Екатерина Уцына
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Вчера Правительство РФ утвердило ряд мер по обеспечению устойчивого развития экономики (постановление Правительства РФ от 2 апреля 2020 г. № 409). Большинство из них направлено на предоставление отсрочки по сдаче отчетности и уплате тех или иных налогов. Изменения сроков сдачи коснулись и декларации по форме 3-НДФЛ. Налоговым законодательством установлено, что отчитаться за полученные в прошлом году доходы налогоплательщик должен до 30 апреля года, следующего за истекшим. Но, из-за сложной эпидемиологической обстановки и в рамках принимаемых Правительством РФ мер по обеспечению устойчивого развития экономики, продлеваются на три месяца в частности сроки представления декларации по форме 3-НДФЛ. Таким образом, как указывает ФНС России, в 2020 году декларационная кампания по НДФЛ продлится до 30 июля. Оплатить налог, исчисленный в декларации, необходимо будет до 15 июля 2020 года (информация ФНС России от 6 апреля 2020 г.). Кроме того, налоговая служба обращает внимание, что традиционная акция «Дни открытых дверей», которая проводилась в преддверии окончания декларационной кампании, в этом году отменена. Напомним, представлять декларацию нужно будет тем физлицам, которые в прошлом году получили налогооблагаемый доход. Например, если продал квартиру, которая находилась в собственности меньше минимального срока владения. Учтите, что в зависимости от ситуации может меняться и минимальный срок. Так, при получении имущества в наследство или в подарок от членов семьи, а также при приватизации или по договору ренты он будет составлять три года. В остальных случаях — пять лет. При этом, при продаже квартиры, полученной по программе реновации в срок ее владения засчитывается срок владения старой квартирой (письмо Минфина России от 8 апреля 2019 г. № 03-04-05/24683). Также задекларировать нужно будет полученные не от близких родственников дорогие подарки, выигрыши в лотерею, доходы от сдачи имущества в аренду или доходы от зарубежных источников. Подают декларацию по форме 3-НДФЛ и предприниматели, нотариусы, занимающиеся частной практикой, адвокаты, учредившие адвокатские кабинеты, и другие лица. Еще одна ситуация — когда налоговый агент, выплачивавший облагаемый доход, не удержал НДФЛ при выплате дохода и не сообщил в налоговый орган о невозможности удержать налог (в том числе о сумме неудержанного НДФЛ). В этом случае налогоплательщик должен самостоятельно отразить доход в декларации. Если же налоговый агент сообщал в инспекцию, то налогоплательщику будет направлено уведомление, на основании которого уплатить налог нужно будет до 1 декабря 2020 года.
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Налоговая служба особо напоминает, что предельный срок подачи декларации не распространяется на получение налоговых вычетов. В этих случаях направить декларацию можно в любое время в течение года. Для заполнения декларации можно воспользоваться специальным сервисом на официальном сайте ФНС России в личном кабинете налогоплательщика для физлиц.
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Статья содержит анализ плюсов и минусов разных решений, связанных с проблемой.
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Автор статьи представляет информацию, основанную на достоверных источниках.
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Статья содержит достаточно информации для того, чтобы читатель мог получить общее представление о теме.
Статья предоставляет информацию из разных источников, обеспечивая балансированное представление фактов и аргументов.
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Автор предлагает практические рекомендации, которые могут быть полезны в реальной жизни для решения проблемы.
Это помогает стимулировать обсуждение и критическое мышление у читателей.
Он/она не стремится принимать сторону и предоставляет читателям возможность самостоятельно сделать выводы.
Это позволяет читателям формировать свое собственное мнение на основ
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Я оцениваю широту охвата темы в статье.
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Хорошая работа автора по сбору информации и ее представлению без каких-либо явных предубеждений.
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Автор старается представить материал нейтрально, что способствует обоснованному рассмотрению темы.
Мне понравилась глубина исследования, проведенного автором, для подкрепления своих утверждений.
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Информационная статья представляет различные аргументы и контекст в отношении обсуждаемой темы.
Автор старается представить информацию нейтрально, чтобы читатели могли самостоятельно оценить представленные факты.
Автор не вмешивается в читателей, а предоставляет им возможность самостоятельно оценить представленную информацию.
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Автор статьи представляет различные точки зрения на тему, предоставляя аргументы и контекст.
Автор предлагает рациональные и аргументированные выводы на основе представленных фактов.
Отличная статья! Я бы хотел отметить ясность и логичность, с которыми автор представил информацию. Это помогло мне легко понять сложные концепции. Большое спасибо за столь прекрасную работу!
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Автор использовал разнообразные источники, чтобы подкрепить свои утверждения.
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Это позволяет читателям самостоятельно оценить и проанализировать информацию.
Автор предлагает аргументы, подкрепленные проверенными фактами и авторитетными источниками.
Статья помогла мне лучше понять сложную тему.
Статья содержит обширный объем информации, которая подкреплена соответствующими доказательствами.
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Статья представляет несколько точек зрения на данную тему и анализирует их достоинства и недостатки. Это помогает читателю рассмотреть проблему с разных сторон и принять информированное решение.
Автор подходит к этому вопросу с нейтральной позицией, предоставляя достаточно информации для обсуждения.
Автор старается оставаться нейтральным, предоставляя информацию для дальнейшего изучения.
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Статья помогает читателю разобраться в сложной проблеме, предлагая разные подходы к ее решению.
Мне понравилась четкость и логика аргументации автора в статье.
Это помогает читателям самостоятельно разобраться в сложной теме и сформировать собственное мнение.
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Автор предлагает практические рекомендации, которые могут быть полезны в реальной жизни для решения проблемы.
Автор старается сохранить нейтральность и обеспечить читателей информацией для самостоятельного принятия решений.
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Автор использовал разнообразные источники, чтобы подкрепить свои утверждения.
Хорошо, что автор статьи предоставляет информацию без сильной эмоциональной окраски.
Я прочитал эту статью с большим удовольствием! Она написана ясно и доступно, несмотря на сложность темы. Большое спасибо автору за то, что делает сложные понятия понятными для всех.
Эта статья — источник вдохновения и новых знаний! Я оцениваю уникальный подход автора и его способность представить информацию в увлекательной форме. Это действительно захватывающее чтение!
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Статья представляет различные точки зрения и подробно анализирует аргументы каждой стороны.
Я просто не могу пройти мимо этой статьи без оставления положительного комментария. Она является настоящим примером качественной журналистики и глубокого исследования. Очень впечатляюще!
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Автор подходит к этому вопросу с нейтральной позицией, предоставляя достаточно информации для обсуждения.
Я хотел бы отметить глубину исследования, представленную в этой статье. Автор не только предоставил факты, но и провел анализ их влияния и последствий. Это действительно ценный и информативный материал!
Важно отметить, что автор статьи предоставляет информацию с разных сторон и не принимает определенной позиции.
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Я хотел бы выразить признательность автору этой статьи за его объективный подход к теме. Он представил разные точки зрения и аргументы, что позволило мне получить полное представление о рассматриваемой проблеме. Очень впечатляюще!
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