Tax Service of Sevastopol: Individual entrepreneurs on the general taxation system must report on the results of 2022 no later than May 2

CrimeaPRESS reports:

Individual entrepreneurs applying the general taxation system, notaries, lawyers, heads of peasant farms, as well as other persons engaged in private practice, are required to report on their income and transfer personal income tax to the budget.

The deadline for submitting a declaration in the form 3-NDFL for 2022 is no later than May 02, 2023. Who is required to submit a declaration?

A mandatory declaration is provided if the individual entrepreneur during 2022 carried out activities using the general taxation system, and also applied one of the special taxation regimes (STS, PSN), but lost this right during the year.

In the event that an individual entrepreneur applied a special tax regime, but received income from the sale of property used (commercial real estate) or not used in business activities (land, houses), he must also submit a declaration and indicate the income received.

And even if the entrepreneur did not conduct business and did not receive income in 2022, he must provide a «zero» declaration.

It is most convenient to submit the declaration via telecommunication channels (TCS), certifying it with a qualified electronic signature, which can be obtained free of charge at any certification center in the city of Sevastopol: st. Heroes of Sevastopol, 74; st. Proletarskaya, 24; st. Kulakova, 37.

If an individual entrepreneur ceased operations before the end of the year, then 3-NDFL must be submitted within five working days from the date of exclusion of the entrepreneur from the USRIP. At the same time, the report reflects information for the period from the beginning of the year until the day the entrepreneur was excluded from the register.

The declaration form is approved by order of the Federal Tax Service 29.09.2022 №ED-7-11/880@. The updated form, format and filling procedure are effective from January 01, 2023 with the income statement for 2022.

There is not much time left before the deadline for submitting the declaration. Currently, more than 10% of the number of entrepreneurs, lawyers, notaries and other persons engaged in frequent practice who are required to declare their income have submitted tax returns in the 3-NDFL form for 2022.

Let us clarify that a violation of the deadlines for submitting a declaration in the form of 3-NDFL and a violation of the deadlines for paying tax may result in liability in the form of a fine and the accrual of penalties.

source: press service of the Federal Tax Service of Russia in Sevastopol