Tax return for individuals (3-NDFL)

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Who has to file this tax return

Some categories of individuals in Russia must submit the income tax return. There is a special form for this tax return, which is called 3-NDFL (3-НДФЛ). The Russian letters in the name of the form are an acronym which stands for “personal income tax”. The 3-NDFL tax return form is not to be confused with another form for entrepreneurs with simplified taxation system.

The 3-NDFL form must be submitted by some individuals who sold the property, had income from abroad, received income on which the income tax has not been withheld. The 3-NDFL tax return form must be submitted by some notaries, private practice attorneys. The 3-NDFL form must also be submitted by self-employed entrepreneurs for whom common taxation system applies and by some other categories of tax payers.

It is also sometimes necessary to submit the 3-NDFL form if you are applying for certain tax deductions, such as standard tax deductions, social tax deductions, professional tax deductions, property tax deductions. In this case, submitting the tax return is your right, not the obligation.

When and how to submit

The the 3-NDFL tax return and all the supporting documents are usually submitted to the local tax inspection office no later than April 30 of the year following the year for which the tax return is submitted. Tax return may be sent by mail. In this case, it should be received by the post office no later than April 30. We advise that you keep the post office receipt.

The deadline for paying the tax payable amount is not the same as for the tax return submission. If you have to pay taxes, the payment must be submitted no later than June 15 of the year following the year for which the tax payment is submitted.

The individual tax return is submitted using a standard form (3-NDFL). The form and the completion guidelines are revised annually by the Russian Ministry of Finance, so it is crucial that you use the correct form for each year that you file your tax return.

How to fill tax return

The 3-NDFL tax return form and completion guidelines for 2009 approved by the Ministry of Finance (order #145н from 29 December, 2009) are available for downloading on our website. Russian Federal Tax Service prepared the software “Declaration of 2009”, which will help you to fill in the declaration. You should download the software and install it on your computer. Find out more about this software in the section “Useful”.

Soon at our website you will be able to fill your tax return online, save you tax return in the electronic form or print it out for submission to the tax authorities.

Valid as of 18.05.2012