This applies to income that the employer does
Posted: Wed Jan 22, 2025 8:57 am
The report is submitted to the Federal Tax Service in electronic form - via the Federal Tax Service website or the electronic document management system. If the organization employs less than 10 people, the report can be submitted in paper form. If an individual pays taxes on his own, he first needs to fill out and send the 3-NDFL declaration , and then transfer the required amount.
not report, for example, from renting out an apartment. What is the liability for non-payment and errors in reporting? If the employer fails to transfer personal income tax to the Federal Tax Service on time,V the following penalties are imposed on him: A fine of 20 to 40% of the debt.
If the non-payment was made by mistake, a fine of 20% will be imposed, and if it was done deliberately, a fine of 40%. On-site inspections are conducted to clarify the circumstances. For example, a salary below the regional average may raise suspicions of payment evasion. Penalties, which amount to 1/300 of the Central Bank of the Russian Federation refinancing rate for each day of delay up to 30 days, and from the 31st day - 1/150 of the rate.
not report, for example, from renting out an apartment. What is the liability for non-payment and errors in reporting? If the employer fails to transfer personal income tax to the Federal Tax Service on time,V the following penalties are imposed on him: A fine of 20 to 40% of the debt.
If the non-payment was made by mistake, a fine of 20% will be imposed, and if it was done deliberately, a fine of 40%. On-site inspections are conducted to clarify the circumstances. For example, a salary below the regional average may raise suspicions of payment evasion. Penalties, which amount to 1/300 of the Central Bank of the Russian Federation refinancing rate for each day of delay up to 30 days, and from the 31st day - 1/150 of the rate.