When filing a tax return, it is important to know some basic points for filling out. First of all, you need to know in what situations the execution of such a document is necessary, since neglect of certain rules promises certain troubles.
In what cases the declaration is filled out
More and more people decide to contact specialized law firms. One of the main services provided by such organizations is filling out such a document as a declaration.
The cost of such a service directly depends on some points. It is important for whom it is drawn up, in particular - not a resident of Russia or a resident, the level of complexity of the situation matters.
The need for a declaration
If you rely on the law, then according to Articles 228 and 229 of the Tax Code of Russia, individuals who do not carry out activities related to entrepreneurship must submit tax returns on accrued income. This is necessary when they receive:
• Remuneration from other persons or organizations that are not agents, the basis here are employment contracts, employment or property lease;
• Material assets in the sale of this or that object, which rightfully belongs to them;
• Income from various sources located in other countries;
• Additional funds from which tax was not withheld at one time;
• Winnings from participation in lottery and sweepstakes;
• Remuneration from inheritance copyright for works of literature, science and art;
• Cash as a gift.
In addition, filling out a declaration may be required to receive social as well as standard property deductions.
General rules for submitting a declaration
Summing up, it can be noted that a tax declaration, as a document, is a written or electronic statement from a taxpayer about the receipt of certain income, about large expenses made, about the tax base, about the benefits present, as well as about other factors, serving as the main basis for calculating the tax amount.
According to generally accepted rules, the declaration is submitted by the taxpayer strictly independently by the deadline no later than April 30 of the year immediately following the reporting one. The document is submitted to the tax authorities at the registration address. If the declaration was filled out for the purpose of obtaining certain tax deductions, it is not necessary to comply with such a time period.
At the moment, there are several options for filing a declaration. This is done through a designated representative, post office or email. It is important to remember that in case of late submission of the declaration, an individual may be subject to some penalties.