Declaration of incomes. Who should be served?

In our country, the main law that is responsible for regulating the calculation of rates, accounting and payment of taxes is the Tax Code of the Russian Federation (the Tax Code of the Russian Federation). Changes are regularly made to it, which must be monitored.

The collection of all tax deductions, excises, state duties is managed by the Federal Tax Service - the Federal Tax and Collection Service . The service has an official website on the World Wide Web - www.nalog.ru. Here, on-line for the convenience of users, there are numerous services, electronic acts, letters, orders of management bodies, recommendations on the correct calculation and deduction of all taxes are given in electronic form.

Objects of taxation can be:

• sale and production of goods,

• provision of services,

• carrying out works,

• personal property of citizens,

• property of organizations,

• the received profit and other.

Taxation in the Russian Federation is subject to any activity that is not illegal. For example, for the gaming business, drug sales, drug dealing, you will not pay tax charges, but immediately get a criminal sentence and a term "in places not so remote".

Each type of tax has its object of taxation. They are listed in the second part of the tax code of our country. The facts of payment of the entire amount of tax are certified by various procedural documents that are formalized as a declaration of income.

In articles 227 and 228 of the Tax Code, a direct duty to submit a declaration is assigned to the following categories of taxpayers:

• Citizens who have incomes under civil contracts of a legal nature (hiring or renting housing);

• Citizens who have benefited from the sale of their property or securities;

• Citizens who have received income in another country;

• Citizens who have received income from which the tax agent has not yet withheld the tax;

• Citizens who win a lottery, tote or other games based on risk;

• Citizens who have received income as an heir or successor, as well as the authors themselves;

• Citizens who received gifts from persons who are not close relatives, property, shares, vehicles, shares, shares, etc.

The declaration on the incomes of natural persons is submitted without fail by April 30 annually by the above-mentioned persons.

Notaries, leading private practice; Lawyers who opened a lawyer's office; Physicians engaged in private practice in all legally prescribed procedures file a declaration of income.

Also since 2008, officials are also required to submit a document that reflects all personal incomes and income of family members - a declaration on the income of civil servants.

The income declaration includes information:

• on all incomes received by the taxpayer for the reporting tax period,

• about tax deductions ,

• on sources of income payment,

• on amounts paid as advance payments,

• about the amounts of tax already paid to tax agents,

• on the amount of tax that must be paid back or paid on the basis of the tax period.

A declaration to the tax inspectorate under existing laws can be submitted independently or indirectly, through a legal representative, or sent by e-mail. The branch of the tax inspection is selected at the place of registration of the person submitting the income declaration. For non-compliance and violation of statutory deadlines for submitting reports to an accountable person faces a fine. To fill out and submit the income declaration should be in two copies - one will remain in the inspection of taxes and fees, and the second with a note of acceptance returns to the taxpayer.

If you want, you can fill out the declaration yourself: manually or in a specially developed program "Tax payer YL", which is available on the official website of the Federal Tax Service free of charge on-line.