The Federal Tax Service wants to abandon the standard 3-NDFL income declaration for individuals, said the head of the Federal Tax Service Daniil Yegorov. According to him, by 2024 the service plans to abandon this declaration for all tax deductions.
“Our common strategy is aimed at eventually bringing the system to such a state that there are no declarations at all. This also applies to individuals: in the future, we plan to abandon the 3-NDFL declaration for most cases, ”said Mr. Yegorov to RBK. According to him, Russians submit about 14 million declarations a year. He explained that the possibility of refusing 3-NDFL will depend on the access of the Federal Tax Service to the data.
Personal income tax (personal income tax), as a rule, is paid automatically, it is withheld from salaries. In some cases, a 3-NDFL declaration is required. For example, when receiving income from the sale of property, winning the lottery, from sources outside of Russia. Also, declarations are submitted by individual entrepreneurs, notaries and other persons engaged in private practice, lawyers who have established law offices. Also, 3-NDFL is needed when submitting documents for tax deduction.
The Federal Tax Service plans to automate services for all tax deductions. “We went through the investment deduction history, we went through the property deduction history and will cover all other deductions in this way. For deductions, you will not need to submit declarations, they will be automated, ”added the head of the department.
On May 21, amendments to the Tax Code came into force on the simplified receipt of tax deductions on expenses for the purchase of housing and repayment of interest on mortgages, as well as on transactions on an individual investment account. For the simplified receipt of deductions, individuals must create a personal account on the FTS website, fill out a declaration and collect supporting documents is not required.
On the automation of deductions – in the material “Kommersant” “Money to the tax and back.”