Declaration 3-NDFL is filled out in the form that was valid in the period when income was received or tax deductions were declared. In particular, when reporting for 2015, use the form approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671 .
Filling order
The declaration is filled in the form 3-NDFL according to rules common to all tax returns .
Be sure to include in your declaration:
- title page;
- section 1;
- section 2.
Include other sections and sheets in the declaration as necessary. That is, only if there are income and expenses reflected in these sections (sheets), or the right to receive tax deductions. This is stated in paragraph 2.1 of the Procedure approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671.
TIN
Enter your TIN at the top of the form. For an individual entrepreneur, it can be found in the notice of registration as an entrepreneur issued by the Federal Tax Service of Russia upon registration. Citizens can see the TIN in the certificate of registration individual.
Correction number
If you are submitting a regular (first) return this year, put "0--" in the "Adjustment Number" field.
Code of the country
In the "Country code" field, enter the code of the state of which the person submitting the declaration is a citizen. Determine the code yourself using the all-Russian classifier of the countries of the world (OKSM), approved by the State Standard of December 14, 2001 529-ST. For citizens of Russia, enter the code "643". If a person does not have citizenship, indicate the code of the country that issued him an identity document.
In the "Taxpayer category code" field, enter the code in accordance with Appendix No. 1 to the Procedure approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671. For an individual entrepreneur, enter "720" in this field, for individuals - "760". Separate codes are provided for notaries, lawyers and heads of peasant (farmer) households.
FULL NAME. and personal data
Last name, first name, patronymic name in full, without abbreviations, as in the passport. It is allowed to write in Latin letters only for foreigners (subclause 6, clause 3.2 of the Procedure approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671).
At the top of each completed page, indicate the TIN, as well as the last name and initials. TIN must be filled out if the declaration is submitted by the entrepreneur. Individuals may not fill in this field, then they will have to indicate passport data (clause 1.10 and subclause 7 clause 3.2 of the Procedure approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. MMV-7-11 / 671).
Taxpayer status
In this field you need to indicate whether the citizen is or Russian Federation.
If a citizen has been on the territory of Russia for more than 183 calendar days for the last 12 months, then he is a resident. In this case, indicate the number 1. If less - the number 2. Read in the article .
Residence
In the "Taxpayer's place of residence" field, enter the number 1 if you have a residence permit in Russia. If there is no registration, but there is registration at the place of residence, indicate the number 2.
Indicate the index, district, city, settlement, street, house number, building and apartment on the basis of the entry in the passport or certificate of registration at the place of residence. If there is no place of residence, indicate the address of registration at the place of residence. Take it from the certificate of registration at the place of residence.
Enter the region code in the Region field. You can determine it using Appendix 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671.
Such rules are established by subparagraph 9 of paragraph 3.2 of the Procedure approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671.
The field "Address of residence outside the territory of the Russian Federation" is filled in only .
Contact phone number
Number contact phone write in full, with area code. It can be either stationary or mobile number. The phone number should not contain spaces or dashes, but brackets and a + sign can be used to indicate the code (subclause 11 clause 3.2 of the Procedure approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / 671).
Sheet A
Start filling out totals from sheet A, which indicates income received from sources in Russia. At the same time, do not indicate income from entrepreneurial and advocacy activities, as well as from private practice, in sheet A, such income is reflected in sheet B.
Fill in the indicators on sheet A separately for each source of income payment and for each tax rate. For income under an employment or civil law contract, take them from the certificate in the form 2-NDFL.
By line 010 indicate the tax rate at which the income was taxed.
By line 020 Enter the code for the type of income. These codes are given in Appendix 4 to the Procedure approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671. For example, for income under an employment contract (in other words, salaries), put the code "06".
By line 030 enter the TIN of the organization that paid the income. When receiving income from an entrepreneur, enter his TIN.
By line 040 indicate the KPP of the organization that paid the income. When receiving income from an entrepreneur, put dashes.
By line 050 indicate OKTMO of the organization from which the income was received.
By line 060 indicate the name of the organization that paid the income. If you received income from an individual, then enter his last name, first name, patronymic and TIN (if any).
By line 070 reflect the amount of income received in the year for which you fill out the declaration.
By line 080 indicate the amount of income on which you need to pay tax (tax base).
By line 090 reflect the amount of the calculated tax. You get it by multiplying the tax base ( line 080) on the tax rate indicated above in line 010.
If all sources of income do not fit on one page, then fill out as many sheets A as you need (clause 6.2 of the Procedure approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / 671).
Sheet B
The exchange rate of the Bank of Russia for the US dollar on the date of payment of dividends and tax amounted to 40.5304 rubles / USD (conditionally).
In Russia in 2015, such income was subject to personal income tax at a rate of 9 percent (clause 4, article 224 of the Tax Code of the Russian Federation). Not later than April 30, 2016, Kondratiev must submit to tax office according to their place of residence, a declaration in the form 3-NDFL (subclause 3, clause 1, article 228, clause 1, article 229 of the Tax Code of the Russian Federation).
The organization in which Kondratiev works, the entire the amount of personal income tax withheld from his salary and transferred to the budget in full. Therefore, he decided not to indicate these incomes in the form of wages in the declaration. Paragraph 4 of Article 229 gives him such a right. tax code RF.
When filling out sheet B of the declaration, Kondratiev indicated:
- on line 010 - country code - 840 according to OKSM;
- on line 020 - the name of the organization, using the letters of the Latin alphabet, - HOLDING LIMITED;
- on line 030 - currency code - 840 according to the All-Russian Classifier of Currencies;
- on line 040 - the date of receipt of income - 10/15/2015;
- on line 050 - the exchange rate of the US dollar to the ruble, established by the Bank Russia as of October 15, 2015 - 40.5304 rubles / USD;
- on line 060 - the amount of income in US dollars - 625 US dollars;
- on line 070 - the amount of income in terms of rubles - 25,331.5 rubles. (625 USD × 40.5304 RUB/USD);
- on line 080 - the date of tax payment - 10/15/2015;
– on line 090 – the US dollar/ruble exchange rate set by the Bank of Russia on October 15, 2015 – 40.5304 rubles/USD;
- on line 100 - the amount of tax paid in US dollars - 62.5 US dollars (625 USD × 10%);
- on line 110 - the amount of tax paid in the United States, in terms of rubles - 2533 rubles. (62.5 USD × 40.5304 RUB/USD);
- on line 120 - the amount of tax accrued in Russia at a rate of 9 percent - 2280 rubles. (25,331.5 rubles × 9%);
- on line 130 - the amount of tax to be offset - 2280 rubles. (2280 rub.< 2533,15 руб.).
On February 12, 2015, Kondratiev submitted a declaration in the form 3-NDFL to the residence inspectorate.
Together with the declaration, Kondratyev submitted to the inspection a document on the income received and on the payment of tax by him outside of Russia, confirmed by the US tax authority.
Sheet B
Fill in sheet B only if you are an entrepreneur, lawyer, notary, arbitration manager or head of a peasant (farm) economy.
For each type of activity, fill out a separate sheet B.
In paragraph 1 on line 010 select the type of activity. If a citizen carries out several types of activities at once (for example, he is simultaneously an arbitration manager and individual entrepreneur), then such income should be shown separately. That is, for each type of activity, fill out a separate sheet B.
By line 020 enter the type code entrepreneurial activity entrepreneur. This code can be found in the extract from the USRIP, which is issued by the Federal Tax Service of Russia, in its absence, you can determine the code yourself using the resolution of the State Standard of Russia dated November 6, 2001 No. 454-st. Lawyers, notaries and arbitration managers put dashes in this field
In paragraph 2 on lines 030–060 indicate the amount of income and expenses based on primary documents or the book of accounting for income and expenses, approved by order of August 13, 2002 of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia No. BG-3-04 / 430.
By lines 070–080 give the amounts paid to individuals on the basis of employment contracts that were in effect during the reporting year.
Line 100 fill in only if there are no documented expenses. Specify the amount of expenses that is taken into account according to the standard. To do this, the total amount of income ( line 030) must be multiplied by 20 percent (clause 8.3 of the Procedure approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671).
In paragraph 3 on line 110 Enter your total income. To do this, you need to add up the indicators of all lines 030 one type of activity.
By line 120 reflect the amount of the professional tax deduction. To do this, add up the scores lines 040 for the specified type of activity.
By line 130 indicate the amount of accrued advance payments. Take her out tax notice, which should be sent by the Federal Tax Service of Russia.
By line 140 indicate the amount of advance payments made. You can see this amount in payment order(Clause 8.4 of the Procedure approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671).
If several sheets B are filled out, calculate the total data on the last of them. Such rules are established in clause 8.1 of the Procedure approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671.
Lines 150–160 are filled exclusively by the heads of peasant (farmer) households.
Paragraph 5 is filled in only by entrepreneurs who participated in controlled transactions, independently adjusted the tax base and want to pay extra tax (clause 6 of article 105.3 of the Tax Code of the Russian Federation).
Sheet E1
In sheet E1, calculate the amount standard and social deductions that may be granted in accordance with Articles 218 and 219 of the Tax Code of the Russian Federation.
By line 010 enter the amount standard deductions established by subparagraph 1 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation (3000 rubles per month).
By line 020 indicate the amount of standard deductions established by subparagraph 2 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation (500 rubles per month).
By line 030 note how many months the income of a citizen did not exceed 280,000 rubles. This indicator is important for calculating the deduction for children, since it is provided until the month in which income exceeds this amount.
By lines 040–070 reflect the amount of standard deductions for children provided for various reasons.
By line 080 Calculate the total amount of standard deductions (sum lines 010–070).
By line 090 indicate the amount of donations. This amount should not exceed 25 percent of the total income. This expense can be confirmed on the basis of an agreement with the organization that receives donations, payment orders and other documents.
By line 100 you can reflect the amount paid for tuition, but not more than 50,000 rubles. in a year. Tuition fees can be determined on the basis of an agreement with an educational institution and payment documents.
By line 110 indicate the amount of expenses spent on treatment. You can confirm such expenses on the basis of an agreement with the institution, a certificate of payment for services and other payment documents. Wherein overall size social tax deduction for the year for education, treatment, non-state pension provision, funded part labor pension and voluntary insurance life should not exceed 120,000 rubles.
By line 120 enter the total amount of expenses, to do this, add lines 090–110.
By line 130 indicate the expenses of a citizen for:
- own training;
- full-time education of his brother or sister until the age of 24.
By line 140 reflect the costs of treatment and the purchase of medicines.
By line 150 indicate the costs of voluntary life insurance (assuming that the contract is concluded for a period of at least five years).
By line 160 indicate the cost of voluntary pension insurance(non-state pension provision).
Line 170- final according to item 3 of sheet E1. Enter the amount in it. social deductions on lines 130–160.
By line 171- indicate the total amount of social tax deductions provided in the tax period by tax agents.
By line 180– enter the total amount of social tax deductions. Determine it by subtracting the value in line 171 of sheet E1 from the sum of the values of lines 120 and 170 of sheet E1.
By line 190 indicate the total amount of all standard and social deductions on the declaration. Determine by summing the values of lines 080 and 180 of sheet E1.
When forming a declaration, taxpayers are required to submit part of the data in encrypted form - the code for the type of income 020 in 3-NDFL is affixed in accordance with the approved legislative regulations. Where can I get the required data? How to correctly fill in the codes in the 3-NDFL certificate - who rents, we will tell separately in this article.
The main purpose of submitting such reports to the tax authorities is to declare the income of taxpayers. How to correctly identify receipts? For this, the Federal Tax Service has developed a procedure for filling out a declaration according to Order No. ММВ-7-11 / [email protected] dated December 24, 2014. In accordance with the specified document, the code for the type of income in 3-NDFL in 2017 is entered using two-digit numeric designations that clearly determine the source of funds for an individual.
The use of such an encoding minimizes errors and inaccuracies in data processing and speeds up the procedure for entering information into a common computer database. At the same time, both receipts received in the Russian Federation and income outside of it are considered mandatory for reflection. The specified information is entered in page 020 of sheet A (for the Russian Federation) or page 031 of sheet B (for other countries). The obligation to fill out rests with citizens, except for individual entrepreneurs and self-employed persons.
Income coding examples:
- 01 - for proceeds from the sale of immovable objects.
- 02 - for proceeds from the sale of other property, incl. transport.
- 03 - for proceeds from the sale of securities.
- 04 - for rental income.
- 05 - for donation proceeds.
- 06 - for receipts in terms of TD or GPA, for which tax agent income tax has already been withheld.
- 07 - for receipts in terms of TD or GPA, for which income tax has not yet been withheld by a tax agent.
- 08 - for dividends.
- 09 - other types of receipts.
- 1 - for proceeds from the activities of a foreign company.
- 2 - for other receipts outside the Russian Federation.
Taxpayer category code in the 3-NDFL declaration
The exact category of the taxpayer in 3-NDFL for 2017 is indicated in the corresponding line when compiling title page reporting. The meaning varies depending on who is presenting the information. After all, the obligation to surrender according to tax legislation may be assigned to different taxpayers.
Examples of person category encoding:
- 720 - a citizen registered in the status of an individual entrepreneur.
- 730 - an individual engaged in private practice (lawyers, notaries, etc.).
- 740 - a specialist with a lawyer's office.
- 750 - an employee employed as an arbitration manager.
- 760 - a citizen who submits a declaration in order to declare the income received from the sale of objects or for the sake of processing the deductions required by law.
- 770 - an individual registered in the status of an entrepreneur and working as the head of a peasant farm (peasant farm).
When entering data into the declaration, in particular on the title page, you will also need to fill in other encoded indicators. For example, this is information about the country, IFTS, type of document, etc. Let's take a closer look at some of the values.
Object name code in 3-NDFL
This indicator is intended to indicate the type of property purchased. The value differs depending on which object the taxpayer bought. In particular, the Order for completing the report sets the following values:
- 1 - for the object-residential building.
- 2 - for the object-apartment.
- 3 - for a room object.
- 4 - for the object of a share in the specified types of real estate.
- 5 - for the object-plot of land for individual housing construction.
- 6 - for an object-plot of land with a house purchased for housing.
- 7 - for an object-house with a plot.
Tax return code 3-NDFL
When submitting reports, the taxpayer must, first of all, pay attention to the relevance of the form used. If the declaration is submitted on an outdated form, this will cause a refusal to accept the document. The form valid in 2017 was approved by Order No. ММВ-7-11/ [email protected](ed. from 10.10.16). KND form - 1151020. When generating reports, you should put down the correct numerical values in the designated fields, and monetary indicators entered in the lines from left to right. If the numerical values are zero, it is required to fill in the lines with dashes.
Where can I get the country code for 3-personal income tax for 2016? What value to choose and what does this attribute generally mean? The answers are in our consultation.
Where does it appear
Such requisites as “Country Code” in the 3-NDFL declaration for 2016 can be found twice. On the title page:
This suggests that the country code in 3-NDFL is included in " compulsory program» filling out this report, since the title page is drawn up by each declarant.
And also Sheet B, which shows income from foreign sources:
What does he say
Despite the fact that the country code in the 3-NDFL declaration is, in fact, the same requisite, on the very first page of this report and Sheet B it means completely different things.
So, on the very first sheet it is in the declaration 3-NDFL - the code of the country of the taxpayer. That is, here the individual applicant indicates the numerical code of the state whose citizenship (nationality) he has.
Recall that the obligation in certain situations to submit a report in the form of 3-NDFL to the tax office is established not only for Russian citizens, but in relation to tax residents of the Russian Federation as a whole (sometimes non-residents).
Tax residents are individuals who actually stay in Russia for at least 183 calendar days within 12 consecutive months (clause 2 of article 207 of the Tax Code of the Russian Federation).
In turn, on Sheet B, the requisite in question indicates the state from the source in which the Russian tax resident received taxable income. It is obvious here that the country code "Russia" in this case is not suitable for the 3-NDFL declaration. Since there can be several sources of income, a state code is selected for each of them.
What to be guided by
According to the requirements of the Federal Tax Service, the country code for tax return 3-NDFL is taken from the All-Russian classifier of countries of the world - OKSM. It was adopted by the Decree of the State Standard of Russia of December 14, 2001 No. 529-st. Last revision– dated June 02, 2016.
It happens that a person has no legal connection with any state at all. That is, neither citizenship nor citizenship. In this case, the line "Country Code" is given by the state that issued him a document proving his identity on the territory of Russia. Therefore, it is unacceptable to put a dash in this field on the title page.
The procedure for filling out the tax return form for personal income tax (form 3-NDFL)
I. General Requirements for Completing the Personal Income Tax Return Form
II. Contents of the Declaration
III. The procedure for filling out the title page of the Declaration form
IV. How to complete Section 1
"Information on the amounts of tax payable (surcharge) to the budget / refundable from the budget" of the Declaration form
V. How to complete Section 2
"Calculation of the tax base and the amount of tax on income taxed at the rate of (001)%" of the Declaration form
VI. How to fill out Sheet A
VII. How to fill out Sheet B
VIII. How to fill out Sheet B
"Income received from business, advocacy and private practice" Declaration form
IX. The procedure for filling out Sheet G
"Calculation of the amount of income not subject to taxation" of the Declaration form
X. Procedure for filling out Sheet D1
"Calculation of property tax deductions for expenses for new construction or the acquisition of real estate objects" of the Declaration form
XI. The procedure for filling out Sheet D2
"Calculation of property tax deductions on income from the sale of property" of the Declaration form
XII. The procedure for filling out Sheet E1
"Calculation of standard and social tax deductions" of the Declaration form
XIII. The procedure for filling out Sheet E2
"Calculation of social tax deductions established by subparagraph 4 and subparagraph 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation" of the Declaration form
XIV. The procedure for filling out Sheet G
XV. The procedure for filling out Sheet Z
"Calculation of taxable income from transactions with securities and transactions with financial instruments of forward transactions" of the Declaration form
XVI. How to fill out Sheet I
"Calculation of taxable income from participation in investment partnerships" of the Declaration form
Annex N 1 Directory "Taxpayer Category Codes"
Appendix N 2 Directory "Codes of types of documents"
Appendix N 3 Directory "Region codes"
Appendix N 4 Directory "Codes of types of income"
Appendix N 5 Directory "Object name codes"
Appendix N 6 Directory "Codes of persons declaring a property tax deduction"
III. The procedure for filling out the title page of the Declaration form
3.1. The title page is filled in by the taxpayer (representative of the taxpayer), except for the section "To be completed by the employee tax authority".
3.2. When filling out the title page, indicate:
1) taxable period- indicated calendar year for which the Declaration is submitted;
2) correction number.
When submitting to the tax authority an initial Declaration filled out without using software, the attribute "adjustment number" is marked with "0--", when submitting an amended Declaration filled out without using software, the "adjustment number" is indicated, reflecting which account the amended Declaration is submitted to the tax authority (for example, "1--" , "2--" and so on).
If a taxpayer finds in the Declaration submitted by him to the tax authority the fact of failure to reflect or incomplete reflection of information, as well as errors that lead to an underestimation of the amount of tax payable, the taxpayer is obliged to make the necessary changes to the Declaration and submit an updated Declaration to the tax authority in the manner prescribed by Article 81 Code.
If a taxpayer discovers inaccurate information in the Declaration submitted by him to the tax authority, as well as errors that do not lead to an underestimation of the amount of tax payable, the taxpayer has the right to make the necessary changes to the Declaration and submit an updated Declaration to the tax authority in the manner established by Article 81 of the Code.
The amended Declaration is submitted to the tax authority in the form that was in force in the tax period for which the relevant changes are made.
When recalculating tax base and tax amounts are not taken into account results tax audits conducted by the tax authority for the tax period for which the tax base and tax amount are recalculated.
3) code of the tax authority - the code of the tax authority at the place of residence in the Russian Federation (in the absence of a place of residence in the Russian Federation - the code of the tax authority of registration at the place of stay) of the taxpayer to which the Declaration is submitted is indicated;
4) country code - the numerical code of the country of which the taxpayer is a citizen is indicated. The country code is indicated in accordance with All-Russian classifier countries of the world OK (MK (ISO 3166) 004-97) 025-2001 (hereinafter - OKSM). If the taxpayer has no citizenship, the field "Country code" shall indicate the code of the country that issued the document proving his identity;
5) taxpayer category code - the code of the category to which the taxpayer belongs, in respect of whose income the Declaration is submitted in accordance with Appendix No. 1 to this Procedure;
6) last name, first name, patronymic (hereinafter the patronymic is indicated if available) of the taxpayer in full, without abbreviations, in accordance with the taxpayer's identity document. For foreign individuals, it is allowed to use letters of the Latin alphabet when writing the last name, first name and patronymic;
7) personal data of the taxpayer:
7.1) date of birth (day, month, year) and place of birth - in accordance with the entry in the taxpayer's identity document;
7.2) information about the document proving the identity of the taxpayer:
code of the type of document proving the identity of the taxpayer, in accordance with Appendix No. 2 to this Procedure;
the series and number of the document, who issued the document and the date of its issue are filled in in accordance with the details of the document proving the identity of the taxpayer.
Personal data may not be indicated if the taxpayer, who is not an individual entrepreneur, indicates his TIN in the Declaration submitted to the tax authority;
8) the status of a taxpayer. If you have the status of a tax resident of the Russian Federation, 1 is entered in the corresponding field. In the absence of such status - 2;
9) the address of the place of residence (place of stay) of the taxpayer. If there is a place of residence in the Russian Federation, 1 is entered in the corresponding field. If there is a place of residence in the Russian Federation, 2 is entered.
Elements of the address (name of the district, city, other locality, streets, numbers of the house (possession), building (building), apartment) of the place of residence in the Russian Federation are indicated on the basis of an entry in the passport or a document confirming registration at the place of residence (if not a passport is indicated, but another identity document), with indicating the details of the place of residence.
The digital code of the region is indicated in accordance with Appendix No. 3 to this Procedure.
In the absence of one of the elements of the address, a dash is put in the field reserved for this element;
10) the address of the place of residence outside the territory of the Russian Federation is indicated (if any) if the foreign citizen or stateless person does not have an address of the place of residence in the Russian Federation, and also when the taxpayer is a citizen of the Russian Federation with a place of residence in the Russian Federation, does not is tax resident Russian Federation;
11) contact phone number. The telephone number of the taxpayer or his representative is indicated with the telephone code of the country (for individuals residing outside the Russian Federation) and other telephone codes required to ensure telephone communication. The phone number is indicated without spaces and dashes. One cell is allocated for each bracket and "+" sign;
12) the number of pages on which the Declaration is drawn up;
13) the number of sheets of supporting documents or their copies, including a copy of the document confirming the authority of the taxpayer's representative to sign the Declaration, attached to the Declaration;
14) in the section of the Title Page "I confirm the accuracy and completeness of the information specified in this Declaration", the necessary information is filled in in the following order:
a) if the taxpayer himself confirms the accuracy and completeness of the information, 1 is entered in the field consisting of one cell; if the reliability and completeness of the information is confirmed by the representative of the taxpayer - 2;
b) if the taxpayer himself confirms the accuracy and completeness of the information, his personal signature, as well as the date of signing the Declaration, shall be affixed in the place reserved for signature;
c) if the accuracy and completeness of the information is confirmed by the representative of the taxpayer - an organization, then in the field "(last name, first name, patronymic<*>natural person) - a representative of the taxpayer)" indicates the surname, name, patronymic CEO organization - the representative of the taxpayer in accordance with the constituent documents and the signature of the authorized person, and the date of signing;
(as amended by the Order of the Federal Tax Service of Russia dated November 25, 2015 N ММВ-7-11/ [email protected])
d) if the accuracy and completeness of the information is confirmed by the representative of the taxpayer - an individual, then in the field "(last name, first name, patronymic<*>natural person) - representative of the taxpayer)" the surname, name, patronymic of the representative of the taxpayer are indicated in accordance with the identity document, and the personal signature of the representative of the taxpayer and the date of signing are affixed;
e) in the field "Name of the document confirming the authority of the representative" the name and details of the document confirming the authority of the representative of the taxpayer shall be indicated;
15) the section of the title page "To be completed by an employee of the tax authority" contains information about the code of the method of submitting the Declaration, the number of pages of the Declaration, the number of sheets of supporting documents or their copies attached to the Declaration, the date of its submission (receipt), the number under which the Declaration is registered, last names and initials of the name and patronymic of the employee of the tax authority who accepted the Declaration, his signature.
