Adjustment 3 NDFL. Tax adjustment number: what is it for? Where to enter the correction number and what must be indicated in it

Filling out tax returns is not an easy or interesting process. However, it is necessary to do so. When preparing a 3 personal income tax declaration, everyone is faced with the need to indicate the adjustment number. This column is located on the title page of the declaration and raises many questions. Especially many questions arise for those who fill out the declaration for the first time. Let's figure it out further. what to write the adjustment number in 3 personal income tax and what it is in the income statement.

In fact, there is nothing terrible or frightening about the correction codes. According to the completed number, the tax officer will be able to find out:

• You submit the primary or amended declaration;
• If specified, then which one?

It often happens that after the declaration was submitted, new data appeared or the submitter remembered that he had not indicated any information. For example, a source of additional income. Or it turned out that a citizen can receive a tax deduction.

The fact is that the “clarifications” are sent by mail after the primary declaration, but they all arrive at about the same time, which means that tax agents need to understand which of the documents to consider. Otherwise, the wrong declaration will be parsed. To prevent such errors, there is a personal income tax adjustment number 3.

What adjustment number should be indicated in the primary declaration?

Often you may be faced with the question of how to find out the personal income tax adjustment number 3. Everything is very simple. If the declaration that you send is primary, then the code 0-- is put on the title page, then, according to the rules, the correction numbers follow: 1,2,3,4, etc. But you should not leave the field empty in the first declaration, otherwise the document will be invalid.

You can make adjustments to the declaration as many times as you like - this is not prohibited, the most important thing is that in the latest version all sources of income should be indicated, as well as the reason for the deduction.

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How to fill out the declaration 3 personal income tax

There are many portals on the Internet that allow you to fill out a declaration in the form for free online. The most reliable way is to use the official website of the tax service. After going to the appropriate section, you must select the declaration of the year that you want to declare.

After clicking "download" on the computer will be installed

Tax reporting submitted by individuals and legal entities for each reporting period is the completion of the universal 3-NDFL declaration in the approved form, complete with documents confirming the entered data. Based on the analysis of these documents, the tax inspectorate makes a conclusion about the calculation of tax and the organization of property or other deductions. The declaration is filled in by the professionals of the tax agent in the case of official employment of an individual at the enterprise or by the taxpayer himself with income and expenses that occurred outside the competence of the employer.

What basic data is recorded in the declaration in the form of 3-NDFL

Each market participant is obliged to annually submit a 3-NDFL format declaration within the period established by the Tax Code of the Russian Federation in the following cases:

The work of the tax service

• If he does not have a tax agent, but receives official income in accordance with the Labor Code of the Russian Federation, which should be subject to income penalties during the past reporting period. That is, if a person needs to report for the profit of 2016, then he must submit a declaration for consideration before April 30, 2017, but in the absence of the necessary report for 2015, this procedure will no longer be possible to return without a fine. Since reporting for several periods at once is impossible.
• In the event that during the last tax period a person sold any registered property, namely, real estate (apartment, cottage, private house, land plot of individual housing construction, as well as shares in these objects) or a motor vehicle with the formation of a taxable base.
• If the specified person was provided with a sudden income from winning the lottery, sweepstakes or bookmaker.
• If the law can be applied retroactively in the form of a tax deduction in accordance with the program of subsidizing the purchase of housing by citizens.

If the tax base is not formed, but at the same time the transaction between market participants has been completed, it must be taken into account when submitting tax reports, despite the fact that it is not subject to taxation.

The main mistakes made by the population when drawing up a declaration in the form of 3-NDFL

The declaration form can be downloaded from sites such as https://www.nalogia.ru/useful/ , https://verni-nalog.ru/deklaracija-3-ndfl/formy/ , http://3-ndfl.info /?id=1 and many others that are easy to find when you enter the corresponding search query in Yandex. Also, the declaration can be filled out online through "Gosuslugi" on the website www.gosuslugi.ru and on the official website of the Federal Tax Service www.nalog.ru, subject to the preliminary registration procedure and obtaining an electronic key in accredited customer support centers, which are located in the offices of the Ministry of Communications and Post Office Russia".

The declaration is most often filled out in Excel format, followed by printing and affixing with a living signature, but in exceptional cases it is allowed to draw up a document by hand with a blue ballpoint pen in block letters and without the slightest corrections, errors or blots, which will instantly serve as a reason for refusal to consider.

Drawing up 3-personal income tax in electronic form

The declaration consists of 19 sheets for various purposes and a code, each of which is either to be completed or omitted depending on whether the operation described in it was performed in the reporting year or not. It is almost impossible to fill out a declaration without errors, especially without certain professional skills or experience in similar work, therefore, errors often occur during paperwork, which are pointed out by inspectors. The main errors that caused the denial of consideration of statements are as follows:

• The code of the FTS inspectorate receiving the report is incorrect.
• Mistakes were made in the personal data of the taxpayer or tax agent.
• There are inaccuracies or lack of data in the preparation of the personal income tax report for income based on the results of labor activity (income code 2***).
• There is not enough data in the columns informing about the purchases of real estate objects.
• Lack of information on completed transactions for the sale of real estate or movable property with the subsequent formation of a taxable base.
• Incorrect calculations of income, penalties, deductions, compensations.
• The insufficiency of the attached documents for the possibility of their office processing.
• The presence of corrections and blots that do not allow reading the entire text.
• When handwritten - illegible text that cannot be fully processed.

All of these cases are reasons for refusing to consider documents and make decisions on them. So, within 10 days after the submission, the tax authorities can return all documents with justification for errors in them, which obliges the taxpayer to immediately make adjustments and submit the corrected declaration again.

How adjustments are made in 3-personal income tax

Self-calculation of taxes

Adjustment number in the 3-NDFL declaration - how to find out? In accordance with the list of errors that the citizen received from the inspectors, he must print or download a new declaration form and fill it out again, correcting all the indicated inaccuracies and errors in parallel and supplementing it with data that was previously missing. Upon completion of all corrections, the number 001 is already put in the same upper left corner of the title page.

Important! The 3-NDFL declaration in its header in the left corner has the column “Adjustment Code”, which is indicated as 000 on the initially prepared document. registration or a call to the hotline at 8-800-222-22-22, he is obliged to accept the documents back and make their correction.

After making changes, the documents are submitted for verification again, however, a second copy, an updated form 3-NDFL, must be submitted for the initial declaration. In the event that a refusal comes again due to the fact that not all errors have been corrected or new ones have appeared, the declaration is drawn up for the third, fourth time, etc. During each adjustment, it is necessary to clarify its number - 002, 003, 004, etc. d.

By the final delivery, after which a positive decision of the IFTS will most likely be received, it is necessary to send all corrective versions of the declaration, despite the fact that the summary will be only for the latest corrections.

When submitting reports through the State Services or the Federal Tax Service website from the personal page, all adjustments can be made online with remote data forwarding using the feedback form, and the review progress can be tracked through a special service of the user's personal account.

Paying taxes

Deadlines for making adjustments in 3-personal income tax

However, in practice, the tax authorities provide the population with a maximum "grace" period of 5 days to make the required adjustments before re-surrendering, and if the citizen meets the deadline, then the deadline is not reset.

There are also situations when the applicant himself, either due to his forgetfulness or deliberately, does not enter any information into the 3-NDFL, and then changes his mind and issues an amended version with the correction number 001, submitting the revised 3-NDFL declaration for consideration. In this case, since the inspector does not know exactly what adjustments were made, he perceives the submitted document as a new one, and the report starts again.

Important! Any adjustment made on the basis of comments from the tax authorities should be carried out as soon as possible, since no one cancels the deadline for filing the 3-NDFL declaration until April 30 of the year following the reporting year, and the deadline for considering the declaration upon re-submission starts anew and may be 90 days, as after the first filing with the tax authorities.

When submitting a declaration with an adjustment number other than 000, the taxpayer, regardless of whether the corrected document was issued on his initiative or not, is obliged to attach an accompanying explanatory note to it, which sets out the essence of the adjustments, the grounds for their implementation, additional approving documents, as well as a list of all sheets that have been corrected, indicating in which specific places they were made. In this regard, each new adjustment number in the tax return must be accompanied by its own document.

Penalties for adjusting 3 personal income tax

The adjustment process itself, regardless of the number of options, is a working situation, and there are no penalties for it. However, this is subject to the condition that the period of verification does not exceed the limits established by law.

If, as a result of numerous adjustments, the deadline until April 30 was violated, then the following consequences are possible:

• In the event that there was a violation of the filing deadline, however, the audit passed before the actual time limit for paying taxes - July 15, then no penalties will be imposed on the individual or tax agent with rare exceptions. If during the audit it turns out that the applicant tried to deliberately reduce the personal income tax and the taxable base in order to avoid the full payment of the penalty, and the inspectors see the elements of the offense, then the fine will be issued in 99% of cases, and, in addition, an on-site inspection of the enterprise for detection of any other fraudulent schemes.

These actions may well reach the prosecutor's office and the subsequent initiation of a criminal case against responsible persons, if the latter department sees in the actions of the taxpayer a crime that can fit under the corresponding article of the Criminal Code of the Russian Federation.

If the corrections that caused the delay were made due to the inattention or poor qualifications of the applicant, then in this case everything will pass without sanctions.

Self-adjustment of 3-personal income tax on paper

The first moment is when no one informed the applicant about the presence of clarifications, but nevertheless he had already paid the amount of tax declared by him when declaring in the 3-NDFL form before the expiration of the statutory period. In such cases, the declaration must be corrected, however, due to the fact that the country's budget has not suffered inconvenience due to delayed receipts, no fine is charged, and the person admits the costs incurred by him without completing the check.

The second point is that if the citizen submitted the declaration on time, the inspectors also analyzed it on time during a desk audit, gave a decision on it, on the basis of which the taxpayer paid the required amount to the budget by July 15, but further errors were revealed that led to the need for correction set of documents.

Note! In a situation where the audit is delayed even after July 15 due to a large number of adjustments, it will be extremely difficult for a taxpayer to avoid a fine. Only two nuances are possible, due to which the applicant is usually not charged.

All of the above cases are not so frequent in practice, and usually the tax inspectorate tries to close the entire reporting period strictly on time, since in the event of a budget arrears from a particular tax department, intensive control and inspections by higher authorities will first of all take place in relation to the specified inspectorate of the Federal Tax Service.

• If the payment itself, in fact, regardless of the reasons for its delay due to the fault of the applicant, was not made on time, then a penalty is necessarily imposed on the taxpayer. This sanction is a percentage of the amount of the debt that is due, equal to 1/300 of the specified amount for each day of delay. Thus, if the tax payment is delayed, the amount payable increases daily.
• If a person does not agree with the actions of the tax authorities and believes that the delay was not due to the correction of the document, he can always file a complaint with a higher authority, up to the central department of the Federal Tax Service, which is quite capable of canceling unfair charges. If a citizen sees illegal acts in the actions of the tax authorities and can prove it, he should boldly draw up a statement of claim and apply to the court for a fair decision and compensation for moral damage, the amount of which is provided for in the tax legislation.

Adjustment of 3-personal income tax for a certain number in the process of checking the declaration is a standard phenomenon. However, if a person is not a professional, but he still needs to submit papers, then he should better contact intermediary companies on the Internet that will help declare income in the 3-NDFL form with a minimum number of shortcomings or without them at all, and responsibility for possible subsequent corrections , most likely, they will take over in full only if they are not related to the deliberate dishonest actions of the taxpayer. In the case when a person does not want to do this, it is better to use a sample declaration for clarity.

Assistance of a lawyer in the preparation of 3-personal income tax

Filling out the tax return can be entrusted to a specialist in this matter. But not every private entrepreneur has his own accountant, as well as the desire to pay for the services of an outside consultant. And when filling out the papers on your own, many questions inevitably arise, for example: “what to put the adjustment number in the 3-NDFL declaration?”. Let's look into this problem.

What is the adjustment number in the 3-NDFL declaration

Compared to the rest of the data, the adjustment code seems to be insignificant information. Many entrepreneurs who are faced with tax documents for the first time and do not want to go into details, put it at random. But in fact, this parameter is very important. It is for him that the tax inspector determines whether you are submitting an initial declaration or documents that contain updated information.

Why is it important to correctly enter the adjustment number in 3-personal income tax? What does it give? This number allows the payer:

• correct errors and misprints that were present in the primary version of the declaration;
• declare additional income not indicated during the first submission of documents;
• create a documentary base for obtaining a tax deduction.

In all these situations, you have to submit documents again. Therefore, in each of the new editions, the corresponding revision number will have to be indicated.

How to find out the adjustment number in the 3-NDFL declaration

In fact, determining the revision number for a given type of document is as easy as shelling pears. Count how many times you have already filed a declaration in the current reporting period and subtract one from the resulting number. This will be the value of the indicator you need.

Important! Even with the initial submission of reports to the tax service, the adjustment number must be indicated in it without fail.

If the declaration is submitted for the first time in a period, zero is put in the corresponding column. Next - the serial number according to the above formula. As you can see, everything is quite simple. And in order not to get confused in the order of numbers, when filling out documents, keep copies of previous reports handy.

Also keep in mind that according to the standards of the Federal Tax Service, you need to indicate the adjustment number in the following form "number-". That is, for the primary declaration in the corresponding column, you will need to put not just zero, but «0-» . The first revised option, respectively, should be marked "one-", etc. The nuances of registration must be observed, otherwise the document may simply not be accepted.

Is it necessary to provide correct information?

Tax reporting should be treated very carefully. If you find that you made mistakes in the primary declaration that affect the amount of personal income tax, you need to correct them and submit clarifying documents. This is stated in Article 81 of the Tax Code of the Russian Federation. It also indicates the amount of fines that threaten entrepreneurs who have not provided updated data, and stipulates the need for desk audits in case of violations.

Features of filing and filling out an updated 3-NDFL declaration

An updated 3-NDFL declaration (or otherwise corrective) is submitted to the IFTS at the address of permanent residence on a form valid in the period for which amendments are made (clause 5, article 81 of the Tax Code of the Russian Federation).

The forms that may be required to draw up an updated 3-NDFL tax return for the last 3 years are different. For 2016 and 2017 they were approved by the same document (Order of the Federal Tax Service dated December 24, 2014 No. MMB-7-11/ [email protected]), but exist in its different editions:

• for 2016 - as amended on 10.10.2016.
• for 2017 - as amended on 10/25/2017.

For the report for 2018, the declaration must be submitted on a form approved by order of the Federal Tax Service dated 03.10.2018 No. ММВ-7-11 / [email protected]

For the tax return form relevant for the report for 2017, look in the article "New tax return form 3-NDFL". Here you will find the form of the form relevant for the report for 2016.

The new reporting form for 2018 can be downloaded.

You can download programs for filling out tax returns in the form 3-NDFL for 2015-2018 on the website of the Federal Tax Service.

How to fill out an updated declaration 3-NDFL? Just like the original, but with the correct data. A feature of the revised 3-NDFL declaration will be that on the title page, in a window specially designated for these purposes, the serial number of the adjustment will be affixed. If the clarification is submitted for the tax period for the first time, then the number 1 is put.

How to file an amended 3-personal income tax return? The corrective declaration is sent to the IFTS along with a cover letter indicating the reason for its submission. If in the declaration filed for the reporting period, the fact of not reflecting information was admitted (for example, the taxpayer forgot to indicate the amount of income from the sold car, which he used for less than 3 years), then along with the clarification and the letter, supporting documents are also submitted in copies.

Is it possible to submit a revised 3-NDFL declaration remotely? An updated report can be filled out by a taxpayer and submitted to the tax authority remotely, but for this, an individual should receive an EDS in a timely manner. Filling out and sending the declaration are made on the website of the Federal Tax Service through your "Personal Account".

For information on how to clarify the declaration in accordance with the rules for filling out a profit declaration, read the article. “Refined declaration: what does an accountant need to know?” .

Are there any sanctions for submitting clarifications?

If a taxpayer submits an updated 3-NDFL declaration for the last reporting period after April 30, but before the tax payment deadline (until July 15 in accordance with paragraph 6 of Article 227 of the Tax Code of the Russian Federation), then no sanctions are imposed on him for incorrectly submitted data in original document. True, this applies to cases where the clarification is submitted before the fiscal department independently detects errors that led to an underestimation of personal income tax, or appoints an on-site inspection (clause 3 of article 81 of the Tax Code of the Russian Federation).

If the corrective declaration is submitted for the past reporting period after July 15, then the taxpayer is exempted from imposing sanctions only if:

• he did not know about the discovery of errors by the tax authority, which led to a reduction in tax before the submission of the clarification, and also paid the amount of additionally assessed tax and penalties in advance of the filing of the clarified declaration;
• in the clarification, errors are corrected that were not detected by the verifiers during the verification.

Results

An updated 3-NDFL declaration is submitted by an individual taxpayer if any errors were found in the original version of this document, submitted to the Federal Tax Service Inspectorate. Together with the clarification, a letter should be submitted explaining the reasons for making changes to the declaration. It will also be necessary to attach the necessary supporting documents (in copies) if they were not submitted with the initial report.

The corrective declaration is submitted in the form that was in force in the reporting period for which the errors are corrected. Sanctions for filing clarifications can be avoided if you send it to the IFTS before the inspectors find these errors and notify the taxpayer about it. If the clarification is submitted after July 15, then you must first pay the additional tax accrued on the clarified declaration and penalties on it.

3.1. The title page consists of pages 001 and 002, which are filled in by the taxpayer (representative of the taxpayer), except for the section on page 001 "To be completed by an employee of the tax authority."

3.2. When filling out page 001 of the Title Page, indicate:

1) correction number.

When submitting the primary Declaration to the tax authority, the attribute "adjustment number" is indicated with "0--", when submitting an amended declaration, the "adjustment number" is indicated, reflecting which account of the amended declaration is submitted to the tax authority (for example, "1--" , "2--", etc.);

2) reporting tax period - the calendar year for which the Declaration is submitted is indicated;

3) code of the tax authority - the code of the tax authority at the place of residence in the Russian Federation (if there is no place of residence in the Russian Federation - at the place of stay) of the taxpayer to which the Declaration is submitted is indicated;