal is only "friendly" with Windows - from XP (with SP2) to 8.1. Other operating systems are not supported. If you are lucky and have a "suitable" OS, do not rush to rejoice - the bad news continues. With a probability of 95%, you have the “wrong” browser installed. The inscription in large red letters "Your browser is not supported!" is not displayed only for users of Internet Explorer 8.0 and higher. According to the statistics of the StatCounter website, there are 4.36% of those in Belarus. And you still have to work - a complete list of settings (rather wide) is available on the MHC website.

“The complexity of setting up the “Personal Account” is such that most accountants still prefer to use the “Payer” AWP program,” says Olga Ivanenko.

In general, the expert notes, electronic declaration reduces the time spent by accountants on trips to the tax office. “At the same time, you need to understand that when filling out, you should be especially careful: all edits and clarifications in an electronic document may cause additional interest from the inspection authorities and become the basis for “promotion” of the company in the queue for tax audits,” explains Olga Ivanenko .

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How to file a 3-NDFL declaration through the taxpayer's personal account on the website of the Federal Tax Service of Russia?

In order to complete the process of obtaining a tax deduction, a package of documents must be sent to the tax office, including a completed 3-NDFL declaration. There are several ways to send. One of them is online filing through the Taxpayer's Personal Account on the website of the Federal Tax Service. For your convenience, we have prepared a photo-instruction.

Step 1.

Go to your Personal Account on the website of the Federal Tax Service:

We remind you that the login is your TIN, and you created the password yourself after you received the primary password from the tax office or the MFC.

You can also enter your Personal Account from an open profile on the public services website.

Step 2

Click on the "Life Situations" tab:

Step 3

Click on the "Submit 3-NDFL declaration" tab:

Step 4

Go down the page below and click on "Send the declaration filled in the program":

Step 5

Select the year for which you are submitting the 3-NDFL declaration and click "Choose File":

Step 6

A window will open on your computer. Go to the folder where you saved the 3-NDFL declaration in XML format. Attach the declaration first, and then other documents. All tax deduction documents declared in the declaration must be sent to the tax authority for verification. The total size of the files must be no more than 20 MB.

Step 7

In the same window, enter the password for the electronic signature certificate. If you did not receive an electronic signature or it is outdated, you need to get it. To do this, follow the prompts of the system. It will take from 30 minutes to 24 hours to receive the certificate. After that, you can continue uploading the 3-NDFL declaration and related documents:

This completes the process of sending the 3-NDFL declaration using the Taxpayer's Personal Account. Documents sent to the tax authority. From this moment, a desk audit begins, which takes up to three months:

The result of the desk check will appear in your Personal Account:

As soon as you receive confirmation that the desk audit is completed, the amount of tax to be refunded will appear in the "My taxes" section.

Click on the "Dispose" tab and enter the bank details in the tax refund application:

At what stage is your application, you can see in the messages from the tax authority. In the upper right corner, click on the envelope icon:

Within 1 month after submitting an application for a tax refund, the tax office will transfer the money to your bank account.

Good luck with your declaration and get your tax deduction as soon as possible!

According to the current rules and Russian legislation, taxpayers must independently deal with the definition of their tax base and filling out the tax reporting forms required by them. But our legislation has so many nuances and pitfalls that it is often very difficult to figure it out on your own the first time without outside legal support. Therefore, today we will clarify in detail the situation with a simplified unified declaration form.

A single simplified tax return is one of the unified forms of tax reporting. It is a fairly simple paper form, which contains, in principle, only one page to fill out - for organizations and individual entrepreneurs this is Page No. 1. And the second additional page of this form is provided only for filling out by ordinary individuals who are not entrepreneurs.

Today, in our review, we will consider this form in detail, although it is simple in essence, but in view of the fact that our legislation, as always, has many nuances, many questions arise with the application of this form in practice. We note right away that these questions most often arise because there is some confusion about who generally has the right to file a declaration in this simplified uniform form.

We will tell you in detail who can use this form, how to fill it out correctly, what difficulties may arise and what points need to be taken into account. And also, we will give you advice on how to fill out and submit reports quickly.

Purpose of the simplified single declaration

First, let's decide in which cases this form can be used, we immediately note that such cases are rather an exception.

A single declaration can be applied if several of the following conditions are simultaneously met:

if the organization or individual entrepreneur, for some reason, did not conduct any activity during at least one reporting period;
he did not have any cash flow on current accounts and cash in this period;
there is no property on the subject's balance sheet for which he must pay tax for the period.

If all of the above requirements are met simultaneously, an economic entity can submit only a single declaration, instead of "zero" declarations for each tax.

In practice, such declarations are usually submitted by newly created business entities that are just starting their activities and have not yet managed to acquire assets.

This declaration form itself is very convenient, but in real life, as already noted, it is used quite rarely, since the requirements for the subject that has the right to use it are very little realistic.

We note right away that many business entities mistakenly believe that if there is no profit or no turnover on accounts and cash desks related to their main commercial activities, then they can file such a declaration - this is not so.

Almost every subject on the balance sheet has property for which he must pay tax. Business entities often forget about paying utility or other similar payments for the maintenance of a rented office or warehouse. And sometimes the only payment may be a salary or allowance for an employee (for example, a manager).

Note that absolutely any payment on a bank account or cash desk will be an expense and will show the cash flow of the subject. And thus, he is already deprived of the right to use the simplified form.

Submission of declarations

According to the Tax Code, the following deadlines for submitting reports and declarations are valid - by the 20th day of the month following the expired reporting period (quarter, half year, etc.). If the 20th falls on a weekend, the deadline for filing returns is the next business day.

Usually, all reporting is submitted to the Federal Tax Service at the place of registration (residence) of an individual entrepreneur, for an organization - at the place of the head office or legal address.

Reporting can be submitted to the Federal Tax Service in one of several ways:

1. It is most convenient to submit the declaration in electronic form on your own, through the website of the Federal Tax Service online, by doing this through the personal account of an entrepreneur or organization or operators of the Federal Tax Service.

2. Can be sent by registered mail, with an inventory of all attached documents. The postal receipt will be a confirmation of the sending of documents on the designated date, so you need to keep it.

3. You can personally bring a declaration to the Federal Tax Service. In this case, you need to provide the inspector with 2 copies - one for the Federal Tax Service, and on the other copy, which will remain with you, the tax officer will put his acceptance stamp with the date.

Requirements for completing the declaration

The document is filled out on a unified form and according to the rules of the current by-laws of the Ministry of Finance.

Requirements for filling out:

the document is filled out by hand in black or blue ink, or it is printed out;
any corrections are not allowed, including with the use of a corrector;
organizations and individual entrepreneurs fill out only the first page of the form, and the second page is intended for individuals who are not entrepreneurs.

Filling order

The procedure for filling out page 1 of the declaration (page 2 is not filled in by business entities):

At the top of the declaration, fill in the TIN field, in extra squares you need to fill in dashes;
Next, fill in the checkpoint field according to the taxpayer's data from the certificate of registration with the Federal Tax Service;

Individual entrepreneurs do not fill out this item with them only the TIN.

Next, indicate the page number "001";
We fill in the field about the type of document - if the declaration for this period is submitted for the first time, then “1/-” is indicated, if an adjustment document is submitted, then “3/adjustment number” is indicated, for example, “3/1”;
Fill in the reporting year field - "2017";
We indicate the division of the Federal Tax Service to which we submit the declaration in full in words and write its numerical code in empty squares;
Then we indicate the name of the taxpayer organization (in full according to the Charter) or full name of the individual entrepreneur;
Then you need to indicate the taxpayer's OKTMO code in empty squares, dashes are put in extra squares;
Then you need to indicate the main OKVED code of the taxpayer in empty squares, dashes are put in extra squares.

The part with the details is filled in, now let's move on to the tabular part, where you need to specify the types of taxes. The tabular part contains four columns, we will analyze them in more detail:

First, in the table, you need to indicate the types of taxes line by line for which your reporting is submitted, for example, “Corporate income tax”, “Value added tax”, etc .;

It specifies the types of taxes that the subject must pay, based on the system of taxation used by him.

In the next column, according to the rules, you need to indicate the chapter of the Tax Code for each line tax (VAT - 21, profit - 25);
In the next two columns, it is necessary to indicate the reporting period for which we fill out the reporting, they are filled in as follows:

If, for example, a quarter is set as the tax reporting period, indicate "03", and in the very last column - "serial number of the quarter" - 01, 02, etc .;
If the reporting period for this tax is a calendar year, and the reporting periods are determined on an accrual basis, then the last column does not have a numerical designation (we put two dashes “- -” in it), and in the column of the reporting period we indicate the numerical value corresponding to this period: “0 "- year, "3" - quarter, "6" - half a year, "9" - 9 months.

For example, for VAT, we indicate the following column values \u200b\u200b- "3" and "04", for n / profit - "0" and "- -".

Having filled in the tabular part with taxes, we indicate additional details of the taxpayer:

Contact phone number;
Number of declaration sheets - usually "001";
The number of sheets of attachments to the declaration - usually there are no attachments and “- - -” is indicated;

The taxpayer must confirm the accuracy of the data indicated by him, we prescribe the full name of the person authorized to fill out the declaration - the head of the organization or individual entrepreneur, signature and current date, put a seal (if any).

If the declaration is submitted or certified by another authorized person, then his full name is indicated in it. In this case, it is necessary to indicate the document confirming the given powers of the trustee. Such a document, for the organization, it will be necessary to make a power of attorney on a letterhead with the signature of the head, put a seal on it, and for an individual entrepreneur, you will need a notarized power of attorney for an authorized person.

Page 2 is filled out only by individuals who are not individual entrepreneurs. All fields on this page are filled in quite simply, according to subscripts, you can use the above recommendations.

Fill out the declaration in accordance with all the recommendations and the photo above (you can print it for convenience).

The difference between a "simplified" declaration and a "null" declaration

A single simplified declaration in its form really resembles a “zero” declaration, but the fundamental difference between these declarations is the presence of a tabular part in a single declaration. In this tabular part, you can enter several types of taxes at once.

And the forms of "zero" declarations are specially created for each tax separately. For example, separately for profit, separately for VAT, etc. Forms for a simplified taxation system and other regimes are also provided separately. Usually these forms contain several pages and information on the tax base (even if it is zero).

If the taxpayer does not have accrued taxes for the period and other conditions for filing a single declaration are met, he submits a single declaration for one or more taxes at once in a simplified template.

If at least one of the above requirements is not met, for example, there are no taxes payable, but there was cash flow for the period, then you will have to file one or more "zero" declarations or submit standard full forms.

Filing a declaration online

To date, the easiest way to fill out and submit tax returns to the Federal Tax Service is electronically through the official website of the department. Note that for this you need to have a digital signature (EDS). If you have not yet submitted documents through this site, you will need to perform simple technical settings for your identification by the FTS system.

But now many government departments are switching to electronic document management and almost every organization and entrepreneur has already received a digital signature, which eliminates the waste of a huge amount of time and effort for going through the authorities with pieces of paper. The main thing is that in this case, filling out various papers requires in itself a huge amount of additional time and effort in order to sort it all out first.

Electronic services are good not only because papers do not need to be carried somewhere, but primarily because the electronic version of documents is often much less laborious to fill out. When filling out the electronic version, the field values often need to be selected from the proposed options, which simplifies and speeds up the process many times over. When filling out electronic forms, the probability of error is minimized. Therefore, any user can very quickly fill out the document he needs the first time, and then immediately send it to the necessary state agency.

All of the above is fully relevant to the declaration we are considering. Below we provide an illustration of this electronic document. You can appreciate the simplicity of this document at a glance and compare it with the above paper samples. In electronic documents, a typo can be immediately easily corrected, unlike a handwritten version, where you need to carefully rewrite everything first, and then take it to the inspector again.

Completing and submitting the declaration online:

Find the website of the Federal Tax Service;
Go to the section for legal entities or individual entrepreneurs, depending on your legal form;
Select the section for filing tax returns electronically;
Choose the type of reporting you need;
Fill out the electronic form;
Sign it with an EDS;
Send the completed form to the tax authorities for verification.

Submitting a declaration online takes a few minutes, you can see for yourself using new online services and now you don’t have to spend extra time on it.

Conclusion

Once again, we note that a single simplified declaration is fundamentally different from the various forms of “zeros”, which are submitted separately for each tax. In a simplified single form, you can record several taxes if necessary.

It is possible to submit a single simplified form as soon as possible only in exceptional cases, when the taxpayer has no property and there is absolutely no movement of funds for the reporting period. Only if these rules are observed at the same time, the taxpayer has the right to use this form.

The easiest and fastest way to submit the declaration we have reviewed is, of course, filling it out online. You can independently and in the shortest possible time, correctly fill out this document the first time and send it to the tax office. And you don’t have to waste time reading laws and instructions on how to fill it out, then take it to the tax office, stand in line, get through to the inspector and communicate with him about the correctness of your documents. Or go to the post office and send a registered letter there. Now everything can be done much easier online in minutes!

By the decision of the NAZK dated June 16, 2016 No. 2, the electronic declaration system was launched. Despite the fact that at the time of writing the article, 2 waves of declarations have already passed, and the Internet is full of information on filling out declarations, we will give some practical advice on how to fill out an electronic declaration. We will consider the questions: where to get an electronic signature? how to get income information without visiting the tax office? Where can I get information about the apartment? and others. To begin with, let's recall the basics of electronic declaration.

Who is required to complete the electronic declaration?

The subjects that must complete the electronic declaration are: civil servants, employees of local governments, deputies, military personnel, judges, law enforcement officers, heads of structural divisions of legal entities, auditors, private executors, notaries, appraisers, etc., individuals, - members of anti-corruption public organizations.

When do I need to fill out an electronic declaration?

The grounds for filing declarations are specified in the Law, Article 45 refers to them:

Before taking office - at least 1 day before the submission of documents;
Annual submission of declarations - until April 1;
In case of dismissal from work - 1 day before dismissal;
During the year following the dismissal - until April 1.

Where to begin?

So, if a) you belong to the category of persons who need to fill out an electronic declaration and b) there are reasons for filling it out, the question “Where to start?” naturally arises. First you need to know that the declaration is filled out electronically in the "Declare" section on the NACP website.

To fill it out, we need an electronic digital signature and information about the income, expenses, property and financial obligations of the declarant and his family members, i.e. all further actions must be carried out both by the declarant himself and by each member of his family, who will be indicated in the declaration.

Whom to enter in the declaration is stated in Article 1 of the Law, namely, family members are persons between whom a marriage is concluded, children, parents, other persons who:

live together;
connected by a common life;
have mutual rights and obligations.

According to the clarifications of the NAZK, only the fact of having ALL 3 signs identifies a person as a member of the declarant's family, and information about him is entered in the declaration.

Think about who in your family falls under these criteria and who does not. If there are those who live separately, or live with you, but are not connected with your life (for example, adult children have their own budget), then you have every right not to indicate their data in the declaration.

Having determined the circle of persons, information about which we will enter into the declaration, we proceed to obtaining the EDS.

We receive an electronic digital signature of Privat-Bank to fill out an electronic declaration

The easiest and fastest way to get the EDS is available to happy account holders in Privat-Bank. All other citizens will have to contact certified centers for issuing the EDS (Google for help). So, if you have access to private, the issue of obtaining an electronic digital signature will take no more than 10 minutes for you.

Important! In order to download the signature to your computer, a special program, Crypto-Plugin, must be installed in your browser. To obtain a signature, we recommend using the Chrome browser.

If you receive a salary, own a deposit (deposit, piggy bank) in Privat-Bank, you can immediately generate a statement of income received, incl. interest paid (needed to complete the declaration). To do this, go to "All Services" > "Services" > "Generate Help".

We receive information that we need to fill out an electronic declaration

So you have saved the EDS on your computer and own the password for it. The next step is to collect information.

1. Income of family members and the declarant himself

Information on income for the period you are interested in can be obtained remotely, without visiting the tax office, through the Payer's Electronic Cabinet. To do this, you need to go to the website of the Fiscal Service and log in, in the "login to your personal account" section, using the previously received EDS and password. To do this, in the drop-down list, you must select ATsSK Privat-bank, indicate the path to the EDS, indicate the password for the signature and click read.

If everything is OK, we see the message "Key successfully acquired".
We press the "Submit" button. Next, "Application, requests for information", and select "Request for information from the State Register of Individuals - Taxpayers ...". We fill out the request form (some of the information was pulled up automatically) and press the “Sign and send” button at the top.

Important! Inquiries will be answered within 2-3 business days. It can be seen in the folder "in/out documents".

2. Information about property owners

Information about the property belonging to the declarant can be obtained using the Cabinet of Electronic Services on the website of the Ministry of Justice https://kap.minjust.gov.ua.

At the moment, ACSK Privat-Bank was unavailable for use and had to go through the registration procedure using an email address.

Let's move on to the issue of responsibility.

Responsibility for non-submission (late submission) of the declaration:

Administrative (art. 172-6) - a fine in the amount of:

– untimely filing of a declaration without good reason – from 850 to 1700 UAH;

— submission of false information (up to UAH 344,500) – from UAH 1,700 to UAH 3,400;

Criminal (art. 366-1) - fine:

– submission of false information (more than UAH 344,500), deliberate failure to file a declaration – UAH 42,500-5,100.

Afterword

The process of filling out the declaration is quite complicated and requires maximum concentration of attention, because. involves a large number of activities to collect information. At the same time, NAZK employees are “on the alert” and are about to check one or two declarations. According to our data, the facts of the transfer of information on the fact of failure to file a declaration with law enforcement agencies are already known. If you are not sure about something, or do not know where to get this or that information, we recommend that you seek advice from an experienced lawyer. Timely consultation will help to avoid unnecessary problems.

At the moment, only one declaration can be submitted electronically in Russia: 3-NDFL. Electronic declaration is currently not so developed, as it implies the participation of a person in this process: affixing seals, reconciliation of values. To facilitate the work with the declaration, a special program “3-NDFL” is available for download on the website of the Tax Service, which will help you with filling out and correctly filling out the electronic declaration. In addition to basic knowledge of working with a computer, you will need an electronic signature of one of two types: enhanced unskilled or enhanced qualified. You can get it in branches that are accredited by the Ministry of Communications of the Russian Federation. You will learn more about filling out and sending an electronic declaration in this article.

How to fill out an electronic declaration - how to download the program and install it

All official files on electronic declaration can be found on the website of the Tax Service of the Russian Federation. To download the 3-NDFL program, follow the link https://www.nalog.ru/rn77/program, here you will see several sections that correspond to your year.

Select the year for which you are filing a tax return, and in it click on the “Download” button next to the words “Installer”.

The download of the electronic declaration program will start automatically. Open the installer immediately after saving.

You have to install it on your computer, it will not take much time. Click "Next" after reading the instructions on the screen.

Select a folder on your computer where you want to install the declaration.

During installation, you will see another window besides the main one. Here you need to accept all the conditions and agree to the installation. This is a special package for the main declaration program.

Wait for the end until the word “Done” appears on the screen. Exit the installer.
You will see the already installed declaring program on the computer desktop.

How to fill out an electronic declaration in the program

Now you can start filling. Open the program.
The interface is quite simple. You need to select the first tab on the left “Setting conditions” and select the type of declaration: 3-NDFL or the same type for a non-resident.

Complete all sections of this page by simply checking the boxes next to the correct option. You may have difficulty in the "Inspection number" column. You don't need to look for this number on the Internet, just click on the box next to it, all inspections will load themselves. Just select your city and click yes.

At the very bottom is a form for submission by your representative. If it is, then select the item “Representative of the FL” and enter the passport details and full name of the representative.

Go to the second section from the left “Declarant Information”.
Enter your passport details, TIN, full name, date and place of birth.

In the second part of the window, you will also need to enter the country of birth code. Open the list by clicking on the square, select the one you need.

Select the section on the right "Address". Enter all the required information, including postal code, OKTMO, phone.

Now you can move on to the main part of the declaration: income. Select the appropriate tab on the left.
First of all, at the top you need to note what percentage of tax you pay. These are the colored numbers in the upper left corner.

Add your payment sources in the first field by clicking on the plus sign. Enter the exact name of the source, its TIN, KPP, OKTMO.

In the window just below you need to enter the payout amount by also clicking on the plus.
Below will be considered the amount of profit and deduction of taxes.

Once you have entered all the income, you can proceed to the deductions in the tab below. All types of deductions are available here: standard, social, property and losses.

In the column of social deductions, you need to tick the boxes correctly, depending on the situation in your enterprise.

In social payments, the amounts are entered manually.

Property deductions are added according to the type of social deductions - manually.
As you can see, filling out the declaration is not at all a complicated process.

How to save an electronic declaration and send it

Now you have a choice: print the 3 personal income tax declaration and submit it yourself, or save it as an xml file, certify with a signature and send it electronically.