Taxes are obligatory payments to the local or state budget, which are paid for reporting period both individuals and legal entities. The main problem when paying taxes is that many citizens do not even understand that they must know how to make a declaration, and do not know in what cases it is necessary to file tax return. At legal entities often questions arise regarding the preparation of a VAT tax return if they are not single tax payers. Many get out of this situation, using the help of third-party organizations, including audit companies. However, this solution to the problem is completely unsuitable for individuals who, for example, rent an apartment, because their profit is relatively small for the year.

Declaration 3 personal income tax

It is necessary to draw up a personal income tax declaration 3 in accordance with Ch. 23 of the Tax Code of the Russian Federation, as well as guided by the Order of the Ministry of Finance of the Russian Federation, approved on November 25, 2010. According to the latest normative document, a new tax return form for individuals has been approved - be sure to take this point into account before drawing up a tax return, since providing an outdated form is fraught with negative consequences - penalties. It is necessary to submit a declaration for the reporting year before April 30 of the next year, that is, for 2012, the tax return is submitted on April 30, 2013, but no later than this date. There are no deadlines for filing a return for tax deductions, that is, it can be submitted to the local office of the Tax Inspectorate at any time.

Personal income tax is calculated as a percentage of the taxpayer's total income. It must be remembered that the tax base does not include tax deductions and amounts exempted from taxation. The declaration must include all income, including those received in kind (gifts). Royalties for intellectual activity, income from the rental of real estate, from the sale of movable and Not movable property, including land plots, winnings and various bonuses, wages - all these are components of total income. In Russia, the personal income tax rate is 13%. However, there are specific types of income subject to different interest rates.

Before you draw up a declaration of 3 personal income tax, please note that your wages are taxed, and you are given in your hands already in their pure form. The tax calculation and transfer is carried out by the tax agent, that is, your employer, therefore, in your declaration you should not include wages, as well as bonuses received at your main place of work. If, in addition to wages and other incomes, at your main place of work for the reporting period, you did not have any income, then, in principle, you do not need to submit a 3 personal income tax declaration.

Range of individuals submitting the declaration:

• Persons who have received certain income from businesses that are not tax agents.
• Individuals who have sold their own property that has been in their use for at least 3 years.
• Individuals who received income during the year from tax agents, but at the same time, the latter did not withhold tax from these incomes.
• Persons who have received winnings, including those from slot machines.
• Persons who have received income as heirs of the authors of various works and inventions.
• Persons who received real estate or a vehicle as a gift, all kinds of shares and shares, shares from persons who are not individual entrepreneurs and close relatives, but are individuals.
• Persons who have been paid income from sources located abroad.

The declaration of income is submitted by individual entrepreneurs, notaries, lawyers and other persons who are engaged in private practice.

VAT declaration

Before making a VAT return, a specialist of a company or organization, a private entrepreneur and a person who is recognized as a VAT payer when moving goods through customs must know when this tax on goods and services is calculated. VAT is the most complex tax, so there are more than enough questions about it. Article 149 of the Tax Code of the Russian Federation contains a complete list of transactions that are not subject to VAT. When calculating VAT, it is important to know the moment when the tax base is determined - it occurs when the company ships goods and provides services. If the enterprise receives an advance payment for goods or services that have not yet been shipped, then the moment of determination tax base is getting Money from the client.

It is important to know not only how to draw up a declaration correctly, but also when it must be submitted. Thus, VAT returns are submitted quarterly, by the 20th day of the month following the reporting period. The form that is filled out for VAT reporting has been developed by the Ministry of Finance of the Russian Federation, however, as a sales book and a purchase book. These books must be kept by the taxpayer. Article 164 of the Tax Code of the Russian Federation establishes VAT rates - the basic rate is 18%.

personal income tax for 2018, paid at the place of registration of the taxpayer. On time no later than July 15, 2019.

Note: Issued in accordance with the law of 25.07.2002. No. 115-FZ "On the legal status foreign citizens in RF".

Income received by tax residents of the Russian Federation from the sale of:

• residential buildings,
• apartments,
• rooms,

including privatized living quarters,

• garden houses,
• land plots

And shares in said property. owned by the taxpayer three years or more. And also when selling other property that was owned by the taxpayer for three years or more.

3 . From income received by tax residents of the Russian Federation. (with the exception of Russian military personnel serving abroad). From sources located outside the Russian Federation.

4 . From other income, upon receipt of which it was not withheld personal income tax agents.

5 . With winnings paid by the organizers of lotteries, sweepstakes. And other risk-based games (including using slot machines).

6 . From remuneration paid to heirs(successors) of authors of works of science, literature, art. As well as authors of inventions, utility models and industrial designs.

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7 . From income received from individuals who are not individual entrepreneurs, in the order of donation:

• real estate,
• Vehicle,
• shares,
• share,
• shares

The exception is income not subject to taxation in accordance with clause 18.1. Received as a gift of the above property. If the donor and the donee are family members, close relatives in accordance with the Family Code. Spouses, parents, children, including adoptive parents and adopted children. Grandfather, grandmother, grandchildren, full and half-blooded (having a common father or mother) brothers and sisters).

Note: Letter of the Federal Tax Service of Russia dated 10.07.2012. №ED-4-3/ [email protected]

8 . From income in the form of a cash equivalent: real estate, securities transferred to replenish the target capital non-profit organizations in the manner prescribed by the Federal Law of December 30, 2006 No. No. 275-FZ, with the exception of cases provided for in paragraph 3, clause 52:

In the event that on the date of transfer of real estate it was owned by the taxpayer-donor for three or more years. Then, when the monetary equivalent of such property is returned, the income received by the donor in full is exempted from taxation.

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The procedure for filling out a tax return 3-NDFL 2019

Declaration 3-NDFL can be printed on a printer. Or fill in by hand using blue or black ink. The presence of various blots and corrections in the Declaration is not allowed.

The form of the personal income tax declaration for 2018 has changed

Therefore, IP on OSNO, as well as citizens who either need to report to the tax authorities about their last year's income. Or you want to declare your right to a tax deduction, you must submit a declaration in a new form.

Note: and the procedure for filling out 3-NDFL, see Order of the Federal Tax Service of Russia dated 03.10.2018 No. ММВ-7-11 / [email protected]. Effective from January 1, 2019

How to fill

Fill out the declaration in the form 3-NDFL according to the rules common to all tax returns. Included in the declaration be sure to include:

• title page;
• section 1;
• section 2.

Include other applications and calculations in the declaration as necessary. That is, only when there are income and expenses that are reflected in these applications and calculations, or the right to tax deductions. This is stated in paragraph 2.1 of the Procedure approved by Order of the Federal Tax Service No. ММВ-7-11/569 dated 03.10.2018.

For printing on paper, the declaration can be drawn up without framing the cells and dashes. Fill in the characters in Courier New font, 16–18 points high (clause 1.13.2 of the Procedure, approved by order of the Federal Tax Service dated 03.10.2018 No. ММВ-7-11/569).

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Examples of filling out a 3-NDFL declaration for 2018

See an EXAMPLE of an IP declaration on OSNO in .PDF format for 2018

COMPLETE DECLARATION 3-NDFL 2018 online

Samples of declarations 3-NDFL for 2018
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(from 10.02.2018 to 01.01.2019)
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When selling any movable property, such as a car or an apartment

Samples of declarations 3-NDFL for 2017 (old, before 02/10/2018)
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For a tax refund when buying a home

For tax refunds on home purchases and mortgages

For a tax refund on tuition fees

For a tax refund on medical expenses

For a tax refund when receiving a standard tax deduction

When selling any movable property. For example, cars or apartments

Sample declarations 3-NDFL for 2016
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For a tax refund when buying a home

For tax refunds on home purchases and mortgages

For a tax refund on tuition fees

For a tax refund on medical expenses

For a tax refund when receiving a standard tax deduction

Samples of declarations 3-NDFL for 2015
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For a tax refund when buying a home

For tax refunds on home purchases and mortgages

For a tax refund on tuition fees

For a tax refund on medical expenses

For a tax refund when receiving a standard tax deduction

When selling property, such as a car or apartment

Sample declarations 3-NDFL for 2014
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For a tax refund when buying a home

For tax refunds on home purchases and mortgages

For a tax refund on tuition fees

For a tax refund on medical expenses

For a tax refund when receiving a standard tax deduction

When selling property, such as a car or apartment

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Instructions for preparing a 3-NDFL declaration for submission to the tax office

To do this, in the section Declaration 3-NDFL" / "Fill online".

1. You will only need to answer simple clear questions and tips. Which you will see on the screen, instead of the confusing questions of the form.

2. The program will select the sheets needed for your situation.

3. The program will calculate totals and put down the codes.

Please remember to do the following before submitting your declaration.

1. Fasten the sheets. It is necessary to fasten the sheets in such a way that the paper clips do not go into the fields with information, bar codes, and the like.

2. Attach documents. In case they are. For example, documents confirming the right to a tax deduction. What documents must be attached for the deduction can be found on the Ndflka.Ru website in the "Useful" / "Documents for the deduction" section.

3. Sign each sheet and enter the date in numbers in the format "DD.MM.YYYY" at the bottom of each sheet. Please note that the signature and date must also be put down on the first sheet. But in places that differ from other sheets, that is, above the inscription "Name of the document confirming the authority of the representative" (in the lower left part of the sheet).

4. Indicate the number of sheets on the first sheet. On which the documents attached to the declaration, in the field "pages with the attachment of supporting documents or their copies on ___ sheets". This is a three-digit field above a horizontal line that runs through the entire sheet. In three-digit format, for example, "015". If there are no documents, put a dash through all three cells of this field.

Download a blank tax return form 3-NDFL and the procedure for filling out

1. In xls format (Excel)

• 2018 (.xls, 267 Kb), valid from 01-01-2019
• , 498 Kb, valid from 19-02-2018
• , 473 Kb

Each individual entrepreneur has an obligation to submit reports and pay taxes. Often there are difficulties with filling out a tax return and calculating payments.

A declaration is a document in which profit from entrepreneurial activity.

A tax return is a mandatory document by which all entrepreneurs in our country report to the state. The tax authorities monitor the profitability of taxpayers' activities and payments to the state budget corresponding to income.

Kinds

There are several types of tax return. What kind of tax return does an individual entrepreneur submit?

Selecting a specific type of reporting document is directly dependent on two factors:

• type of entrepreneurial activity;
• applicable system of taxation.

Each system of taxation has its own form of report and its own terms. The declaration can be submitted quarterly or at the end of the year.

For individual entrepreneurs on the simplified tax system, it is required to fill out a tax declaration paid in connection with the application of the simplified taxation system.

Known 3 types of reporting documents.

Complete

A full declaration is a reporting a document that provides complete data on all income received from the implementation of entrepreneurial activities.

There are taxes that are mandatory for all, and there are those that must be paid as a result of certain actions in the course of entrepreneurial activity. They also fill out a reporting form.

Refined

An updated declaration is a reporting a document that makes adjustments to the full declaration.

Issued:

• at the request of the tax authorities, if inaccuracies were found in the completed document. In this case the tax authority will impose a fine on the entrepreneur.
• at the initiative of the entrepreneur, to clarify if the information in the full declaration turned out to be incorrect. Since the legislation in our country often changes the requirements for filling out, errors can be made as a result.

A "clarification" is submitted in the same way as the primary declaration, its main difference will be a stamp on the front side of the form.

There is also no strictly defined period in which an amended declaration must be submitted. But it is better to issue a cover letter to it, where all the inaccuracies in the primary document will be detailed.

In what cases should this type of declaration be submitted, see the video:

Zero

Certain types of reporting are not provided for by law at all, but they must be properly drawn up and submitted to the tax authorities. Here we are talking about a null declaration.

Nowhere is there any indication of the correct formatting of such a document. But many entrepreneurs often use it.

A zero declaration is submitted in the event that an individual entrepreneur did not work during the reporting period. For imputed tax payers, unfortunately, there is no such possibility.

Final

With the complete cessation of its activities the taxpayer is required to file a final return.

If this is not done, the tax authorities will not accept the application for closing the IP.

When is it due and how do I fill it out?

A report on the simplified tax system by individual entrepreneurs is submitted at the end of the year by April 30 or by the next day of the working week, if the deadline falls on a holiday or weekend.

Filling out the document for submission to the tax service can be carried out by the entrepreneur independently or by third parties by proxy. The most important thing when filling out is to provide reliable data.

With a simplified taxation system

At self-completion the reporting document is free from errors and omissions. This happens especially often if the entrepreneur is inexperienced.

Therefore, it is beneficial in this situation. turn to professionals who will qualitatively enter information into the declaration and submit it to the tax authorities on time. The entrepreneur will only be required to provide information about their income.

But it is important for an entrepreneur to understand that third-party accounting firms do not submit reports for free. In this regard, there will be another cost item.

It is better to clarify in advance in such an organization their capabilities and specialization. They may only deal with certain types of tax returns.

In this case, the entrepreneur may violate the deadlines and fail to submit reports on time, which will entail penalties.

Now you can also create a report using specialized service on the Internet:

• For example, you can use service "My business" with a user-friendly interface with which you can calculate fixed contributions, taxes under the simplified taxation system and a single tax on imputed income.

  In addition to reporting to the tax authorities, it is possible to issue reports to Pension Fund and the social security fund.

• Another interesting internet service "Contour Elba", with the help of which a declaration is filled out and submitted to the tax service completely free of charge for an entrepreneur.

  This opportunity is available to the new enterprise during the first year of operation. Filling out is simple and clear, does not take much time.

This option is very convenient because you do not need to go anywhere, you can fill out and send the declaration without leaving your office or home. In terms of cost, it will be cheaper than when contacting an accounting firm.

Under the general system of taxation

It happens that serious activities are carried out, which do not fit under the simplified tax system and UTII, then the general taxation system will be chosen. Self-filling the declaration and calculating tax payments through Internet services can be difficult.

If an entrepreneur doubts himself and is afraid of making mistakes, then he can hire a qualified accountant who will be responsible for reporting.

It is important to draw up a power of attorney certified by a notary. If the power of attorney is not drawn up or not certified, then the accountant may refuse to accept the accountant when submitting the reporting document.

An entrepreneur who decides to fill out a declaration on his own will need a special form. You can find it on the Internet or purchase it at firms that deal with paperwork for individual entrepreneurs.

Also on the network there is information about the correct filling of the declaration, a kind step-by-step instruction. If you strictly follow it, then you can successfully draw up reports and calculate the amount of payments without resorting to the help of accounting services.

How to send?

An entrepreneur can submit a tax return in the following ways:

• Personally contacting the tax office. If the reporting is submitted in person, the specialist puts a mark of acceptance. This stamped form is best kept. It may happen that you have to prove to the tax authorities the timely submission of the reporting document.
• By mail. In this case, you need to make an inventory of the attachment in two copies and ask the postal worker for a check in which the date the letter was sent is indicated. It is this number that will be considered the date of filing the tax return.
• Through the Internet.

Each of the above methods has its own advantages and disadvantages. The choice is up to the entrepreneur. It is important to assess all risks before making any decision.

An individual entrepreneur must submit reports in accordance with the deadlines established by law. Often, due to distraction or forgetfulness, this process is delayed, which is a gross violation and is punishable by penalties.

The following factors influence the amount of the fine:

• type of taxation system;
• the amount of tax payable in the given period;
• number of days overdue.

In addition to penalties there is a possibility of seizing the current account and blacklisting an irresponsible entrepreneur, after which his activities will be subject to regular inspections by the tax authorities.

That is why it is better to approach the submission of tax returns with all responsibility, so as not to create unnecessary problems for yourself in the course of your main activity. If you attract the close attention of the tax authorities, this can only worsen the state of all the affairs of the entrepreneur.

Grounds for refusal of admission

In some cases, the tax office has strong grounds for not accepting reports from an individual entrepreneur.

These reasons include:

• submission of a reporting document without presenting a passport;
• non-compliance with the established form of the reporting document;
• the absence on paper of the signature of the person who is responsible for providing reliable information;
• lack of enhanced qualification electronic signature the head or his representative, or the inaccuracy of the data on the owner of the qualification certificate when submitting the declaration in electronic form;
• submission of a reporting document to the wrong tax authority. Before filing, it is necessary to clarify where to send, which body is competent in receiving this particular type of reporting.

Refusal to accept a declaration is equated to failure to provide it within the established reporting period, which will be considered a tax offense for which an individual entrepreneur is liable before the law.

Thus, an individual entrepreneur must approach the preparation of a tax return with all responsibility.

It is important to use the established form of the reporting document and take into account the requirements of the tax authorities and submit reports on time. Then no problems will arise.

When is 3 personal income tax filed

There are several reasons for filing a declaration. The main goal is the transfer of tax on additional profits or the return of excess withheld. Qualified assistance in filling out the declaration 3 personal income tax ensures the absence of errors and minimal loss of time to receive the deduction. The Tax Code provides for several situations when it is possible to receive compensation:

1. Construction, purchase of a house or apartment with the right to register residence - a property deduction.
2. Buying a car.
3. Expensive surgeries or medications.
4. Voluntary insurance.
5. Own education or a child (up to 24 years old, full-time).

In turn, additional taxable income obliges you to provide payment confirmations for the assignment of deductions. When carried out in one reporting interval of sale and sale material assets the result of the deduction and refund is calculated mathematically. The payment is offset against each other.

Filling principles

The legislation is constantly changing the rules of document flow, so it is important to keep track of its relevance. It is allowed to file a tax return immediately for a three-year period. In order to correctly issue and hand over 3 personal income tax without unnecessary problems, you need to follow the main rules:

1. Fill in on the computer through the program or with your own hand (only in blue or black ink).
2. Corrections, blots are not allowed.
3. Each calendar interval is assigned an individual form 3 personal income tax.
4. Serial numbering, TIN, dating and signature are affixed everywhere.
5. The tax declaration is drawn up in two copies. When printing on a printer, only one-sided printing is allowed.
6. To report on different places of work, separate blocks are filled in with OKTMO and information on wages.
7. The list of required sheets depends on the nature of the deduction and the type of reporting.
8. The order and numbering are strictly observed in the arrangement.

The basic blocks of the tax return, which are required to be filled out:

• title page with personal data;
• section 1 to indicate the totals for all OKTMO;
• section 2 for calculating the tax base;
• income from official sources.

Special coded forms simplify and unify the processing of materials. Modern electronic systems select a configuration option according to the specified requirements, which saves time on proofreading the required graphs. Convenient service, the accuracy of the input data ensure the literacy and reliability of the calculations.

How to file a tax deduction

Declaration 3 of personal income tax is submitted in the form of KND 1151020 using a new sample salary certificate for 2018. Individuals who have previously changed their place of work will have to re-order a document for deduction.

According to the rules, the tax return includes the main part, which is mandatory for all deductions:

1. Title page- the series, passport number and special encodings are indicated:

• taxable period;
• tax authority;
• a country;
• identity document;
• belonging to the Russian Federation.

2. Pages 1 and 2 are based on final counts.

3. Income in ascending order:

• in organizations of Russia - No. 1;
• outside the Russian Federation - No. 2;
• for those who are engaged in private practice, entrepreneurs and lawyers - No. 3.

4. Sheet 4 - if there are non-taxable financial resources.

The justification for accepting the declaration is also a statement from the taxpayer. To transfer money, you will need to fill in bank account details and information about individual. At the end, all pages are counted, their number is indicated.

property deduction

To take advantage of the housing tax credit, you will need to attach all checks and account statements that support personal financial expenses. Appendix 7 must be added to the basic set with the following characteristics:

1. Address, cadastral number, fractional ownership.
2. When the property is registered.
3. The amount of deductions for previous periods and the term of the initial offset.
4. The size of the tax base for determining the total amount of the deduction.
5. Remaining deduction.

When buying an apartment on credit, the norms of the law provide for the use of a deduction for paying interest after the expiration of the loan. To do this, the overpayment on the bank statement is calculated separately and entered in separate fields. Refund amount for a private house includes cost land plot. However, it is impossible to claim a percentage of the value of individual land.

Social deductions

When filling out the declaration 3 of the personal income tax for the social deduction, Appendix 5 is used. The types of expenses are indicated here: education, medical services, standard deduction. This also includes charity, voluntary insurance, pension savings. Full list published and constantly updated on government portals open access.

A student on a paid basis has the right to a tax deduction, or a parent for his child in a full-time department. Together with the basic papers, an education agreement, a copy of it and payment receipts are required.

For reimbursement from the budget for treatment, the following categories are taken into account:

• Expensive treatment.
• Medicines.
• standard therapy.

To offset medicines, a prescription established by the regulations and payment receipts are used. Please note that not all medicines fall into the category for compensation. The official list was approved by the Government in Decree No. 201 of March 19, 2001. The maximum compensation is 15600 rubles.

The tax deduction also relies on children. According to the classical scheme, this service is provided by the employer through the accounting department on a monthly basis, but it is also possible to use a one-time reimbursement. In Appendix 6, the fields are filled in according to the type of guardianship and benefit. All minor family members are eligible for a deduction. For the first two, 1,400 rubles are calculated, and for the third and subsequent, 3,000 each. Compensations cease from the moment they reach 350,000 rubles. cumulative total of earned funds by the parent.

Deduction for the sale of property

Citizens who have received material benefits from their own or other property will also have to fill in and report to the Federal Tax Service on time. This procedure can be avoided if the subject of the transaction has been owned for more than 3 or 5 years, depending on the method of receipt (by inheritance, as a gift, under an agreement). Appendix 6 is added to the general set, where they separately indicate the fact of the sale of the object of full ownership and shared ownership, indicating the costs of the acquisition.

According to the Tax Code, 1 million rubles. apartment is not taxed. Accordingly, the final figure is 13% of the value after subtracting the non-taxable million. It may also turn out that there is no benefit from the real estate transaction and then no deduction is made.

There is no fundamental difference in filling out 3 personal income tax for different intervals. Some adjustments are periodically introduced into the reporting in the form of the name of operations, deletion and addition of items accepted for accounting. For proper registration, pay attention to sample deductions provided by trusted resources.

To return the tax (receive a deduction) for 2017 (until February 19, 2018)

For a tax refund when buying a home

For tax refunds on home purchases and mortgages

How to get the correct 3-NDFL declaration faster and easier?

The easiest way is to quickly prepare the correct 3-NDFL declaration with Tax. With Tax, your declaration does not have to be redone. The tax will generate the necessary sheets of the form, calculate the totals, put down the necessary codes and check the data. You will receive the correct declaration and expert advice. And then you can choose whether to take the declaration to the inspection yourself or submit it online.

To report 2017 income (before February 19, 2018)

When selling property, such as a car or apartment

To return the tax (receive a deduction) for 2017 (from February 19, 2018)

For a tax refund when buying a home
A sample (example) of filling out a declaration for a tax refund (property deduction) when buying or building a home, for example, when buying an apartment, in PDF format.

For tax refunds on home purchases and mortgages
A sample (example) of filling out a declaration for a tax refund (property deduction) when buying or building housing, for example, when buying an apartment, and paying interest on a mortgage (payment mortgage interest) in PDF format.

For a tax refund on tuition fees
Sample (example) of filling out a declaration for a tax refund (obtaining a social tax deduction) for training costs in PDF format.

For a tax refund on medical expenses
Sample (example) of filling out a declaration for a tax refund (obtaining a social tax deduction) for medical expenses in PDF format.

For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a declaration for a tax refund upon receipt of a standard tax deduction in PDF format.

To report on income for 2017 (from February 19, 2018)

When selling property, such as a car or apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

To return the tax (receive a deduction) for 2016

For a tax refund when buying a home
A sample (example) of filling out a declaration for a tax refund (property deduction) when buying or building a home, for example, when buying an apartment, in PDF format.

For tax refunds on home purchases and mortgages
Sample (example) of filling out a declaration for a tax refund (property deduction) when buying or building a home, for example, when buying an apartment, and paying interest on a mortgage (payment of mortgage interest) in PDF format.

For a tax refund on tuition fees
Sample (example) of filling out a declaration for a tax refund (obtaining a social tax deduction) for training expenses in PDF format.

For a tax refund on medical expenses
Sample (example) of filling out a declaration for a tax refund (obtaining a social tax deduction) for medical expenses in PDF format.

For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a declaration for a tax refund upon receipt of a standard tax deduction in PDF format.

To report income for 2016

When selling property, such as a car or apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

To return the tax (receive a deduction) for 2015

For a tax refund when buying a home
A sample (example) of filling out a declaration for a tax refund (property deduction) when buying or building a home, for example, when buying an apartment, in PDF format.

For tax refunds on home purchases and mortgages
Sample (example) of filling out a declaration for a tax refund (property deduction) when buying or building a home, for example, when buying an apartment, and paying interest on a mortgage (payment of mortgage interest) in PDF format.

For a tax refund on tuition fees
Sample (example) of filling out a declaration for a tax refund (obtaining a social tax deduction) for training expenses in PDF format.

For a tax refund on medical expenses
Sample (example) of filling out a declaration for a tax refund (obtaining a social tax deduction) for medical expenses in PDF format.

For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a declaration for a tax refund upon receipt of a standard tax deduction in PDF format.

To report income for 2015

When selling property, such as a car or apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.

To return the tax (receive a deduction) for 2014

For a tax refund when buying a home
A sample (example) of filling out a declaration for a tax refund (property deduction) when buying or building a home, for example, when buying an apartment, in PDF format.

For tax refunds on home purchases and mortgages
Sample (example) of filling out a declaration for a tax refund (property deduction) when buying or building a home, for example, when buying an apartment, and paying interest on a mortgage (payment of mortgage interest) in PDF format.

For a tax refund on tuition fees
Sample (example) of filling out a declaration for a tax refund (obtaining a social tax deduction) for training expenses in PDF format.

For a tax refund on medical expenses
Sample (example) of filling out a declaration for a tax refund (obtaining a social tax deduction) for medical expenses in PDF format.

For a tax refund when receiving a standard tax deduction
Sample (example) of filling out a declaration for a tax refund upon receipt of a standard tax deduction in PDF format.

To report income for 2014

When selling property, such as a car or apartment
Sample (example) of filling out a declaration when selling property, for example, a car or an apartment, in PDF format.