Евгений Шелест
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ФНС России утвердила новую форму налоговой декларации 3-НДФЛ, которая будет применяться с 1 января 2019 года начиная с представления налоговой декларации по НДФЛ за налоговый период 2018 года (приказ ФНС России от 3 октября 2018 г. № ММВ-7-11/569@ «Об утверждении формы налоговой декларации по налогу на доходы физических лиц (форма 3-НДФЛ), порядка ее заполнения, а также формата представления налоговой декларации по налогу на доходы физических лиц в электронной форме»)1. При этом действующая в настоящее время форма декларации утратит силу.
Отметим, что названия приложений новой формы декларации аналогичен названиям листов в действующей сейчас декларации. Новая форма декларации 3-НДФЛ утверждена с целью упрощения действующей формы. Так, в приложении 1 «Доходы от источников в Российской Федерации» заполнение суммы исчисленного налога и облагаемого дохода исключено. Кроме того, несколько налоговых вычетов объединены в одно приложение. Например, расчет социальных, стандартных, инвестиционных налоговых вычетов по новой форме будет заполняться в приложении 5. В данный момент для расчета стандартных и социальных вычетов предусмотрен лист Е1, а для инвестиционных – лист Е2.
Можно ли подать декларацию по форме 3-НДФЛ с целью получения налоговых вычетов не дожидаясь окончания года? Узнайте из материала «Декларация по НДФЛ (форма 3-НДФЛ)» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Напомним, что декларация по форме 3-НДФЛ подается не позднее 30 апреля, следующего за годом получения дохода (п. 1 ст. 229 Налогового кодекса).
Добавим, что с 19 февраля вступил в силу Федеральный закон от 19 февраля 2018 г. № 34-ФЗ «О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации и статью 3 Федерального закона «О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации (в части налогообложения прибыли контролируемых иностранных компаний и доходов иностранных организаций)». Данный закон внес изменения в п. 60 ст. 217 НК РФ. А именно, доходы акционера (участника, учредителя) при ликвидации контролируемой иностранной компании теперь освобождаются от НДФЛ при получении в денежной и (или) натуральной формах. Сумму такого дохода необходимо будет указать по строке 071 приложения 2.
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1 С текстом Приказа ФНС России от 3 октября 2018 г. № ММВ-7-11/569@ «Об утверждении формы налоговой декларации по налогу на доходы физических лиц (форма 3-НДФЛ), порядка ее заполнения, а также формата представления налоговой декларации по налогу на доходы физических лиц в электронной форме» и материалами к нему можно ознакомиться на официальном портале правовой информации.
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Статья предоставляет читателям широкий спектр фактов и аргументов, что способствует обсуждению и более глубокому пониманию обсуждаемой темы.
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В заключение, Охранно-Защитные Дератизационные Системы (ОЗДС) являются важным инструментом в борьбе с дератами и поддержании безопасности на объектах. Эффективная ОЗДС требует комплексного подхода, включающего выбор оптимальных методов и препаратов, обучение персонала, соблюдение законодательства, мониторинг и анализ результатов. Использование инновационных технологий также может существенно повысить эффективность системы. Разработка и реализация ОЗДС должны проводиться профессиональными специалистами с учетом особенностей конкретного объекта и требований местного законодательства. Соблюдение всех аспектов ОЗДС поможет предотвратить размножение дератов, снизить риск передачи заболеваний и поддерживать безопасность на объекте.
Статья представляет информацию о различных аспектах темы, основываясь на проверенных источниках.
Автор статьи предоставляет факты и аргументы, не влияя на читателя своими собственными предпочтениями или предвзятостью.
Автор статьи предоставляет разностороннюю информацию, основанную на различных источниках.
Это помогает читателям получить полную картину и сформировать собственное мнение на основе предоставленных фактов.
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Today, I went to the beach with my children. I found a sea shell and gave it to my 4 year old daughter and said «You can hear the ocean if you put this to your ear.» She placed the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is totally off topic but I had to tell someone!
Я не могу не отметить стиль и ясность изложения в этой статье. Автор использовал простой и понятный язык, что помогло мне легко усвоить материал. Огромное спасибо за такой доступный подход!
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Статья содержит ясные и убедительные аргументы, подкрепленные конкретными примерами.
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Автор старается подойти к теме нейтрально, предоставляя информацию, не влияющую на мнение читателей.
Я хотел бы поблагодарить автора этой статьи за его основательное исследование и глубокий анализ. Он представил информацию с обширной перспективой и помог мне увидеть рассматриваемую тему с новой стороны. Очень впечатляюще!
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Я не могу не отметить стиль и ясность изложения в этой статье. Автор использовал простой и понятный язык, что помогло мне легко усвоить материал. Огромное спасибо за такой доступный подход!
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Автор старается оставаться объективным, чтобы читатели могли сформировать свое собственное мнение на основе предоставленной информации.
Это позволяет читателям формировать свою собственную точку зрения на основе фактов.
Статья помогла мне лучше понять сложную тему.
Статья помогла мне лучше понять сложные концепции, связанные с темой.
Статья содержит полезные факты и аргументы, которые помогают разобраться в сложной теме.
Автор статьи представляет факты и аргументы, обеспечивая читателей нейтральной информацией для дальнейшего обсуждения и рассмотрения.
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Статья предоставляет разнообразные исследования и мнения экспертов, обеспечивая читателей нейтральной информацией для дальнейшего рассмотрения темы.
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Статья представляет объективную оценку проблемы, учитывая мнение разных экспертов и специалистов.
Автор старается оставаться нейтральным, предоставляя информацию, не оказывающую явного влияния на читателей.
Он/она не стремится принимать сторону и предоставляет читателям возможность самостоятельно сделать выводы.
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Информационная статья содержит полезный контент и представляет различные аспекты обсуждаемой темы.
Я оцениваю объективный и непредвзятый подход автора к теме.
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Статья представляет различные аспекты темы и помогает получить полную картину.
Мне понравилась логика и четкость аргументации в статье.
Автор старается представить информацию объективно и позволяет читателям самостоятельно сделать выводы.
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Автор представляет различные точки зрения на проблему без предвзятости.
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Автор предлагает несколько точек зрения на проблему, что позволяет читателю сформировать свое мнение.
Хорошая работа по анализу проблемы и представлению различных точек зрения.
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