CrimeaPRESS reports:
City residents prefer the electronic method of submitting tax returns in Form 3-NDFL. 97 percent of declarations were sent through the Internet service “Taxpayer Personal Account for Individuals” and the State Services portal.
Generating a tax return in electronic form significantly simplifies the declaration process and allows you to avoid errors due to the presence of prompts in the service and automatic filling of fields, in particular personal data, information about income, the amount of tax paid and accrued and other indicators.
Let us remind you that by May 2, citizens must report on income received in 2023:
- from the sale of real estate that was owned for less than the minimum period of ownership;
- in the form of expensive gifts not from close relatives;
- in the form of winning a lottery;
- from leasing property;
- from foreign sources;
- and other income.
Let us note that in accordance with the norms of the Law of Sevastopol “On establishing a minimum maximum period of ownership of real estate” dated November 17, 2020 No. 610-ZS, a minimum period of ownership of property is established for city residents. This means that without paying personal income tax, you can sell real estate whose tenure is at least three years. Before the adoption of the law, the general rule provided for five years for this purpose.
It should be borne in mind that in the case of the sale of real estate residential property in the amount of up to 1,000,000 rubles, and other property — up to 250,000 rubles per year, it is not required to submit a 3-NDFL declaration. When determining the tax base for calculating tax on the sale of real estate, the tax authority takes into account the cadastral value.
The personal income tax calculated in the declaration must be paid before July 15.
source: press service of the Federal Tax Service of Russia in Sevastopol
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