Submission of tax reports by mail. How to send your tax return by mail correctly and on time

A business entity has the right to choose the method of delivery of a tax or accounting report - sending it by mail. This point is enshrined in the Tax Code of the Russian Federation. But not all organizations and individual entrepreneurs can use it, since there are a number of conditions for each report when determining the method of submission. But for those who can do this, you need to know how to send the tax return by mail.

Most reports can be submitted to regulatory authorities in person, online or by mail.

Submitting reports in person on magnetic media to the Federal Tax Service

Direct submission of a report to the inspector at the Federal Tax Service is possible only for entities with a small staff of up to 25 people. The report is submitted in two copies on paper. You may need to attach an electronic file on a flash drive. The main advantage of this method is that the taxpayer immediately knows whether the report has been compiled correctly or not.

The Federal Tax Service will tell him, if necessary, what needs to be corrected. But on the days of quarterly and annual reporting, large queues form at the tax office, in which a representative of an enterprise or individual entrepreneur will have to spend more than one hour. In addition, the inspector will refuse to accept the report if he finds any errors.

Attention! Therefore, it is better to submit the statement directly not on the last reporting day, since there is a risk of simply not submitting it. If the head of the organization or entrepreneur cannot submit the report in person, it is necessary to issue a power of attorney to the representative.

Submitting reports by mail

Submitting reports by mail is a good alternative option:

Reports can be sent from any post office.
Even if you are in the tax queue for submitting reports and you do not have time to defend it, you can submit it even on the last day.
There is no subscription fee for an electronic digital signature or other special programs required for electronic reporting.

Only enterprises with a small number of employees can also send a declaration by mail. The report in the amount of one copy must be placed in an envelope, and there is no need to attach additional media with its electronic form. You will definitely need to fill out an inventory of the investment.

This report will be accepted by the regulatory authority, even if there is an error in it. In this regard, it will require further adjustment and clarification. But the company or individual entrepreneur will find out about this later. If the tax return is not submitted by mail by a director or entrepreneur, a power of attorney will only be required for registered items.

Attention! For large companies with more than 25 employees, the statement cannot be sent by mail to the tax office, since the law stipulates that reporting must be submitted via the Internet.

Submitting reports via the Internet

Today, submitting a tax report via the Internet is the most popular method of sending. Moreover, this will be a more profitable alternative to mail if you have to submit a lot of reports. In this case, the declaration is transmitted only in electronic form. This method is available to every enterprise or individual entrepreneur, but provided that they have.

The report can be sent independently if a special program is available, or through an intermediary. Even if the report contains an error and is rejected by the tax authorities, the subject still has a certain period (5 days) to correct the declaration and send it again.

What are the deadlines for accepting reports when sending them by mail?

The legislation establishes that the date of sending the report by mail is the date indicated in the receipt for the postal item or the day indicated on the inventory of the attachment.

No later than the next day from the date the report is received by the tax authority by mail, it must be registered by an official using a specialized program. If there is no automatic registration of reports, then it is recorded in a special journal in which it is assigned an incoming number.

Do I need to attach a magnetic storage medium?

If the subject has chosen postage as the method of submitting the report, then the declaration must be enclosed in an envelope in one copy. Additionally, there is no need to attach magnetic media or flash media with an electronic report file.

What letter should I use to send reports to the tax office?

The subject himself can choose how to send reports to the tax office by mail. The only obligatory condition is that the letter with the reporting must have an inventory of the attachments.

Thus, the following options are available to the taxpayer:

Regular departure– the cheapest postage. You will only need to pay for the envelope and its weight. An inventory of the attachment is drawn up independently on company letterhead, but usually the postal worker refuses to put a stamp on it. Due to the fact that the letter is not registered, if it is lost, it will be impossible to prove the fact of sending.
Registered shipment- a cheap option for registered shipment. When submitting it, the employee is given a receipt confirming acceptance of the envelope for forwarding, which will be proof of submission of the report if the letter is lost. But the accountant must draw up the inventory himself, and the postal worker does not stamp it. Thus, the fact of sending and the date can be proven using a receipt. If it is lost, then it will be difficult to confirm the date and fact of departure. You can attach a receipt receipt to the letter.
Valuable letter with a description of the attachment- is also a registered item. However, the sender can assign a “price” to it, which will be paid in case of loss. In this regard, the post office draws up an inventory of the attachment on its own letterhead and puts a stamp on it. With this type of shipment, the inventory can serve as confirmation of the date and fact of sending the declaration to the tax office. If necessary, return receipt can also be used here.

Important! When sending reports to the tax office via mail, it is best to do this in a valuable letter with a list of attachments! Otherwise, the letter may simply be lost. In this case, an inventory with a postal stamp describes the contents of the envelope.

Sample inventory of attachments

Download in Word format.

Download (mail form) in Word.

How to properly write an inventory of an investment?

According to the Tax Code, if a taxpayer sends reports by mail, then he must also include an inventory of the attachment. Moreover, if a registered letter was chosen for delivery of the document, then the postal worker does not fill out the inventory himself - the accountant needs to do this himself.

However, very often the postal employee refuses to put a stamp on such an inventory, arguing that he is not responsible for the contents of the item. This means that it will be possible to confirm that the declaration was sent only with the signatures of the manager and chief accountant. In addition, if the mailing receipt is lost, it will no longer be possible to confirm the date of delivery of the envelope to the post office.

Let's look at how to create an inventory, if you still decide to send the declaration by registered mail. It is better to do this on company letterhead. On it, at the top of the sheet, the full name of the company, TIN, KPP, OGRN codes, legal address, and bank details are indicated.

Next, in the middle of the page, the name of the document is written – “Attachment Inventory”.

Then, in the form of a numbered list, there is a list of declarations, which are placed in an envelope in the format: “Tax declaration (name) for (period) on (number of pages in numbers and words) sheets - 1 copy.”

After the list of declarations, first the head of the company, and then the chief accountant, signs with a transcript.

Attention! In addition to this option for listing the attachment, you can use standard forms according to Form 107. It can be obtained at the post office for free or downloaded from the link above.

What if the tax office receives the letter after the reporting deadline?

If the report is sent by mail, then according to the provisions of the Tax Code, the date of its submission is the date of dispatch. In this case, this period is valid until 24:00 of the day on which the deadline for filing the declaration is set.

If a report is received after the established date, the tax inspectorate may impose fines, but such an action is unlawful. The same position is shared by the arbitration court, which considered that if the letter was sent on time, but was delayed due to the fault of the postal service, the taxpayer is not responsible for this.

Attention! However, if the fine was still imposed incorrectly, you will have to defend your case only through litigation.

What is confirmation of reporting?

When sending reports using a valuable postal item, it is necessary to make an inventory of the attachment on postal letterhead. It describes in detail what papers are placed in the envelope, which means that only with its help it will be possible to confirm that it was the declaration that was sent. This information cannot be obtained from a simple receipt.

In addition, the inventory, according to the rules for the provision of postal services, is also a fact of concluding an agreement with the postal operator for the receipt of services.

Also, before putting the second copy of the inventory in the envelope, the postal worker checks the identity of both copies, compares them with the contents of the envelope, and puts a postmark on each inventory. The remaining copy of the inventory with a stamp can serve as confirmation that the report was sent on time, even if the postal receipt was lost. However, some arbitration courts disagree with this and believe that only a receipt can serve as such confirmation.

If for any reason the letter did not reach the tax service and as a result the current account was blocked, you must submit to the inspectorate:

A copy of the submitted declaration;
Inventory of the attachment with a seal imprint;
A postal receipt with a letter delivery report.

You will need

- completed declaration;
- A4 format envelope;
- address of the tax office;
- investment inventory form;
- notification of delivery form (optional);
- money to pay for postal services.

Instructions

Declaration you send to the address of the inspectorate serving the street on which you are registered. If necessary, you can find information about it on the website of the Federal Tax Service of Russia using the “Find out the address of the Federal Tax Service” service, available via a link from the main page.

Buy at mail an A4 envelope, a description of the contents and, if desired, a notification of delivery. Write the recipient's and sender's addresses on the envelope and fill out the notification form. Enclose the declaration in the envelope and, if available, the attached documents (for example, about the provision of a tax deduction and confirmation of income received, payment of tax and the right to). Enter all documents into the inventory, indicate the price for each. Please note that the total cost of the investment and the price provided to you, so make do with minimal amounts. Do not rush to seal the envelope. Otherwise, the post office manager will not be able to certify your inventory.

Contact the employee with the envelope and completed inventory. He will call the head of the department so that he personally checks the contents of the envelope and certifies your inventory. Then the postal worker will seal the envelope and tell you the amount to pay. Keep the receipt you receive, and the return receipt if you send it with it, for three years. This is the period during which the tax authorities can make claims against you.

Currently send letter It has become very easy to contact the tax office. To do this, you need to use the Taxpayer Information Service (IONS) system. This is software that allows you to access the taxpayer’s personal card via the Internet at the tax office where he is registered.

Instructions

Since July 2011, a new procedure for document flow with tax inspectorates has been in effect, this primarily concerns letters. Sending various types of requests and letters through the ION system is carried out in accordance with Order of the Federal Tax Service of Russia dated June 22, 2011 No. ММВ-7-6/381@, published on June 27, 2011. Install the Konturn Extern software on your computer and create letter to the Federal Tax Service. To do this, in the top panel, select the “Services” menu and then “Write letter" In the appropriate fields, indicate the name of the sender, recipient (tax office number), subject of the letter or appeal.

If you are an authorized representative and acting under a power of attorney, at the same time letter m, in the attached file, send an information message about the power of attorney to the tax office.

After your letter will be sent, you will receive the following electronic documents:1. Confirmation of dispatch date. This document is generated by a specialized telecom operator. It indicates the date and time the letter was sent. It is sent to both addresses - the sender and the recipient.2. Notice of receipt. This electronic document is generated in the reception complex of the Tax Authority in the case when letter successfully loaded.3. Error message. You will receive it if you download letter the system failed. This could be your fault - the message will indicate errors that should be corrected and you should try sending again.

After receiving your letter, the tax authority must register it and prepare a response if your letter requires a response and is not informational in nature. In case of refusal, a “Notice of Refusal” is generated, which must indicate the reasons why your application was not satisfied. Registration and preparation of a response to your request is carried out within the time limits established by section 11 of the Administrative Regulations of the Federal Assembly of the Russian Federation.

If a “Notice of Refusal” is received, the document flow for this letter is considered completed. You need to correct those errors that are indicated as reasons for failure and create letter again.

Sources:

Order of the Federal Tax Service of Russia dated June 22, 2011 No. ММВ-7-6/381@

Declaration information about the income of individuals can be taken to the tax office yourself, sent by mail with a notification letter, or filled out a form electronically. The main thing is to do this before April 30th.

Instructions

Fill out the declaration form and submit it to the tax office in person. The form is available on the website of the Federal Tax Service. You can find the addresses of tax inspectorates there in the “Federal Tax Service of Russia” section, located in the horizontal menu of the main page. Keep in mind that you can submit a declaration to the tax office through a third party; do not forget to issue a power of attorney for him.

Send a letter to the tax authorities by Russian Post. Purchase the envelope and stamps needed to send the letter. You can send your tax return in two types of mail: certified mail or return receipt mail. In the first case, you will have an inventory with a stamp confirming that the postal employee accepted the letter for sending on a specific day. In the second case, a notification about the delivery of your letter will be sent to your address. You will need both of these documents to prove that you submitted documents within the established time frame. The deadline for submitting a declaration to the tax authorities is considered to be the day the item was accepted by the post office, and not the date when the letter reached the addressee.

Take advantage of the opportunity to send your tax return electronically. To do this, visit the portal of state and municipal services. In the “Individuals” tab, find the “Taxes and Fees” section. In it, select the item “Acceptance of a Unified (simplified) tax return submitted by the taxpayer under the TKS.” In the “Required Documents” section, pay attention to the text “You can fill out the tax return form here”, the inscription is highlighted in blue. Select the type of tax, the document you are reporting on, and the period, fill in the required fields. You will be sent an electronic receipt confirming acceptance of your tax return.

Sources:

Portal of state and municipal services in 2019

To submit reports to the tax office, it is not necessary to appear in person, because send declaration By mail much simpler and more convenient. The main thing is to do everything correctly, otherwise you will have to pay a considerable fine and incur other penalties provided for in Article 76 of the Tax Code of the Russian Federation.

You will need

Postal envelope, postage stamps, inventory of contents, money.

Instructions

When you arrive at the post office, buy a large A4 envelope for sending documents. Thanks to him, there will be no need to bend the sheets of the tax return. Purchase the necessary postage stamps for your envelope. After this, ask the postal worker to give you the attachment inventory forms (2 copies: one for you, the other for the postal employee), so as to send declaration By mail better by a valuable letter (with a list of attachments), in accordance with Article 80 of the Tax Code of the Russian Federation.

Fill out copies of the inventory. First of all, you will need to indicate to whom and where the letter is being sent. Next you should write the names (names of forms), quantity and value of the enclosed items. The declared value is written in rubles and is usually 1 ruble for each document. Sign the inventory. Give both copies to the postal worker. He must certify them with his signature and postal stamp. After which, he must attach one copy to the valuable letter and provide the other to you.

Sign and give the finished letter to the postal employee, who will properly package and mail it. Next, pay for postage. Receive a check and a completed list of investments. You now have confirmation that you sent declaration to the tax office on time, because The reporting day is considered to be the date of sending the valuable letter, and not the date of receipt of the declaration by the tax authority.

Video on the topic

note

As for the penalties provided for in Article 76 of the Tax Code of the Russian Federation, for late submission of a declaration by mail (i.e. without an inventory of the attachments), Federal Tax Service employees can stop transactions on your bank accounts and impose a fine of at least 1,000 rubles.

Helpful advice

It is better to send small declarations for one type of tax not by certified mail, but by registered mail with notification. In this case, you will receive confirmation from the tax office that the declaration has been received. A valuable letter is better for sending complete reports, because... proves that the letter has been sent.

Sources:

Russian accountant

An individual entrepreneur can submit a tax declaration in several ways: take it to the inspection in person or entrust it to your representative (hired employee, acquaintance, relative), send it by mail or transmit it via telecommunication channels. Each method has its pros and cons.

You will need

- passport;
- power of attorney (if submitted through a representative);
- a postal envelope, a form for listing the attachments and money to pay for communication services (when sent by mail);
- computer and Internet access.

Instructions

If declaration himself, he just needs to fill out and sign the document, make a copy of it (or make two originals) and bring it to his inspection office during working hours. The number and address of your tax office and its hours of operation can be found on the website of the Federal Tax Service of the Russian Federation in the search section for the inspectorate at the registration address (or legal address). Each tax office has its own procedure for working with citizens. In some places declarations are accepted at a special window, in others you have to call the duty officer by phone. On the second copy, the inspector must make a note of acceptance.

The same procedure applies when submitting a declaration through a representative, only an extract of the power of attorney is added. The entrepreneur must indicate who exactly he trusts to sign and hand over declaration, and certify the document with a signature and, if available, a seal. You will also need to fill out the section of the declaration about the representative, indicating that the document is being submitted by him. The representative must sign the declaration. The power of attorney is given to the inspectorate employee along with the declaration.

Tax reports should be sent by mail in a valuable letter with a list of attachments certified by the head of the communications department. To do this, you will have to evaluate each investment in a particular amount at the discretion of the sender.
The date of sending the document is the day of its delivery to the post office, confirmed by a receipt for payment for its services.

To pass declaration, the entrepreneur must choose a service with which he can do this. Their supply on the market is large. Some charge a subscription fee, others a one-time fee, but with the help of the electronic accountant "Elba" you can submit declaration in connection with the application of the simplified tax system. You must conclude an agreement with the service or join the offer and issue a power of attorney for it. It is taken from the website, and a completed and certified copy is uploaded to the website as a scanned copy or sent by mail in the original. Then, using the interface, you can generate declaration, it from the computer and give the command to send.

Individuals who independently calculate and pay tax on their income are required to submit a personal income declaration every year. Income can be the sale of an apartment, a car, or income from commercial activities. You can submit a declaration voluntarily if you plan to take advantage of social deductions (costs of education, treatment, purchase of an apartment). The declaration in form 3-NDFL must be submitted no later than April 30 of the following reporting year.

You will need

- declaration in form 3 personal income tax.

Instructions

Tax return form 3-NDFL was approved by order of the Federal Tax Service of Russia dated November 25, 2011 No. ММВ-7−3/654. You can fill it out by hand using blue or black ink; print on a printer (you cannot use double-sided printing, print each sheet separately); use the program, which is located on the website of the Federal Tax Service of Russia www.nalog.ru in the section “Software” - “Software for individuals and individual entrepreneurs”.

The title page (consists of 2 sheets) and section 6 of the declaration, which determines the amounts of personal income tax to be paid (surcharge) to the budget or refunded from the budget, are required to be completed. On the title page, indicate the number of the adjustment; if this is your first declaration for the reporting year, then enter 0, then the taxpayer category, full name, tax authority code and OKATO (you can check with your district tax office), INN. On the second page of the title page, indicate your taxpayer status, address, and passport details.

Depending on the reason for filling out the declaration: to refund the tax paid or vice versa to pay the calculated tax, fill out the appropriate sections. Section 1 - for calculating the tax base and the amount of tax at a rate of 13%; section 2 - at a rate of 30%; section 3 - at a rate of 35%; section 4 - at a rate of 9%; section 5 - at a rate of 15%; Section 6 is final, it reflects the amounts to be paid or refunded from the budget. If you want to receive, fill out sheet E, for social (training, treatment) fill out sheets G2 and G3.

Declaration for personal income tax, you can take it personally to your tax office or send it by mail with a list of the attachments or transfer it via telecommunication channels. Your authorized or legal representative can submit a declaration (form 3-NDFL). If you are applying for a deduction, please include copies of supporting documents.

note

If you are claiming historical deductions, the return form must match the tax return in effect for that period.

Helpful advice

A declaration of income in Form 3-NDFL must be submitted when renting out an apartment; when selling any property (apartment, car); when receiving income under civil contracts; when winning in a casino or lottery; notaries, lawyers.

Currently, the legislation of the Russian Federation allows filling out and submitting a declaration of income of an individual or legal entity for Internet. This greatly simplifies the tax reporting procedure. To complete the documentation, use the government services website and fill in the required information.

As soon as the next date for submitting reports approaches, a feeling of fatigue appears in advance from being in the queues of tax inspectorates. However, there is absolutely no need for this unattractive procedure; everything can be sent through regular postal services.

The best way (financially and in terms of time) is to send documents by mail. But can reports always be sent by mail and how can this be done correctly so as not to pay fines later?

Clause 4 of Article 80 of the Tax Code of the Russian Federation states: the payer has the right to send a declaration by post. But there are exceptions: electronically (via the Federal Tax Service website or through an EO operator) reporting is provided:

if this is directly established by law for a tax - for example, a VAT return (KND 1151001) is submitted no later than the 25th day of the month for the reporting quarter;
existing and established companies with an average number of employees over 100 people,
the largest payers by law (Article 83 of the Tax Code of the Russian Federation, order of the Ministry of Finance dated May 16, 2007 No. MM-3-06-308@).

All other enterprises can send reporting documentation by mail without fear.

How to send reports by mail

The day the Federal Tax Service accepts the reporting is the date the letter is sent. If necessary, contact the inspectorate to affix a stamp confirming acceptance of the report, providing them with a receipt and inventory.

The deadline for sending the letter is the last day for submitting reports. Find out the current deadlines from the Federal Tax Service or through accounting systems and accounting calendars.

When filling out the envelope, it is worth double-checking the address of the Federal Tax Service. Sometimes tax officials move, but information about this does not appear on the website immediately. An error in the address will not cause any particular problems: the post office will forward the letter to a new location. If the wrong Federal Tax Service is indicated by mistake, the letter will be forwarded. This error will become a problem when the company is liquidated: due to the reluctance to pay fines, you will have to go through many authorities to prove the fact of transfer.

All types of reporting documents must be sent by registered mail with notification and a detailed description of the attachment. The inventory is provided for by the Tax Code of the Russian Federation. You should not leave the shipment to the last minute: Russian Post is open until 20-00 (in most cases, of course, not always and not everywhere), and not all express delivery services send with an inventory.

Reports are sent by mail:

all companies, except the largest ones, with more than 100 employees;
for taxes for which the Tax Code has not provided only an electronic form;
by registered mail, rewriting attachments.

The taxpayer has the right to submit a 3-NDFL declaration and the documents attached to it to the tax authority not only in person, but also using postal services. But in this case, a mandatory condition must be met - the presence of an inventory of attached documents.

This is stated in clause 187 of the Administrative Regulations of the Federal Tax Service, approved. By Order of the Ministry of Finance of Russia No. 99n dated July 2, 2012; paragraph 1, clause 4, art. 80 Tax Code of the Russian Federation). When the 3-NDFL declaration is submitted by mail, pay special attention to how the documents are prepared. What Features of filing a 3-NDFL declaration by mail We will look at the Russian Federation later in the article.

Type of postal item

If we refer to clause 4 of Article 80 of the Tax Code of the Russian Federation; pp. “b” clause 10 of the Rules for the provision of postal services, approved. By Order of the Ministry of Telecom and Mass Communications of Russia No. 234 dated July 31, 2014, it says that the 3-NDFL declaration and the documents attached to it must be sent by registered mail with a list of attachments.

The letter will be registered, the sender will receive a receipt confirming the fact of sending, and the recipient of the Federal Tax Service, when the letter is delivered, will be required to sign for receipt.

In addition, such mailings can be sent to you as confirmation that the tax authority has received the declaration.

When a registered postal item is received by a postal employee, he will issue a receipt containing the following information:

Type of postal item.
Letter category.
Name of the postal facility of destination.
The name of the legal entity is the Federal Tax Service.
Postal item number.
The reverse side of the receipt will have a clear imprint of the post office's calendar stamp.

These points are recorded in paragraph 86 of the Postal Rules adopted by the Council of Heads of Communications Administrations of the Regional Commonwealth in the Field of Communications; 04/22/1992; clause 31 of the Rules for the provision of postal services.

The sent attachment, in addition to the 3-NDFL declaration, may contain copies of documents that confirm the information specified in the declaration sheets and sections. For example, this could be certificates in form 2-NDFL, copies, receipts, checks, other payment documents, etc. They will be needed if you independently calculate and pay personal income tax to the budget on certain types of income that you have become the owner of.

For convenience, you can create a register of documents attached to the declaration. These points are regulated by clause 3. Art. 80 Tax Code of the Russian Federation; clause 1.16 of Appendix No. 2 to the Order of the Federal Tax Service of Russia No. ММВ-7-11/671 dated December 24, 2014.

When you claim tax deductions, you will need to submit along with your return a tax refund application and copies of documents that confirm your right to the corresponding tax deduction.

After a while, the Federal Tax Service has the right to request from you the original documents on the basis of which the declaration was drawn up.

All documents that you will send must be recorded in the attachment inventory. It must be drawn up in two copies with the obligatory indication of the full postal address and name of the recipient (IFTS). Clause 154 of the Postal Rules states that the inventory must be certified by the sender’s signature.

The investment inventory form in Form 107 contains the note “Corrections are not allowed.” Be careful because any edits, cross-outs and corrections in the list of documents, additions with a pen to the printed text will not bring anything good. The tax authorities will ask additional questions and you will need to provide explanations, which will delay the process. When filling out the investment inventory, be extremely careful and avoid any blots or mistakes. Complete the inventory carefully, using only one filling method: either on the computer or by hand.

The inventory of the investment is the only proof of the fact that you sent the tax authority a declaration, and not an empty envelope or other papers.

Let's pay attention! If there is no list of attachments of documents as an appendix to the personal income tax, then this may become a basis for refusal to accept the 3-personal income tax declaration. This, in turn, may lead to missing the deadline for submitting the declaration to the tax authority. The exception is cases of submitting a declaration only for the purpose of obtaining tax deductions.

This point is stated in paragraph. 1 clause 4 art. 80 Tax Code of the Russian Federation.

The 3-NDFL declaration must be submitted to the tax authority at the place of residence (stay) no later than April 30 of the year following the year in which the declared income was received. If this date falls on a weekend, holiday or non-working day, then the deadline for filing the declaration is the next working day. If the purpose of submitting a declaration is to obtain tax deductions, then the document can be submitted after April 30, but within three years from the date of tax payment. This is stipulated in paragraph 7 of Art. 6.1, clause 7 art. 78, paragraph 1, art. 229 Tax Code of the Russian Federation.

When you submit 3-NDFL by mail before 24 hours of the last day of the deadline, this is considered a timely submission of a tax return by mail.

When the declaration is sent by mail, the date of its submission is considered to be the date of sending with a description of the attachment.

In paragraph 204 of the Administrative Regulations; Clause 8 of Art. 6.1, paragraph 3, clause 4, art. 80 of the Tax Code of the Russian Federation stipulates that this date is determined by the postmark on the inventory of the attachment.

Start date of the desk audit of the declaration

The desk audit will be carried out by the tax authority within three months from the date of receipt of the tax return and documents. This point is stated in paragraph 2 of Art. 88 Tax Code of the Russian Federation. When the declaration is sent by mail, the period for carrying out a desk audit will not be calculated from the date on which the document is considered submitted, but from the day when the tax authority received the corresponding postal item with a list of the attachments, since the Federal Tax Service does not have the right to start the verification process before it receives the whole package of documents. This is enshrined in the Letter of the Ministry of Finance of Russia dated June 19, 2012 No. 03-02-08/52, dated September 13, 2012 No. AS-4-2/15309@.

Taxation is a complex and nebulous subject for most Russian citizens. However, almost all of its citizens have to come into contact with this aspect of life in Russia. If you have never worked anywhere, do not own significant property and do not run your own business, this is the only way to avoid tax payments, and only partially.

The value added tax included in the price tags of most products has not been cancelled. And for goods such as alcohol and tobacco, serious excise taxes are included in the price. Therefore, almost every Russian regularly faces the need to pay taxes.

The situation is quite simple for citizens who are officially employed, work for their boss, and have neither a plot of land, nor a private house, nor a car. For them, all taxes have already been calculated, no paperwork needs to be submitted anywhere, and you don’t have to pay tax contributions yourself. The value added tax on consumed products is already taken into account in their price, and the personal income tax is paid for such people by their employer.

However, if you are required to pay any other taxes, you must submit a completed return to the tax authorities each year. In addition to the declaration, you need to send documents such as an application for a deduction to the tax office. In this article, we will not go into detail about what deductions are, as well as other basic questions regarding taxation. Instead, we will look at the process of filing a return with the tax authorities.

In the Russian Federation, all taxpayers are required to file tax returns with government authorities. In fact, even if you do not pay anything except personal income tax and VAT, your boss sends the declaration for you. However, if for some reason you have to do it yourself, then you need to know the procedure for sending the declaration very well.

In today's article, we will tell you in detail about how to submit a tax return. In particular, the following ways of submitting a document will be discussed:

in paper form directly to the authorities;
in paper form by mail;
digitally via email.

As you can see, there is a fairly convenient system so that every citizen can submit a declaration on time.

The article will discuss the deadlines for submitting the document, as well as the deadlines for filing an application for a deduction.

The article will be useful to absolutely all citizens who are required to submit a declaration to the tax authorities. In addition, it will be useful for accountants in filling out reports.

When do you need to submit your tax return?

According to the legislation of the Russian Federation, all taxpayers are required to submit a reporting document for the previous year no later than April 30 of the current year. It doesn’t matter whether you became obligated to pay tax in December or January of last year. The rules are the same for everyone - if at least one day from the previous year you were obligated to pay a tax contribution, then you must submit a declaration by April 30 of the current year.

This rule applies only to tax returns. If you want to submit an application for a deduction, then you have the right to do so at any time of the year. However, please note that the deduction will begin to be provided only next year.

How can I file a return in 2015?

Modern technologies are widely used in all spheres of life of our citizens. Today, many services can actually be arranged over the Internet using the Government Services portal (or, more simply put, through “government services”). A similar situation exists with tax services. You can choose the application method that is most convenient for you and submit your papers through the system that suits you.

There are currently three such systems. They were listed in the introduction, and in this section we will reveal the essence of each of them and the procedure for submitting documents on them.

In paper form directly to the tax office. If you are comfortable filling out the declaration in general form and bringing it to the tax office yourself, then use the “old-fashioned” method. The advantage of submitting documents this way is that you can always be sure that they arrived on time. To fill out a tax return, download a sample, print it and enter all the necessary data by hand. Please note that there are some fields where lines are represented as letter boxes - these lines must be written in block capitals.
In paper form using Russian Post services. If you do not have time to visit the tax authorities (or there is no such opportunity - for example, you are in another city), then you can send the declaration in paper form, but by mail. To do this, fill out the printed form in the same way as described in the previous paragraph. Then contact the Russian Post office. Explain to the employee that you need to submit a tax return. A staff member will provide a suitable envelope and stamp the postage date. Please note that the date of mailing is considered the date on which you submitted the documents. Thus, even if you send a letter on April 29, and it arrives at the tax office only after May 10, then no fines will be imposed on you. The Russian Post office will also have to fill out an inventory of the contents. This is a simple procedure that will be performed almost entirely by a postal employee. The inventory is necessary here because the tax return is an official and valuable document.
Submitting a declaration electronically is extremely easy. Download a form specially prepared for electronic filling, fill it out by entering all the necessary information on the computer. Save the resulting document and then submit it using the government services portal. You can easily find the necessary option on this site if you carefully study the “Taxation” menu.