The declaration campaign began in Crimea

Submit a declaration In the form of 3-NDFL, it is necessary on time no later than April 30, 2025. The declaration is submitted to the tax authority at the place of accounting, through the MFC or personal account of the taxpayer. Pay the personal income taxcalculated in the declaration, is necessary no later than July 15, 2025.

Persons who received income in 2024 are required to declare income:

• from the sale of property (movable and immovable), owned by a less minimum period of ownership;
• from the provision of services for leasing property to individuals;
• in the delivery of real estate, vehicles, shares, shares from individuals who are not close relatives (parents, children, grandparents, brothers and sisters);
• in the form of winnings paid by the organizers of the lotteries and other games in the amount of up to 15 thousand rubles;
• from foreign sources;
• self -employed persons who did not submit a notification to the tax authority on registration in the form of a self -employed person;
• Income received under civil law agreements.

The income received in 2024 should also declare individual entrepreneurs, notaries, lawyers who established lawyer rooms, and other persons engaged in private practice.

Revenues from the sale of an real estate object are exempted from taxation if the property is owned by the taxpayer owned by a more minimum deadline, which, in the general case, is 5 years. If the ownership is received by inheritance, either under a gift agreement from a family member, or as a result of privatization, or as a result of transferring property under a lifelong contract with dependent, or the sale sold is “the only”, then the minimum period of ownership is 3 years.

It is not necessary to declare the income received from the sale of real estate in the event that the taxpayer has the right to a property tax deduction and the amount of income from the sale does not exceed the established amount of the property deduction. For example, if the amount of income from the sale of the apartment (taking into account 70 % of the cadastral value) does not exceed or equal to the amount of tax deduction (1,000,000 rubles), then such income can not be declared.

A similar norm applies to the sale of inexpensive vehicles. In the case of the sale of a car up to 250,000 rubles, there is no obligation to declare such income.

The easiest way to file a declaration is to present it through the “personal account of the taxpayer for individuals”, which provides for its filling in interactive mode. In addition, the declaration can be represented personally or through a representative, sent in the form of a postal departure with a description of the investment, as well as through the MFC.

Source: press service of the administration of Feodosia