Updated tax return 3-NDFL
It is a revised report. For example, in the previous one there were such errors:
- mechanical errors were made;
- additional receipts were found to confirm expenses;
- the object of taxation was not specified;
- There were mathematical errors in the calculations.
Quite often, individuals incorrectly provide employer information.
The updated declaration is submitted with the adjustment number “1”, “2”, “3” and so on. It all depends on which corrective report is submitted to the Federal Tax Service.
Initially, you need to analyze whether there will be penalties for incorrect information. If errors were made in tax calculations and the tax was not transferred in full to the budget, the Federal Tax Service will issue a fine.
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| Olga Nikolaevna [email hidden] Belarus, Grodno Wrote 13398 messages Write a private message Reputation: 3085 | #41[595725] May 2, 2013, 1:33 |
Scroll: Resolution of the Ministry of Taxes and Duties of the Republic of Belarus November 15, 2010 No. 82
INSTRUCTIONS on the procedure for filling out tax returns (calculations) for taxes (fees), purchase books...7. If the payer discovers incomplete information or errors in the tax return (calculation), the payer makes changes and (or) additions to the tax return (calculation) in the following order: 7.1. if incomplete information or errors are detected in a tax return (calculation) for taxes calculated without an accrual total from the beginning of the year, filed for the previous tax period, the corresponding changes and (or) additions are reflected in the tax return (calculation) submitted for that tax period, for which incomplete information or errors were detected. On the title page of such a tax return (calculation) in the line “Making changes and (or) additions” the sign “X” is affixed; 7.2. If incomplete information or errors are detected in a tax return (calculation) for taxes calculated on an accrual basis from the beginning of the year, filed for the previous reporting period of the current tax period, changes and (or) additions are reflected in the tax return (calculation) submitted for the next reporting period current tax period. In this case: on the title page of such a tax return (calculation) in the line “Making changes and (or) additions” the sign “X” is not affixed; in the context of previous reporting periods, fill out the section “Information on understatement (overstatement) of the amount of tax subject to payment (refund) according to the tax return (calculation), in which incomplete information or errors were found.” The information reflected in this section is not filled out in the tax return (calculation) submitted for subsequent reporting periods. The sign “X” is placed in the line “Making changes and (or) additions” on the title page of the tax return (calculation) when making changes and (or) additions to it and filling out the section “Information on understatement (overstatement) of the amount of tax payable ( refund) on a tax return (calculation) in which incomplete information or errors were found”, submitted before the deadline for submitting a tax return (calculation) for the next reporting period; 7.3. If incomplete information or errors are detected in the tax return (calculation) for taxes calculated on an accrual basis from the beginning of the year, filed for the previous tax period, changes and (or) additions are reflected in the tax return (calculation) submitted for the previous tax period. In this case: on the title page of such a tax return (calculation) in the line “Making changes and (or) additions” the sign “X” is affixed; in the context of the reporting periods of the previous tax period, fill out the section “Information on understatement (overstatement) of the amount of tax subject to payment (refund) according to the tax return (calculation), in which incomplete information or errors were found”;
7.4.
The section “Information on understatement (overstatement) of the amount of tax subject to payment (refund) on a tax return (calculation) in which incomplete information or errors were found” is filled out without a cumulative total. At the same time, this section reflects the amount of tax, fee, subject to additional payment (reduction) in comparison with the amount of tax, fee, previously calculated for this reporting (tax) period. Clarification of the PAST tax period (=year) has nothing to do with declarations for THIS year. First, you pay additional tax
, then you submit an updated declaration, then the Tax Inspectorate will calculate the penalty and withdraw the money from your account.
Notification is being sent...
| sati26 [email hidden] Belarus, Minsk Wrote 6 messages Write a private message Reputation: | #42[595726] May 2, 2013, 2:53 |
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| milaja [email hidden] Belarus, Minsk Wrote 441 messages Write a private message Reputation: | #43[626403] October 21, 2013, 12:43 |
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| Blueberries [email protected] Belarus, Grodno Wrote 69 messages Write a private message Reputation: | #44[645512] January 28, 2014, 12:55 |
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| Blueberries [email protected] Belarus, Grodno Wrote 69 messages Write a private message Reputation: | #45[645561] January 28, 2014, 2:36 pm |
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| Alexandra [email hidden] Wrote 819 messages Write a private message Reputation: | #46[648852] February 10, 2014, 17:02 |
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| Olga Nikolaevna [email hidden] Belarus, Grodno Wrote 13398 messages Write a private message Reputation: 3085 | #47[648895] February 10, 2014, 11:24 pm |
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| Alexandra [email hidden] Wrote 819 messages Write a private message Reputation: | #48[649388] February 12, 2014, 10:51 |
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| Olga Nikolaevna [email hidden] Belarus, Grodno Wrote 13398 messages Write a private message Reputation: 3085 | #49[649712] February 12, 2014, 11:13 pm |
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| NaTa LiЯ) [email hidden] Belarus, Mogilev Wrote 143 messages Write a private message Reputation: | #50[650496] February 16, 2014, 5:12 pm |
Aleksandra wrote:
Olga Nikolaevna, thank you for your answer, but the inspector has questions, asks to submit an updated declaration, I don’t understand anything at all. My fault and omission is here, but WHY submit an updated declaration form in February?????? No matter how bad it all turns out for me.
There is no need to submit any updated information. And if the money ends up in the wrong place, you need to write a tax application so that it can be credited where it should be. For example, instead of income tax, tax under the simplified tax system.
I want to draw the moderator's attention to this message because:Notification is being sent...
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How to fill out an updated 3-NDFL declaration
When correcting inaccuracies in the report, you must use the form that was used when you originally filled it out. That is, if the taxpayer submitted 3-NDFL on paper, he will also submit the updated report on it. If he used a special “Declaration” program to fill out the declaration, errors need to be corrected in it. Do not forget to indicate the 3-NDFL adjustment number.
How to submit an updated 3-NDFL declaration
You can do this in several ways:
- take it to the Federal Tax Service in person;
- send by mail.
It must be remembered that the sooner inaccuracies are corrected, the less likely it is that penalties will be assessed.
The deadline for submitting reports in Form 3-NDFL is April 30 of the year following the reporting year. A declaration for obtaining tax deductions can be submitted throughout the entire reporting period.
The period for a desk audit of 3-NDFL does not exceed 3 months. When submitting an updated declaration, the deadline for consideration of the report begins to count anew.
Submission and review deadlines
The updated declaration must be completed and sent to the Federal Tax Service within 5 days (working days are counted) from the moment errors were discovered in the initial version. Failure to comply with this deadline may result in penalties. The likelihood of them being accrued is especially high if the error in the declaration was a tax deficiency. After this, a desk audit of this declaration may last for 3 months.
In general, according to the law, there are four deadlines within which an updated form can be submitted:
- The deadline for filing the 3-NDFL declaration is May 31. This date is also the deadline for providing the updated form.
- The deadline for paying income tax is July 15.
- Until errors are discovered in the initial version of the declaration (if the citizen noticed them before the tax inspectors discovered them).
- Before the on-site tax audit begins.
In all cases, except for the first paragraph, liability is provided for late submission of reports.
Sample cover letter for updated 3-NDFL declaration
According to the Tax Code of the Russian Federation, sending cover letters to the updated tax return is not mandatory. But there are times when this document is necessary.
There is no special form for writing a cover letter. Therefore, the document is drawn up in any form. It must contain the following information:
- about the recipient (to whom the letter is addressed);
- about the sender (taxpayer data: full name, tax identification number, OKTMO);
- document's name;
- the main part (it indicates the reasons for filing a clarifying declaration: the personal income tax amount, personal data, etc. are incorrectly indicated).
The taxpayer signs and dates it. An updated declaration is attached to the covering letter.
