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:
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.