How to check the completion of the declaration. Checking the completion of tax returns using control ratios

Surely those who have filled out documents to receive a tax at least once know how tedious and long it is to sit in line at the tax office. But especially for those who save their time, the Federal Tax Service website provides the opportunity to submit a declaration online. That is, in addition to the main methods of submitting documentation to the tax office (in person or by mail), there is another method - submitting a 3-NDFL declaration through the taxpayer’s personal account (LKN). How to submit documents to the Federal Tax Service using this method will be discussed in detail in this article.

1. The first thing you need to do is register your personal account. Unfortunately, you can’t do this without the help of the tax office, because it is the tax inspector who will enter the data into the system based on your passport and TIN. After this, you will be given a username and password with which you can log into the LKN.

Important! Within a month, do not forget to change the password issued by the Federal Tax Service to your own.

2. The second step will be to directly enter your personal account. To do this, go to the official website of the Federal Tax Service www.nalog.ru, find the “Individuals” section, click “Login to your personal account.”

In the window that appears, enter the login and password issued by the tax inspector. To prevent a person from forgetting to change the password, the system itself will offer to change it as soon as you log in to the system.

3. When the password is changed, information regarding the taxpayer’s property will appear on the screen, as well as data on the amounts of accrued and paid taxes, and the amounts of debt/overpayment. However, you will not be able to submit a declaration via LNK if you do not have an electronic digital signature. To receive it in your personal account at the top right, click the “Profile” button.

Now you need to select “Obtain an electronic signature verification key certificate.”

A window will appear in which you will need to select a storage location for the electronic signature; put a checkmark next to the second option - “The electronic signature key is stored in the secure system of the Federal Tax Service of Russia.”

Then information with your data will appear: SNILS, INN, full name, etc. You need to check that they are filled out correctly, then you need to enter your password in the “Password for accessing the certificate” and “Repeat password” columns. Now click “Confirm data and submit a certificate request.”

Most often, a request to create an electronic signature is processed quite quickly. However, if the server is heavily loaded, the response time to a request can be increased to a day. You will be notified by message that the digital signature has been created.

Filling out a declaration in the taxpayer’s personal account

Let's take a closer look at the first method. To fill out a declaration in your personal account, you need to find the “Income Tax” section and select “3-NDFL”.

A window will appear in which you need to click on the “Fill out a new declaration” button.

We proceed directly to filling out the declaration itself. The first line is “Adjustment number”; when filling out the declaration for the first time, set it to 0. Fields marked with “*” are required. This means that without entering this data, the system will not allow you to proceed to the next step of generating the declaration.

So, the following columns are required:
- “Taxpayer category” - select “Other individual”
- "Last name and first name"
- the column “Patronymic” is filled in if available.

Next comes the TIN column; it must be filled in for those persons who have income from business activities. In other cases, the value of this line is entered as desired. However, if you have entered your TIN, this simplifies the further filling out of the declaration, because in this case you do not have to fill out the date and place of birth, information about citizenship and passport information.

The next column, which you cannot do without filling out, is “Address in the Russian Federation”; to fill it out, click on the button. A window will appear in which we enter data in the fields marked with an asterisk.

A window will appear in which we enter data in the fields marked with an asterisk.

After the address is filled out, click the “Next” button at the bottom of the page and move on to the next item in filling out the declaration, which reflects the income of the declarant.

Select the item “Income taxed at the rate of 13%” and click the “Add income” button.

We adhere to the same principle as before - first of all, fill out the fields with an asterisk.

After all income data has been entered, you can click the “Next” button and proceed to filling out information about deductions.

How data will be entered into this section largely depends on what deduction the declarant is applying for - standard, social or property.

Let's assume that a citizen fills out a declaration in order to receive a deduction for treatment. In this case, he must select the “Social tax deductions” tab, click on the “Provide social tax deductions” button and enter the amount of expenses for medical services in the “Treatment expenses” line and click “Next”.

In principle, “Deductions” is the last section when filling out the 3-NDFL declaration in your personal account. Next, click on the “Generate file for sending” button, the declaration is ready.

We put an electronic signature and send the document.

Uploading a completed declaration to your personal account

If you have previously generated your declaration using any programs (it is best for this purpose to use the Declaration program posted on the official website of the Federal Tax Service), then it can also be uploaded to your personal account. It is important to know that the document must have a certain format - .hml, so when saving your declaration on your computer, keep this in mind.

So, in order to download the finished declaration, find the “Income Tax” tab and select “3-NDFL”.

In the list that appears, click on the first item “Fill out/send the declaration online.”

Only now you need to select the “Submit generated declaration” item.

Select the year for which the declaration is being filled out, and then click on the “Select file” button.

Upload the declaration file and click OK. Now you can create a file for sending.

That's it, the declaration is loaded into the system, you can sign it electronically and send it to the tax office.

Dear users, answers to your questions are published in the section

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78 thoughts on “ How to fill out the 3rd personal income tax declaration on the Federal Tax Service website”

This instruction has been compiled for those who have decided to save their personal time and apply for their social (treatment, education) or property deduction (for the purchase of an apartment, room or house) via the Internet.
For these purposes, the tax office has created a personal account in which you can submit your declaration online, confirming the data specified in it with scanned copies of the necessary documents. Where and how to do this correctly? Read about this and much more below.

Step-by-step instructions for sending a declaration and application for a refund

1 step

First of all, you need to go to the website of your personal account of the tax service: https://lkfl.nalog.ru/lkfl/login

1. 1. 1. You must contact any Federal Tax Service. You must have your passport and your TIN with you (a copy or original is possible). If you apply to the tax office at your place of registration, it is enough to have only your passport with you.
   1. If you have an account on the Gosulugi service: https://esia.gosuslugi.ru/, which is confirmed in an authorized center, then you can use it to log in (Button No. 3 in the picture). However, if you confirmed your account through Russian mail (that is, you sent your login and password by mail), then this may not be enough, since your account may not be complete. In order to get full access, you just need to contact the center where you can do a second “identity confirmation”; you can find one using the link on the official website: https://esia.gosuslugi.ru/public/ra. To do this, you will need the original SNILS and passport. After “identity confirmation” you will be able to log into your personal account using your account.

Step 2

Having entered your personal account, the first thing you need to do to be able to file a tax deduction through your personal account is to obtain a certificate for the electronic signature verification key. With this key you will sign a set of documents that you will attach to.

To do this, in the upper right corner click on: Your profile.

Step 3

Step 4

On the key creation page, you choose one of three methods; their differences can be seen by clicking on the question marks next to the corresponding option:

• The electronic signature key is stored in a secure system of the Federal Tax Service of Russia (recommended);
• The electronic signature is stored on your workstation;
• Registering an existing qualified signature

Step 5

Step 6

We check the completed data (certificate details). If everything is specified correctly, then create a password in accordance with the requirements and click send a request.

Step 7

Within 10-15 minutes the signature will be generated.

Try refreshing the page after some time. As a result, you should see a green checkmark and the following text: Electronic signature certificate has been successfully issued. This attribute confirms that the signature has been generated and can be used for work. In some situations, it takes 24 hours to create a signature; if this time has passed and you are still in the process of creating it, then you need to contact support ().

Step 8

Next we go to the section: Life situations.

Step 9

Select a section: Submit a 3-NDFL declaration.

Step 10

Now we are on the page for filling out and submitting the 3-NDFL tax return. Next we are given 2 options:
— fill out a new declaration online (button No. 1).
— send the completed declaration (button No. 2).
Since in our case the file was prepared in the 2017 declaration program in xml format, we select: send the declaration completed in the program. Also on this page you can go to the page where you can download the declaration program (button No. 3).

Step 11

We choose the year we need. Next, click select file, on the computer we go to the section where we have saved the declaration file in XML format previously prepared in the program (the name begins NO_NDFL_***). Next click open And OK.

Step 12

Now our declaration has been uploaded to the website and the personal account has identified it.

Step 13

Our declaration has all been uploaded, now we need to add the necessary supporting documents. There is a separate list of documents for each deduction (list for each type at the link, or). In this case, we are processing a deduction for an apartment, so you will need to upload the relevant documents. For each document we need to click the button: attach b document.

Step 14

1. 1. The total volume of attached documents should not exceed 20 megabytes,

1. 1. The size of one document should not be more than 10 megabytes (if you need to reduce the size of a document, say pdf, then you can use this service https://smallpdf.com/ru/compress-pdf or any other).

1. 1. Allowed formats: .jpg, .tiff, .png, .pdf

1. For each document you need to write a description, from the category: TIN, Training Agreement, Apartment Purchase and Sale Agreement, etc. After attaching the file and adding a description, click: save.

Step 15

After we have added all the documents. At the bottom of the country we enter the password for our signature, which we formed together with the signature on (look). Enter the password and press the button: confirm and send.

Step 16

When you go to the 2 messages tab, you can see the entire history of your document flow, including the last message sent - the 3 personal income tax declaration. You can click on it.

Once you go into it, you can see:

1. Status: immediately after sending it becomes: Created => Accepted => Registered => Under consideration;
2. The tax authority that carried out the registration;
3. Registration date and time
4. Attachments in the sent package.
5. Processing history.
6. Number and date of registration of the declaration (usually all this data appears within 15 minutes, but it can take 24 hours).

If your registration process is not progressing, I recommend calling the tax office. Provided that 3 working days have passed since the date of dispatch.

Step 17

If you want to control what is happening with your declaration, in what form it has reached the Internal Revenue Service, then you need to go to the section: Submit a 3-NDFL declaration(we look). Below you see the section: my declarations, in which you can see all the declarations you have submitted. You can click on the declaration number and see its details.

By clicking on the number you can see:

1. Unique registration number of your declaration;
2. The date of its registration;
3. And also add additional documents (in case you forgot something, or the tax office called you and asked you to add it).

An example of a successfully completed desk audit

How do you know that the verification has been passed and you can count on a deduction? In the message section on the day the audit is completed, you will receive a message from the tax authority: Information on the progress of the desk tax audit on declaration No. *******.

By clicking on the check we need, we are taken to a menu where detailed information on the check is indicated:

1. Registration number of your declaration
2. Desk inspection status

The amount of tax to be refunded from the budget (Confirmed by the tax authority) - this amount must correspond to the one indicated in your declaration. In cases where this amount does not correspond to that declared in the 3-NDFL, before sending an application with details, I recommend contacting your tax office at your place of registration.

This is how we sent our declaration without going to the tax office and without wasting time in line.
Also in your personal account you can send an application with the details according to which the tax office will transfer the funds due to you.

Submitting an application with details for a tax refund along with the declaration.

On June 1, 2019, an update to your personal account was released, which allows you to immediately submit an application with details through your personal account. Now there is no need to wait 3 months before the end of the desk audit to submit it.

This opportunity is provided during step 16. After submitting your declaration, you will receive a message: The declaration is poisoned, you can now click on the tab: apply or Submit an application for a refund of overpaid tax.

The submitted application can be viewed through the message section (by clicking on the envelope in the upper right corner).

Submitting an application with details for a tax refund using the “dispose of overpayment” form

This method was mainly used in the first version of the cabinet, but remains relevant today. Firstly, for those who submitted declarations before June 1, 2019 and were not able to immediately submit an application with details. Secondly, you may have accidentally missed a new opportunity and you only have one method left to apply, more on that later.

After your desk review is completed, you can: create a return request. To do this you need to go to the section: My taxes=> in the “Overpayment” section, click the button: Dispose of.

Go to section: Life situations =>Dispose of overpayment.

Since we cannot dispose of the “overpayment” without disposing of the debt for other types of tax, we will start forming an application from this section, then continue filling out our document, you must click: “Confirm”. ( Attention! This “overpayment” for transport or any other type of tax is in no way related to your deduction, and if you have a debt for car tax, it will not be covered from the amount of your deduction ).

Fill out the application. Your task is to fill out the section: Return funds to your bank account. Pay attention to the amount.

To fill out you will need:

• BIC Bank;
• Full name of the bank;
• Your account number (This is not a card number, but a payment card or savings book number).

After filling in the details and checking the amount, click: Confirm.

In this section you can view the documents you have just generated. To view you need to click the button: Save as PDF. In this particular case, we have several applications, since there is an application for offset of transport tax and 2 applications for an income tax refund (our deduction was divided into 2 amounts, since in the declaration we previously generated we had 2 sources of OKTMO where we paid personal income tax).

After you have viewed the document, you need to enter the password of your key certificate, which we generated in (see step 5-7)) and click send.

After submitting your application, a notification window will appear: “Application has been sent.” There will be a link to the section: Messages, where all the information about your applications will be. ( Attention! Applications are processed within 30 days from the date of registration).

This section contains all your messages; below you can see what your statements look like in the tax office’s electronic document flow. By clicking on any application, you can see its status.

In this case the status should be: Sent. You can also view the sent document again. In this message the status will change (then it will become: Registered, and after transferring funds: Fulfilled)

All. Your declaration and application are ready and sent. In accordance with Article 78 of the Tax Code, from the moment you submit your application, within 10 working days, the tax office makes a decision on your application after its registration. After making a decision, you will see your application in the list (information on refund decisions), and within 30 working days from the date of the decision, funds will be received according to your details.→

From time to time there come times in our lives when we need a 3-NDFL declaration. Not all taxpayers know how to fill it out. And the fear of messing something up discourages people from doing this. However, everything is not so scary. The main thing is to be careful when filling out and not to be nervous. And within the framework of this article, we will try to explain in detail when a 3-NDFL declaration is needed, how to fill it out and how to simplify this process.

In what cases is a declaration needed?

The main income of the citizens of our country is wages. It is subject to a 13% tax. His employer transfers it to the Federal Tax Service. Therefore, ordinary people do not need to fill out anything and submit anything. But there are a number of cases when 3-NDFL is necessary:

1. Sale of property (car, apartment, land, etc.) owned for less than three years.
2. Receiving winnings and gifts from people who are not close relatives.
3. Receiving income from business, lawyer, notary, etc. activities.
4. Making a profit under civil contracts (for example, renting out housing).
5. Receiving a tax deduction.

In what form can you fill out and submit 3-NDFL?

Currently, there are several options for filling out the document. This can be done by hand on special forms. They can be purchased from the Federal Tax Service or printed on a printer. You can “type” it yourself on your computer and then print it out. In addition, there is specialized software that helps with filling out. In this case, you need to enter the initial data, the program will perform all the calculations itself, and you will have a ready-made 3-NDFL declaration in your hands. How to fill it is a matter of taste and skill. You can submit a document during a personal visit to the tax authority at your place of residence (registration), by mail or electronically via TKS (via the Internet). But it is worth considering that each case is individual, and any method may be unacceptable. For example, it is impossible to send supporting documents for a property deduction declaration via telecommunication channels.

General filling rules

• When filling, blue or black ink is used.
• If the declaration is printed on a printer, only one-sided printing is possible.
• There should be no corrections or deletions.
• When stapling and printing the declaration, barcodes and all data must not be deformed or lost.
• Each indicator has its own field with a certain number of cells.
• All monetary amounts are indicated in rubles and kopecks, except for income amounts in foreign currency before their conversion into the ruble equivalent.
• The tax amount is indicated in rubles, kopecks are rounded (up to 0.5 rubles - downwards, 50 kopecks and more - up).
• All fields must be filled in from the leftmost cell. One character - one cell.
• If the OKATO (OKTMO) value has less than 11 digits, zeros are entered in the free right-hand cells.
• On each page, in the space provided, the TIN, as well as the surname and initials of the taxpayer, are indicated.
• On each page, the date and signature of the individual are placed at the bottom in the appropriate fields.

Required pages

3-NDFL contains a title page, 6 sections, as well as sheets A, B, C, G (1, 2, 3), D, E, G (1, 2, 3), Z, I. At first glance, they so many. But in reality, not all of them are needed. The number of pages to fill depends on each specific situation. The title page and section 6 must be completed. The remaining pages are as necessary. We will not describe in what cases this or that sheet is needed, because Each page of the form is titled and makes it clear when it is due.

Title page

Let us consider in order all the fields of the title page, consisting of two pages. Both are required.

1. As was already written above, you must put the TIN at the top.

2. Next comes the correction number. If a declaration for a given period is submitted for the first time, a zero is entered in this field. If during the check some inaccuracies were found, then you need to fill out the document again. The adjustment number in this case is the serial number of the clarifying declaration. That is, for example, if changes were made only once, we put the number “1”; if twice, then we put a two, etc.

3. The next field is “Tax period (code)”. 3-NDFL is always submitted at the end of the year, so this field will always contain the code “34”.

4. “Reporting tax period.” The year for which the declaration is being submitted is entered here. It should be noted that upon receipt of any application, it must be completed no later than April 30 of the following year. For example, if you sold a car in 2014, then by the end of April 2015 you must submit a 3-NDFL declaration. How to fill in this field in this case? The year 2014 is entered here. If you are collecting documents to receive a tax deduction, then you can submit a declaration at any time during the year, not only for one, but also for the three previous periods. Accordingly, in 2014 you can submit 3-NDFL to the Federal Tax Service in three copies - one for each reporting tax period: 2011, 2012, 2013.

5. “Tax authority” - the four-digit code of the Federal Tax Service of your area. It can be found in any branch at information stands or through help services.

6. “Taxpayer category code.” Basically, the number “760” is entered here, indicating another individual declaring his income or claiming a tax deduction. But there may be other options:

• 720 - individual entrepreneur.
• 730 - persons engaged in private practice, incl. notaries.
• 740 - lawyers who are founders of a law office.
• 770 - an individual entrepreneur who is the head of a peasant farm.

7. “OKATO code.” We have already talked about it above. It is also quite easy to recognize him. It is also posted on information boards at the tax office.

9. The first page of the title page is then divided into two columns. You only need to fill out the left side. If the documents are provided personally by the taxpayer, then we put the number “1” at the top of the column. If this is done, then below you need to write the name of the representative and the name of the authorizing document.

10. Now move on to page 2 of the title page. Personal data is also entered here: address, series and when it was issued and by whom it was issued. There are a few codes worth paying attention to:

• Availability of citizenship - citizens of the Russian Federation put the number “1”, stateless persons - “2”.
• The country code is set to “643”
• The document code is “21”, because In the vast majority of cases, a passport is required.
• “Taxpayer status” - residents put one, non-residents - two.

In the age of information technology, it is much easier to use specialized software. There are currently several programs, but the most accessible and easy to use is the Declaration 20__ software. A separate version must be installed for each year. It is officially and freely distributed through the official website of the Federal Tax Service, so that the 3-NDFL declaration is not difficult for citizens. We will now look at how to fill out the “Declaration 2013” ​​program as an example. When opening the program, we see the “Set Conditions” window. It is here that you need to enter all the values ​​​​mentioned above.

To enter the taxpayer’s personal data, you need to click the “Declarant Information” button. Please note that this window has two tabs: and information about your place of residence. Their icons are located above the “Name” block. Both must be filled out.

At this point, we consider the title page completed. Then you can move on to the main sections. It is impossible to consider all cases of filling out a declaration in one article, so we will focus on the most common ones.

Sale of property

Having entered your personal data, go to the “Income received in the Russian Federation” button. Here we see three tabs: “13”, “9”, “35”. We are interested in the first one, because You will have to pay 13% on income from the sale of property. This should be reflected in the 3-NDFL declaration. How to fill out when selling a car? To do this, in the open tab “13” you need to click on the plus sign. The “Payment Source” window will open. In the “Name of payment source” field, you can write: “Car sale.” We leave the remaining fields blank. The system will issue a warning that the OKTMO code is empty. In this case, you can skip it. Next, go down to the bottom field and click on the plus sign already there. The “Income Received Information” window will open. First you need to select an income code. For selling a car it is “1520”. Next, enter the sales amount. And pay attention to the item “Deduction code”. It is needed in order to reduce the amount of tax. So, if you have owned the car for less than three years, you can reduce the tax base by 250,000 rubles or by the cost of the car upon purchase. The corresponding amount must be entered in the “Amount of deduction (expense)” field; naturally, it should not exceed the income from the sale. Next, you need to calculate the tax base and the tax itself and enter the data in the totals section. This is how the 3-NDFL declaration is filled out. How to fill out when selling an apartment? Actually, exactly the same. Only the income code will be “1510” or “1511”, depending on whether you owned the entire apartment or only part of it. And the deduction, of course, will be different. It is worth noting that in this section it is necessary to enter all income received in the reporting year, except for wages, if the purpose of the declaration is not to obtain a social or property deduction.

Social deduction

Often we are faced with the need to return the tax paid in the case of education, pension insurance or treatment. In this case, you will also need a 3-NDFL declaration. How to fill out the year 2013 for treatment or training? Here we will need a 2-NDFL certificate received at work. You need to fill out your income information. The principle is the same as described above. But all codes and amounts are taken from the certificate. Income is recorded in this program for each month separately. If the employer used standard deductions, you need to check the appropriate box. Next, click on the “Deductions” button. We open the standard deductions tab. Data is also entered here from the 2-NDFL certificate. Now we need a tab to get the 3-NDFL declaration. How to fill out the year 2013 for dental treatment, for example? It is enough to enter the total amount in the “Treatment” or “Expensive Treatment” field, depending on the category of the services provided to you. The declaration is filled out in the same way in case of tuition on a paid basis.

Buying a home

When buying a home, the 3-NDFL declaration is also useful. Now let's see how to fill out the property deduction for 2013. Everything regarding the title page, income, standard deductions remains the same. But now we need an additional tab - “Property deduction”. All data is entered here from existing documents: purchase and sale agreement, registration certificate, loan agreement. When information about the purchased property is filled in, you must click on the “Proceed to enter amounts” button. If this type of declaration is not submitted for the first time, data from previous years may be needed. They can be found either from or from the previous 3-NDFL.

What will we get after filling it out?

When all the data has been entered into the program, you need to click the “Save” button and select a storage location. After this, you can preview what happened by using the appropriate button. And then print it out. You can correct the data at any time if you find an error. The program itself will calculate the amount of tax to be paid or refunded and fill out the final sections. Only those sheets that are needed will be printed. All you have to do is sign, date and submit the documents to the tax authority.

Afterword

In conclusion, I would like to advise you not to be afraid of such a document as the 3-NDFL declaration. We looked at how to fill out for 2013 as an example. Other reporting periods are not much different. In any case, handling this software is quite simple, the main thing is to pay attention to this matter. Then your documents will be filled out correctly.

Today, on the Internet and even in specialized magazines, you can easily find information on how to prepare a VAT Declaration in the 1C: Accounting 8, edition 3.0 program. Also, many resources have published articles about the organization of VAT accounting in this program and about the existing VAT accounting checks in the program and ways to find errors.

Therefore, in this article we will not once again describe in detail the principles of organizing VAT accounting in 1C: Accounting 8; we will only recall the main points:

• For VAT accounting, the program uses internal tables, which in 1C terms are called “Accumulation Registers”. These tables contain much more information than in the postings on account 19, which allows you to reflect in the program
• When posting documents, the program first performs movements in the registers, and based on the registers it generates postings for accounts 19 and 68.02;
• VAT reporting is generated ONLY according to register data. Therefore, if the user enters any manual entries into VAT accounts without reflecting them in the registers, these adjustments will not be reflected in the reporting.
• To check the correctness of VAT accounting (including the correspondence of data in registers and transactions), there are built-in reports - Express check of accounting, VAT accounting analysis.

However, the average accountant user is much more accustomed to working with “standard” accounting reports - Balance Sheet, Account Analysis. Therefore, it is natural that the accountant wants to compare the data in these reports with the data in the Declaration - in other words, check the VAT Declaration for turnover. And if the organization has simple VAT accounting - there is no separate accounting, no import/export, then the task of reconciling the Declaration with accounting is quite simple. But if some more complex situations arise in VAT accounting, users already have problems comparing data in accounting and data in the Declaration.

This article is intended to help accountants perform a “self-check” of filling out the VAT Return in the program. Thanks to this article, users will be able to:

• independently check the correctness of filling out the VAT Declaration and compliance of the data in it with accounting data;
• identify places where the data in the program registers diverges from the data in accounting.

Initial data

So, for example, let’s take an organization that is engaged in wholesale trade. The organization purchases goods both on the domestic market and through import. Goods can be sold at rates of 18% and 0%. At the same time, the organization maintains separate VAT accounting.

In the first quarter of 2017, the following transactions were recorded:

1. Advances were issued to suppliers, invoices for advances were generated;
2. Received advances from customers, generated invoices for advances;
3. Goods were purchased for activities subject to 18% VAT;
4. Goods were purchased for activities subject to 0% VAT;
5. Imported goods were purchased, customs VAT was registered;
6. Input VAT has been registered for the services of third-party organizations, which should be distributed to operations at 18% and 0%;
7. A fixed asset was purchased at a VAT rate of 18%, the tax amount must be distributed among operations at different VAT rates;
8. Goods were sold at a VAT rate of 18%;
9. Goods were sold for activities subject to 0% VAT;
10. Some of the goods on which VAT at a rate of 18% was previously accepted for deduction were sold at a rate of 0% - the restoration of VAT accepted for deduction is reflected;
11. The shipment without transfer of ownership and then the sale of the shipped goods are reflected;
12. Confirmed 0% rate for sales;
13. Regular VAT operations were completed - sales and purchase book entries were generated, VAT was distributed for transactions at 18% and 0%, purchase book entries were prepared for the 0% rate.

Checking reporting data

1.Verified data

After completing all regulatory VAT operations, the VAT Declaration is completed with us as follows:

Lines 010-100:

Lines 120-210:

Let's start checking the Declaration.

2.Check Section 4

To begin with, since we had sales at a 0% rate, let’s check the completion of Section 4 of the Declaration:

To do this, you need to compare the data in Section 4 with the turnover on account 19 according to the VAT accounting method “Blocked until confirmed 0%” in correspondence with account 68.02. To do this, we will generate an “Account Analysis” report for account 19, setting it to select by accounting method:

The credit turnover on account 68.02 in this report shows us the total amount of tax that “fell” on confirmed sales at a rate of 0%. This amount must match line 120 of Section 4 of the VAT Return.

3.Check Section 3

1. Line 010

This line shows the amounts from the sale of goods, works, services at a rate of 18% and the amount of tax calculated from such transactions. Therefore, the tax amount for this line must correspond the amount of credit turnover on account 68.02 in correspondence with accounts 90.03 and 76.OT(shipments without transfer of title):

1. Line 70

Line 070 indicates the amount of VAT on advances received from customers in the reporting period. Therefore, to check this amount it is necessary to look at credit turnover on account 68.02 in correspondence with account 76.AB:

1. Line 080

The line should reflect the VAT amounts subject to recovery for various transactions. This line includes the amount of VAT on advances to suppliers credited in the reporting period, as well as the amount of VAT recovered when changing the purpose of use of valuables.

VAT on advances to suppliers is accounted for in account 76.VA, so we check the amount of credited VAT against the credit turnover of account 68.02 in correspondence with account 76.VA. The amounts of recovered VAT are reflected in accounting as credit turnover on account 68.02 in correspondence with subaccounts of account 19:

1. Line 090

This line is a clarification to line 080 - the amounts of VAT on advances to suppliers credited in the reporting period are shown separately here:

1. Line 120

How to check line 120 of the VAT return if the organization maintains separate accounting for VAT? The line must reflect the amount of tax on purchased goods, works, services, which is subject to deduction in the reporting period. Therefore, to check the value for this line, you need to turnover on the debit of account 68.02 in correspondence with accounts 19.01, 19.02, 19.03, 19.04, 19.07 subtract turnover on account 19 according to the VAT accounting method “Blocked until confirmation of 0%” in correspondence with account 68.02(the amount indicated in line 120 of Section 4 of the Declaration).

1. Line 130

The line indicates the amount of VAT on advances issued to suppliers in the reporting period. We check the amounts of accrued VAT using debit turnover of account 68.02 in correspondence with account 76.VA:

1. Line 150

Line 150 indicates the amount of VAT paid at customs when importing goods. The value in this line must match debit turnover on account 68.02 in correspondence with account 19.05:

1. Line 160

The line is filled in with the amounts of VAT that our organization paid when importing goods from the countries of the Customs Union. This line is checked against debit turnover of account 68.02 in correspondence with account 19.10:

1. Line 170

And finally, line 170 is filled in with VAT amounts on buyer advances received during the reporting period. This value is reflected in accounting as debit turnover on account 68.02 in correspondence with account 76.AB:

4.Results of the inspection

If we put together all the checks for Section 3 and reflect them in the “Account Analysis” report for account 68.02, we will get this “coloring”:

Based on the results of the audit, we see that all the amounts reflected in the accounting “found” their place in the VAT Declaration. And each line from the Declaration, in turn, can be deciphered by us from the position of reflecting the data in accounting. Thus, we are convinced that all operations in the program are reflected correctly, without errors, the data in the registers and transactions match and, therefore, our VAT reporting is correct and reliable.

Summary

To summarize, you can display the methodology for reconciling the Declaration and accounting data in the form of a table:

	Declaration line	Accounting data
	Line 010, Section 3	Revolutions Dt 90.03 Kt 68.02 + Revolutions Dt 76.OT Kt 68.02
	Line 070, Section 3	Speed ​​Dt 76.AV Kt 68.02
	Line 080, Section 3	Revolutions Dt 19(...) Kt 68.02 + Revolutions Dt 76.VA Kt 68.02
	Line 090, Section 3	Speed ​​Dt 76.VA Kt 68.02
	Line 120, Section 3	Speed ​​Dt 68.02 Kt 19(01, 02, 03, 04, 07)
	Line 130, Section 3	Speed ​​Dt 68.02 Kt 76.VA
	Line 150, Section 3	Revolutions Dt 68.02 Kt 19.05
	Line 160, Section 3	Revolutions Dt 68.02 Kt 19.10
	Line 170, Section 3	Speed ​​Dt 68.02 Kt 76.AV
	Line 120, Section 4	Turnover Dt 68.02 Kt 19 (according to the accounting method “Blocked until 0% is confirmed”)

Of course, in the 1C: Accounting program 8, ed. 3.0, today a VAT accounting methodology has been implemented, which allows you to reflect even complex and non-standard VAT transactions in the simplest and most user-friendly way. At the same time, the system also contains many checks that help to avoid errors when reflecting transactions. However, unfortunately, everything cannot be foreseen and errors due to human factors can still occur.

The method for checking VAT reporting described in this article will help the user identify the presence of such errors in accounting and understand which sections of VAT accounting need to be double-checked. In addition, this method does not take much time - after spending literally half an hour, the accountant understands whether everything is correctly reflected in the program regarding VAT or whether he needs to double-check some points and start using tools for detailed analysis and searching for VAT errors.

In the article we will look at how a desk audit of 3-NDFL is carried out, its timing, and also how to find out its result. A desk audit is carried out by the supervising tax specialist of the desk department at the location of the tax office based on the provided tax and primary documentation. This type of inspection is carried out on an ongoing basis by a department specially designed for this purpose.

A desk audit will be carried out if the personal income tax payer applies to the tax office:

• For receiving deductions of various nature (property, social);
• For a refund of overpaid tax due to incorrect use of deductions;
• When declaring income received in the past year.

Any appeal to the Federal Tax Service with 3-NDFL is a reason for conducting a desk audit.

When checking 3-NDFL, the clerk will need the declaration itself, as well as documentation justifying the application of the specified rate and deductions. If necessary, the necessary primary documentation is requested from the taxpayer. If the inspection specialist does not understand any points, he will ask the taxpayer for clarification in writing. If anything in the documentation being checked appears suspicious, the matter will be transferred to the department performing on-site inspections. Read more about checking entrepreneurs in the article: →” “.

The desk audit procedure is carried out by tax specialists; the procedure for organizing it is determined by Article 88 of the Tax Code of the Russian Federation.

Deadlines for conducting a desk audit of 3-NDFL

The 2nd paragraph of this article determines that a desk audit must be carried out no later than three months from the date of transfer of 3-NDFL to the tax office.

The starting point for the specified three months is the moment of submission of 3-NDFL. This declaration can be submitted by an individual in several ways:

• personal delivery to a tax specialist;
• electronic transmission;
• mailing.

Date of submission of 3-NDFL depending on the method of submission:

Thus, the moment the desk audit begins is the date of transfer of 3-NDFL to the tax office; within 3 months from this date, the desk clerks must check the declaration.

If the taxpayer is required to provide an updated or adjusted 3-NDFL, then the three-month period will be recalculated from the date of submission of the last document or explanation.

Progress of the desk audit

The verification is carried out on the basis of the provided declaration and accompanying supporting documentation, and there is no connection with any events or grounds. No written notice is sent to the taxpayer about the start of a desk audit.

A written decision or other document is not required to begin a desk inspection; inspectors conduct it independently without any order from above.

If the inspector establishes any violations, a desk audit is carried out and primary documentation is requested from the payer. Within 5 days, the individual is asked to explain the identified inconsistencies, provide additional information, and make adjustments. The clerk can contact the taxpayer using the telephone number specified in 3-NDFL or send a written request for any additional information.

The procedure itself is partially automated - the received 3-NDFL form is checked by a specialized program, which, based on the testing, identifies arithmetic errors, contradictions in indicators and data inconsistencies. The machine cannot identify all possible errors in the declaration indicators; its capabilities have their limits, and therefore, after the machine check, cameramen get down to business.

Information about exactly how a desk audit is carried out is confidential. The tax office does not disclose any precise information about the methods and techniques used by cameramen during this procedure.

During the procedure, inspectors identify cases of understatement of the base for calculating tax by logically checking the specified digital indicators in the fields of the declaration. Information from the declaration is compared with other information obtained from previous reports and external sources.

Based on the fact of the desk audit, a list of payers is formed for whom an on-site audit will be carried out.

In the process of desk audit of 3-NDFL, the following stages can be distinguished: (click to expand)

1. It is determined whether all documentation has been submitted by the payer;
2. The deadline for filing the declaration is compared with the approved deadline;
3. Visually inspect the filled fields and the degree of compliance of their design with the established rules;
4. The correctness of accounting operations is checked;
5. The correct application of the specified tax benefits in the form of deductions of various nature is determined;
6. The correct application of rates is checked;
7. The correct calculation of the base for personal income tax is monitored.

It is important to indicate a valid telephone number in the declaration so that the controlling inspector can contact the taxpayer as soon as possible to obtain additional information and notify him of identified violations and inaccuracies.

Status of desk audit of 3-NDFL. How to check?

If the taxpayer wishes to personally control the desk audit procedure and monitor its current status, then the following actions can be taken:

1. Check the telephone number of the department involved in desk audits of income declarations of individuals, and then monitor the status of the audit using periodic calls;
2. Register your personal account on the tax service website.

These actions allow the taxpayer to monitor the actions of cameramen, clarify the necessary questions, deadlines for completing the audit, and its progress, which is especially important when receiving personal income tax deductions.

Result of desk audit 3-NDFL

You can find out the result using the above methods. You can also send an official written request to the tax office. It is most convenient to view the result in your personal account; if incomprehensible situations arise, it is recommended to contact directly the office tax department located at the place of filing 3-NDFL, that is, at the place of residence of the individual.

Upon completion of the check, the following result can be established: (click to expand)

• Identification of an error - a request is sent to the taxpayer to provide the necessary documents or correct inaccuracies by submitting a corrective 3-NDFL (the deadline for the desk audit begins to count anew);
• No errors - a receipt is sent for payment of the personal income tax amount specified in the declaration, or a decision is made to reimburse the previously transferred excess tax, or a decision is drawn up to provide a deduction;
• Refusal to provide a deduction or tax refund.

If the result is a refusal, then the reasons for this should be clarified; as a rule, such decisions are made due to a lack of necessary supporting documentation. If the taxpayer does not agree with the conclusions of the tax specialist, he may file a written objection.

If the result of the desk audit is a decision to grant a deduction, then within one month from the end of the audit the funds are transferred to the taxpayer’s account specified in the application submitted along with 3-NDFL as part of the attached documentation. Violation of the specified period is the reason for a written demand for the accrual of interest for each day of delay due to the illegal use of other people's funds.

An example of obtaining a personal income tax deduction

Potapenko A.A. On April 18, 2016, I submitted 3-NDFL to the tax office at my place of residence to receive a property deduction when purchasing an apartment. He accompanied the declaration with a statement and documentation confirming the costs of purchasing housing. In what time frame can he expect the required deduction?

The deadline for conducting a desk audit in this situation is 3 months from the date of submission (until July 18, 2016). If the specialist of the office department does not identify any inaccuracies or errors, all the documentation is available, then after the end of the inspection period, Potapenko will receive the deduction amount within one month, the last date for receiving the money is 08/18/2016.

If Potapenko does not receive the money by August 18, then he should write a complaint, sending it to the head of the tax office.