CrimeaPRESS reports:
The declaration campaign, which started on January 1, during which Sevastopol residents must report on their income, is in full swing. The final day for the submission of the declaration in 2023 falls on May 2.
In accordance with applicable law, the submission of a declaration in the form of 3-NDFL in certain cases is duty of a citizenand in others law for the purpose of obtaining tax deductions, that is, the return of a part of the previously paid (withheld) tax to the budget.
As part of the campaign for declaring the income of citizens in Sevastopol, the city’s tax service identified about 13 thousand citizens who are required to declare their income in 2023 following the results of the past year. Currently, about 20 percent of citizens have already fulfilled their constitutional obligation and reported on their income.
Let us clarify that the Tax Code provides for a list of persons obliged to submit a declaration. They can be grouped into six groups depending on the sources of income received:
First group — these are persons who received income from the sale of real estate owned for less than the minimum tenure, that is, less than 3 years, and not subject to tax exemption, as well as income from the sale of property rights, such as the assignment of claims.
Second — these are persons who received as a gift from other individuals who are not close relatives, real estate, vehicles, shares, shares, shares and other property.
Third group — These are persons who receive income from the rental of residential or non-residential property.
Fourth — these are persons who have received remuneration from individuals and organizations that are not tax agents, on the basis of concluded agreements and civil law agreements, including income from property lease agreements or lease agreements for any property.
Fifth — these are persons who have received winnings from lottery operators, distributors, organizers of gambling held in a bookmaker’s office and sweepstakes, as well as from organizers of gambling that are not related to bookmakers and sweepstakes.
AND sixth — these are persons who received income from sources located outside the Russian Federation.
It should be noted that the Tax Code provides for three main criteria for income for 2022, according to which citizens do not have the obligation to submit a declaration in the 3-NDFL form:
The first criterion, if the income from the sale of housing, in which the value of each such object or the total income from the sale of several objects does not exceed 1,000,000 rubles;
The second criterion is if the income from the sale of other real estate does not exceed 250,000 rubles. For example, this is a garage, a garden house, a car, a motorcycle, a parking space. At the same time, the value of each such object or the aggregate income from the sale of several objects does not exceed 250,000 rubles.
The third criterion is income from transactions of sale or donation of property between close relatives.
It should be noted that the Tax Code provides for three main criteria for income for 2022, according to which citizens are not required to submit a declaration in the form of 3-NDFL: if income from the sale of housing, at which the cost of each such object or the totality of income from the sale of several objects does not exceed 1,000,000 rubles; if the income from the sale of other real estate does not exceed 250,000 rubles; from income from transactions of sale or donation of property between close relatives.
The income of families with two or more children received from the sale of housing is exempted from submitting a declaration for 2022, regardless of the period such housing has been in their ownership. This procedure is applied subject to the following conditions:
- the age of the taxpayer’s children — up to 18 years old (or up to 24 years old if the child is studying full-time);
- the cadastral value of the sold residential premises does not exceed 50 million rubles;
- before April 30, 2023, the taxpayer acquired other housing as ownership (in case of shared construction, the full cost of the acquired housing was paid under the contract);
- the total area of the acquired dwelling exceeds the area or cadastral value of the sold dwelling.
If all of the above criteria are met simultaneously, the sold housing is not subject to declaration, regardless of the period of ownership of this property. But this rule applies only to residential facilities; this rule does not apply to transactions with non-residential premises and vehicles.
As for the opportunity to receive funds from the budget and submit a declaration in order to receive a tax deduction, most often taxpayers declare their the right to receive a property tax deduction, medical expenses deduction or education.
Let us clarify that the procedure and conditions for obtaining tax deductions are posted on the official website of the Federal Tax Service of Russia in the section individuals/receiving a tax deduction. Such a declaration can be submitted throughout the year. In this case, you can return the tax for the previous three years. It is most convenient to provide a declaration using the online service «Personal account of the taxpayer for individuals». In this case, many columns of the declaration are already pre-filled. In addition, the service allows you to track the stages of a desk audit of the declaration and quickly receive messages from the tax service in order to clarify the data for the fastest return of funds.
Last year, 38,000 tax declarations were submitted in Sevastopol, of which about 22,000 citizens of the city applied for tax deductions and 16,000 citizens from among those required to declare their income.
source: press service of the Federal Tax Service of Russia in Sevastopol
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