tax legislation of our country provided that the sale of apartments, getting prizes, items under the contract of donation, proceeds from the lease of property or proceeds that have not been taxed by tax agents, an individual should submit an original report on income received in the form 3-NDFL.This rule is enshrined in the responsibilities of taxpayers, the number set by Article 23 of the Tax Code of the Russian Federation (item №1, subparagraph 4).
Just say that the declaration of the sale of the apartment must be submitted without fail, if you owned real estate is less than 3 years.This measure is due to the specific tax on potential income from speculative activities in the property market, asusually people buy a house to stay in it for a long time.Accounting documents are served to the tax authorities at the place of registration in the period up to 30 April of the year following that when you had a sales transaction, such as apartments.
If the declaration in the sale of apartments will not be submitted before that date, the seller will be held liable for tax reasons, and subject to a fine of 1,000 rubles.Keep in mind that taxes are generally not subject to the operation of the real estate which is in your property more than three years.In this case no statements to the tax authorities do not give up.
Tax return on the sale of apartments form part of the "Tax on income of individuals."She filled in sheet "E" with the recommendations set forth in the seventeenth chapter of the Annex to the Order of the Federal Tax Service №2 № MMB-7-3 / 760 @ (adopted in 2011, November 10), or newer versions of this document.You can use specialized programs for reporting that provides free tax inspections.
you need to specify the name and initials in the blank header.Further, in paragraphs 1.1.1 to 1.4.1 for the observed amount of income received, to confirm that the application copies of sales contracts.In sub №№ 1.1.2 - 1.3.2 notes the amount allowable for all objects implemented tax deduction that can not exceed the currently one million rubles.Please note that the implementation of the apartment less than a million, with possession of less than three years it still amounts to a declaration.
Declaration on the sale of apartments in its form can be used to supply information on the sale of property other than apartments, houses and so on. To do this on the same sheet "E" is 2.1 points.and 2.2., which shall contain information on income received from the sale (eg, selling machines), as well as the amount of tax deductions (paragraph 2.1.2. - 250 000 rubles, in paragraph 2.2.2. - in the amount of documented income).
Even if you're not selling, and buying real estate, it makes sense to carefully keep all documents related to the transaction, starting from the contract of sale and ending with bank statements, receipts, composed acts of Acceptance.They can be useful in the future, when the apartment is sold and there is a need in this document as a declaration of the sale of apartments.
