Submission of 3-NDFL for 2022

Submission of 3-NDFL for 2022


Please be reminded that it is necessary to submit an income tax declaration on the form 3-NDFL for 2022.

The 3-NDFL declaration should be submitted by citizens of both the Russian Federation and foreign countries who independently calculate and pay income tax to the budget from the following types of income:

  • sale of property owned by an individual on the right of ownership;
  • obtaining income from other individuals or organizations (which are not tax agents), on the basis of concluded labour contracts, civil law contracts or lease agreements;
  • obtaining income from sources outside the Russian Federation (applicable only for individuals who are tax residents of the Russian Federation);
  • obtaining income for which income tax was not withheld by tax agents;
  • obtaining other income, the list of which is listed in article 228 of the Tax Code of the Russian Federation.

It is necessary to submit the declaration to the tax inspectorate at the place of residence of the individual. The deadline for submitting of the report is not later than April 30 of the year following the year of obtaining income. In 2023, this day is a day off, therefore, an individual has to report on income received for 2022 not later than May 2 of the current year.

Please note that owing to a number of changes in the field of tax legislation (transition to a unified tax payment, new cases of exemption from income tax, etc.), an updated report form is in effect, approved by Order No. ED-7-11/880 of the Federal Tax Service dated September 29, 2022.

An individual can submit a document independently or through a representative. The document submission form is either paper or electronic one. On paper, it is possible to submit a declaration in person or by mail with an enclosure list. In electronic form, the document can be submitted through the Unified state services portal or through the personal account of an individual.

And for foreign citizens who have received the status of a tax resident, the submission of 3-NDFL is a mandatory condition for the recalculation and refund of tax previously withheld at the rate of 30%.

In the matters of the preparation and submission of the 3-NDFL declaration, please contact Acsour. Our specialists will advise you in more detail on this topic.