How to submit a corrective personal income tax return 3. Tax return adjustment number: why is it needed? When you don't need to file a declaration

The need to submit reports to the tax authority is imposed not only on legal entities, but also on individuals. The updated 3-NDFL declaration is filled out if an error has crept into the documents.

It is the corrective declaration that will allow you to avoid sanctions from the Federal Tax Service if they discover inaccurate information. How to do this correctly in 2018?

There are many situations when a person is faced with the need to clarify information reflected in 3-NDFL, for example:

An updated declaration is also submitted if the data on transactions is filled out incorrectly, for example, instead of the full name of the seller or buyer, simply the word “sale” was indicated.

Errors can be detected both by the citizen himself and by a Federal Tax Service specialist during an audit.

What to do if inaccuracies are found in 3-NDFL?

Unfortunately, taxpayers are not immune to mistakes. Fortunately, the law provides for the possibility of correcting them. And, if you made a mistake when preparing reports, you need to act according to the following scheme:

1. Calculate the consequences of the mistake. If you underpaid funds to the budget, adjustment of the 3-NDFL declaration for the last year is mandatory; if not, it is optional;
2. Edit the new document using the form you filled out initially;
3. Send the paper to the inspection - this can be done in person, by mail or through, if necessary, you should attach certificates confirming your calculations that have not been used previously;
4. Pay additional tax to the budget if you initially contributed a smaller amount.

You can correct the declaration after sending it, and Article 81 of the Tax Code of the Russian Federation provides for the possibility of clarifying the data several times - for forgetful or inattentive taxpayers.

How to correctly fill out the updated 3-NDFL?

If you prepared the primary reporting document yourself, there will be no difficulties when filling out the updated declaration. How to correct it?

• fill in personal information about yourself, including TIN, full name, reporting period;
• indicate the correction number - when submitting clarifications for the first time - “1”, when applying again, the correction code is “2”;
• fill out all the items for which you received income and made expenses, as if you were doing it for the first time, putting in the correct data;
• indicate the date, sign the document.

Checks or other documents that were not initially submitted to the Federal Tax Service should be attached to the 3-NDFL.

How to submit a declaration?

Providing updated documentation is carried out in the same way as filing a declaration for the first time. The taxpayer can use any method:

• personally contact the territorial authority;
• delegate the responsibility to a representative by proxy;
• send documents by mail;
• make adjustments in your personal account, attaching documents here.

You must pay tax on the day you submit your amended return to avoid penalties!

If it is necessary to track the status of the shipment, the declaration is registered with the inspectorate within 3 days.

To work with your personal account and fill out the corrective 3-NDFL declaration here, you need to have a digital signature - if it is missing, the documents will be refused.

How to submit an updated 3-NDFL declaration through your personal account

You can make corrections online using the taxpayer’s personal account (PA) on the Tax Service website - to do this you need to register (also works with a login and password from the State Services) and enter the PA. How to adjust a tax return in your personal account? The procedure is similar to the initial filling of this document:

1. In the “Individual Income Tax and Insurance Contributions” section, go to the “Declaration in Form 3-NDFL” tab;
2. Here you can fill out a declaration, download a program for generating the form, receive notifications and submit applications;
3. Select “Fill out a new return”, indicate the year for which you want to file it;
4. When filling out, you must indicate the correction number - 01, the remaining information - data of the citizen (stateless person) and information about income;
5. The 3-NDFL adjustment declaration also contains information on tax deductions: social, property, investment, standard, they can all be declared at the same time;
6. Track the status after submission - within 3 days the document is registered with the inspectorate.

You can adjust 3-NDFL in your personal account by automatically transferring information from the previous reporting document - this will save time.

You can also send the completed 3-NDFL in the “Declaration” program. In this case, correct all the necessary information and be sure to indicate the correction number.

The adjustment code is important for sending 3-NDFL. It will not be possible to resend the declaration with the same number!

After all the corrections, save the resulting file in xml format and go to the Personal Account on the Federal Tax Service Inspectorate website. Here you use . In this case, it is advisable to attach a complete list of all documents that confirm the data filled in 3NDFL.

Clarification of specific issues

There are the most common questions from taxpayers related to filling out and editing a declaration, the answers to which will help you competently and correctly complete this procedure:

1. How long does it take to adjust the declaration? The verification period is 3 months from the date of submission;
2. Is it necessary to edit the 3-NDFL declaration if the KBK is indicated incorrectly? No, there is no such obligation, but this can be done on personal initiative;
3. What sanctions await a taxpayer who makes mistakes? There are no penalties if you paid your tax on time;
4. When will the Federal Tax Service return overpaid personal income tax? The decision will be made within 90 days, respectively, the refund will occur after the completion of the desk audit;
5. What are the deadlines for submitting clarifications? If errors are detected by the inspection staff, the updated 3-NDFL declaration must be submitted within 5 working days, the review period is the same - 3 months. If you want to increase the social deduction, you must make the adjustment no later than three years from the date when the tax was excessively withheld.

It is the taxpayer's responsibility to file a revised return if errors result in a reduction in the tax paid. Timely clarification of clerical errors and errors allows you to avoid fines from tax authorities.

How to draw up an updated 3-NDFL declaration? The procedure is similar to filling out the primary document, the only exception is that you need to indicate the correction number - 01 or 02.

Tatyana, I filled out the declaration for 2011 not on your website. I have a copy of the declaration in my hands. I made this declaration for 2012. They called me and said that the amount carried over to the next year was incorrectly indicated. Having picked up the declarations and tried to understand them, I discovered an error in my income. I can’t understand where this amount of income comes from. This is what led to the error. According to two declarations, my income was about 700 thousand rubles for two years. Based on this, my tax deduction will be incorrect. How to make an edit? The tax office in our district didn’t really explain it and said it was my fault.

Larisa, first of all, I now recommend that you watch it. Next, there is no need to worry because you have the right to file an adjusted tax return. As I understand, there was an error in the declaration for 2012. Now you can create a declaration for 2012, but not as a primary document, but as an adjusting one with adjustment number 1.

When filling out a corrective declaration, you fill it out in the same way as the previous one, but instead of erroneous data, you indicate the correct numbers. Try filling it out on our website. We will check your final numbers and help you.

A clarifying adjustment to 3-NDFL is necessary in cases where certain errors were made in the provision of primary reporting. The codification is written in a special field of the form, which, in turn, was approved by the Order of the Federal Tax Service dated December 24, 2019.

Practice shows that payers of the relevant tax levy rarely encounter difficulties when preparing a document. However, in any case, a number of nuances need to be taken into account.

To understand the features of adjusting reporting, you need to familiarize yourself with the key concepts, the established review period, recommendations for filling out, what a cover letter means, corrections in sick leave certificates, the procedure for submitting a document through your personal account in electronic format, and so on.

Basic Concepts

First of all, you need to become familiar with the concept of an adjustment number. It is intended to inform tax representatives that the report is being submitted again. The special section is located in the upper left part of the title page and includes 3 cells. It is worth noting that for the first declaration submitted within the reporting period, a zero code value is provided.

In cases of correction or addition to information already submitted, code 1 may be entered for the first clarification, code 2 for the second clarification, and so on. It is important to pay special attention to the fact that the 3-NDFL adjustment in each specific case is submitted to the territorial division of the tax service, which is located at the place of actual location of the payer.

If a clarifying declaration is required, the taxpayer must take care to fill out exactly the document form that was valid at the time of the adjustment. The registration procedure is almost identical to the initial filling of information. It is necessary to indicate the current codification and information about the reporting period. If necessary, new papers are attached.

The document is developed in two copies. This is done to provide one of them to the territorial branch of the Federal Tax Service.

The following delivery options are provided:

• by personal visit to the service - in this case it is necessary to fill out an application for the transfer of the declaration;
• online through the official website of the tax department;
• by postal order with a description of the attachment.

It is worth noting that representatives of the inspection do not allow corrections or deletions in the document. In situations where the declaration is supplemented with certain accompanying documentation, a special accompanying register is required, certified by the personal signature of the payer. When printing a report, it is not allowed to display information on the sheet in double-sided format.

Verification period

The established deadlines for carrying out a desk audit are fully regulated by the provisions of the current tax legislation. In accordance with the provisions of Article 2 of the Tax Code of the Russian Federation, an audit cannot last more than 3 months from the moment inspection specialists receive documentation from the taxpayer.

In cases where certain errors or discrepancies were made during the relevant audit, the tax service must necessarily inform the payer about this fact with a requirement to provide explanations and make corrections. It is worth noting that when submitting documentation electronically, the payer must use a personalized digital signature.

So, if identified inaccuracies require corrections in the declaration, then the payer must take care of submitting a clarifying document. This operation is carried out within 5 working days from the moment the person receives a request from representatives of the territorial tax service.

In cases where errors in the declaration submitted to the tax authority lead to a reduction in personal income tax, the payer must make corrections and submit changes to the inspectorate. The corresponding requirement is fully regulated by the provisions of Article 81 of the Tax Code of the Russian Federation.

The rule applies to all taxpayers, without exception, including those individuals who declared a tax deduction in their declaration. In the vast majority of cases, recalculation of tax obligations is carried out during the period of error. In other words, if the payer discovered, for example, in December 2019 an error for January 2019, then you need to use the form that is relevant for 2019.

When making adjustments, it is important to enter a special codification. To understand which number to indicate, you need to refer to the provisions of the current legislation. In accordance with them, within the title page of the declaration, in the field with the adjustment number, you must indicate the current code for the primary or secondary updated declaration.

How to write a cover letter

The cover letter does not have a format prescribed by law. Practice shows that if it is necessary to prepare the relevant document, only employees of the territorial tax inspectorate can provide more detailed information about filling it out.

The taxpayer can draw up the document in question immediately at the time of filing the return. In cases where it comes to a letter acting as an application requesting the use of a property deduction, specialists can provide a sample of its completion to reduce the tax base after the sale of a certain type of property. This is especially true in situations related to the sale of vehicles.

It is important to remember the fact that after 3 years the owner of the car has legal grounds to stop preparing the declaration and refuse to pay the tax fee. However, in some cases, representatives of the inspection may require the preparation of a specialized letter, which will contain an explanation for the fact of refusal to pay the tax fee.

Correction on sick leave

The sick leave certificate for loss of ability to work has a strictly established form, which cannot be changed or supplemented with information. When preparing such a document, medical personnel must rely on a certain procedure regulated by the Order of June 29, 2011.

According to the norms of such a document, a medical professional cannot make changes to the sheet under any circumstances. If errors or omissions are discovered, the doctor must issue a duplicate with valid information.

It is worth noting that this operation is not carried out if errors are made that are purely technical in nature. For example, they may be the absence of spaces between initials.

In each specific case, the completed social document is handed over personally to the person to whom the paper was issued. This is done to provide a certificate in the future at the place of permanent employment for the purpose of obtaining financial benefits.

As for the direct employer, if he receives such a document, he must check all the specified details and fill out the remaining part of the form. In cases. if the employer himself makes a mistake when providing information, he cannot correct it within the framework of the same document.

The following information is subject to correction:

• about the place of work or residence of the disabled person;
• about the insurance experience of an employee of a certain organization;
• about personal information of the employer or its official representatives;
• about the amounts of incentives;
• about the source data and so on.

It is worth noting that in cases where errors do not interfere with reading the information that was indicated in the appropriate fields, then there is no need to make corrections.

Reflection in the declaration

The form in question is always submitted to the territorial office of the tax office for reporting on the amount of income received. And also about expenses for a certain reporting period. Practice shows that the information specified in the document is relevant for the previous year. The submission of annual reports is carried out by February 15 of the year immediately following the reporting year.

Such a declaration must be completed by the following individuals or legal entities:

• LLC or OJSC;
• individual entrepreneurs;
• persons conducting private practice - they can act as notaries or lawyers;
• individuals who have executed a purchase and sale agreement when a large property object is involved in the process.

It is worth noting that the declaration may reflect not only the targeted allocation of funds for the purchase of an object. Using the document you can also apply for a tax deduction. Each interested person can thoroughly familiarize himself with the list of cases in which a tax refund can be made in Article 26 of the Tax Code of the Russian Federation.

Adjustment of 3-NDFL and deadlines for submission

Cases when the direct tax payer makes certain errors when filing a declaration can occur quite often. For such situations, tax legislation provides for a certain procedure for correcting the submitted document. The corresponding declaration is called updated.

In 2019, to distinguish the primary documentation from the corrected one, it is necessary to enter a special codification into the corresponding details of the form. Code 0 is provided for the originally submitted document, and the next number in ascending order is indicated for each revised document.

It is important to pay special attention to the fact that the current form of the declaration in question is subject to change. The updated form must be submitted to the control services exclusively in the form that was in force at the time of transfer of the primary documentation.

The established deadline for submitting the updated form is 5 working days from the moment errors are discovered by authorized employees of the Federal Tax Service.

Submission via personal account

To understand whether it is possible to submit an updated form online, you need to thoroughly familiarize yourself with the latest amendments to the Tax Code.

In 2019, the provisions of the Tax Code underwent a number of changes, thanks to which taxpayers were able to prepare a declaration in electronic format. To transfer documentation, the payer’s personal account on the official website of the Federal Tax Service is used.

An interested person can send tax inspectors a certain list of additional documents that are intended to confirm the person’s right to a tax deduction.

It is important to take into account the fact that in your personal account you can find a service not only for transferring a document, but also for drafting it. To fill out the form, you must go to the website of the Tax Service of the Russian Federation and register a personal account. After completing the initial registration procedure, you must enter the payer’s login, which also includes the created password.

In the office you can find several menu items on the top panel. In this case, you need to go to the position of taxes on personal income and select Form 3-NDFL. After this, you can fill out and send the declaration.

It is worth noting that in each specific case, the submitted documentation must be certified. This is done using personalized . Without it, neither the primary nor will be accepted.

Reporting forms for transmitting information to the tax office may contain special designations. One of them is the adjustment number on your tax return. Amendments depend on the type of tax and the purpose of the changes made. The law does not limit the period for submitting a “clarification”; in some cases it is required to be issued after an on-site inspection after three years. Therefore, you should have information about special numeric codes and other features of re-filing declarations, which are control tools for tax authorities.

When filing the first declaration in a particular calendar year, the personal income tax payer must indicate the number “0”. For the recipient of the reporting, this means that there were no adjustments in it. An error in the personal income tax form will result in the submission of a new document marked “1” in the correction column.

When filling out reporting information, some taxpayers write “1”, thinking that this is the declaration number. This error is considered a technical inaccuracy and is not grounds for correction.

If, for one reason or another, corrections were made to the document more than once, the required code is indicated in its form, allowing you to see whether changes were made before (number 2, number 3, etc.). This is carried out on the basis of the requirements of the tax authorities, enshrined in the relevant regulations. The number of clarifications is not limited. The field in which you enter marks is located in the upper left corner of the title page. It includes three cells.

Similar values ​​are used by payers of other tax payments: value added, profit, etc.

Video - Correction number in the tax return, calculation of the Pension Fund and Social Insurance Fund

Reasons for adjustments

The taxpayer may make a mistake in the address or provide other incorrect information, underestimate the amount of tax, refraining from reporting the full amount of income. In the latter case, the taxpayer must send repeated information to the regional Federal Tax Service; in all other cases, he has such a right, but they will not be able to force him to adjust the declaration.

Example. If an individual draws up documents to receive a social deduction and makes a mistake by not including the full amount spent on treatment, the funds will not be received from the budget in full. In order for the taxpayer to be paid the missing money, he needs to re-submit the declaration information based on the data of the same tax period.

Article 81 of the Tax Code reveals the concept of unreliable information - this occurs when the taxpayer erroneously records income or expenses, indicates incorrect results of the enterprise’s activities, or makes mistakes in the final values ​​of the amounts payable. In general, tax authorities recognize arithmetic inaccuracies, incorrect indication of the tax period, and standard codes as errors (for example, when submitting information, the TIN number is entered; checkpoints, a list of KBKs, and other unified values ​​may also be included among the marks).

As mentioned above, an updated declaration must be submitted if less taxes are contributed to the budget than necessary. When overpaying, you should weigh the pros and cons. Firstly, incorrect display of the tax base in this case is the basis for an on-site audit. Secondly, in case of overpayments, information is submitted to the tax authorities for clarification (primary, payment documentation, invoices, contracts with suppliers, etc.). Sometimes their number is quite significant and it is worthwhile to “clarify” if the size of the overpayment really damages the enterprise’s budget for a specific tax period.

When submitting repeated information related to overpayment of tax, a statute of limitations applies equal to 3 years from the date of the “excess” payment to the budget - there is a clear indication of this in the Tax Code. If a clarification is submitted to obtain a VAT deduction, this is also relevant for 3 years from the date of registration of the relevant products, work performed, property rights, or import of goods into the country (this provision came into force in 2015).

Remember! Reporting within the framework of 3-NDFL falls under the responsibility of the territorial divisions of the Federal Tax Service, therefore information should be submitted to the body where the taxpayer is registered. The updated tax data is transferred to the same department where you will submit the initial declaration. The form on which the primary information is reflected, valid until clarification, remains relevant in the future - thus, the reporting form is preserved for subsequent requests. The taxpayer always relies on information from the period in which the inaccuracy was found (clause 5 of Article 81 of the Tax Code). If in 2016 a situation arose in which data for 2014 was updated, the taxpayer must use the appropriate 2014 form for clarification.

When conducting a desk check for the accuracy of primary documentation, the fact of receiving a corrective report automatically means the termination of this procedure and the appointment of a date for a new desk check.

For a citizen who applies for a social deduction, wanting to return part of the funds for treatment, the presence of incorrect information that underestimates his actual costs leads to incomplete compensation from the budget. To receive the missing amount in monetary terms, you need to fill out a declaration again - submit a clarifying form to the tax office.

Find out more about the tax deduction for medical services from. We will tell you about the features of obtaining this deduction and the necessary documents.

Remember! You can apply for a deduction at any time, and information will be considered for the last three calendar years. Failure to comply with the deadline for submitting the declaration will not affect the transfer of funds in favor of the taxpayer and does not impose liability on the individual. Those who claim deductions in 2018 will receive money based on data from 2015, 2016 and 2017.

Addition to the "duck"

When the return is refiled, the payer does not need to consider the difference between the incorrect and fair values. The document should contain only current indicators and look as if the primary declaration did not exist at all. Only the “Adjustment number” attribute changes.

In this case, the tax authority does not officially require clarification, but may subsequently request details and clarifying details. An example of such a situation is a desk audit. It is recommended that you include an explanatory note with comprehensive details in the package.

For a complete picture, the cover letter may include the following information:

1. The period for which the declaration is submitted.
2. Type of tax.
3. Graphs that contain clarifications (it is necessary to explain where the primary data and the newly corrected data are located).
4. If the tax amounts and tax base have changed, the latest information is indicated.
5. Details of the payment order, if the taxpayer has previously eliminated the arrears and paid the penalty in full.

When penalties and arrears are received into the budget before the “clarification” is submitted, copies of the “payments” should be included in the documents. Other information (also in the form of photocopies) may be needed if it was not provided for consideration the first time.

In case of counting errors, additional documents are not needed. When a taxpayer issues a social deduction (to receive the unpaid balance of the amount), he submits an updated declaration and the necessary confirmations.

When the payment is not in favor of the budget

If the Federal Tax Service considers that the initial tax return indicated an underestimated amount of tax, different situations may arise regarding the collection of arrears.

Table 1. Examples of arrears collection

Example 1	Tax officials received updated information within the reporting period. For example, in February 2017, an organization filed a declaration under the simplified tax system containing information for the previous year. At the same time, management discovered errors and inaccuracies quite quickly. Such an organization should hurry up and show the changes to the tax office before the end of March 2017. Then the tax office will consider that the date of filing the clarification coincides with the date of filing the primary reporting, and this will not lead to negative consequences.
Example 2	There is still an opportunity to pay the tax, despite the late filing period. Let's consider one of the tax regimes - UTII, for which you need to report no later than July 20, and pay the tax amount no later than July 25 (for the 2nd quarter). Provided that the tax was paid to the budget on time, and the taxpayer himself recognized the error (outside the results of the audit activities of the tax authorities), a repeated application to the tax office will not lead to arrears.
Example 3	When the taxpayer violated the deadlines for payment and transfer of tax information. In this example, before sending the updated declaration, it is necessary to make payments for arrears - information about this can be found in paragraph 4 of Article 81. This is necessary to avoid penalties under Article 122 of the Tax Code of the Russian Federation. In general, a taxpayer's inaction in paying taxes when calculated correctly does not result in penalties. Important! The debt is considered to be repaid at the time the payment order is submitted to the bank branch. Therefore, the period of delay does not include the actual day the tax was paid. The penalty is 1/300 of the refinancing rate and is charged for each day of non-payment of the tax amount. In general, the mechanism for which Art. 122 cannot be applied in the case of correct tax calculation, even if it was paid later than the specified period. The taxpayer becomes a delinquent if arrears arise. There are other methods of influence, including Article 75 of the Tax Code of the Russian Federation (fines), seizure of bank accounts
Example 4	Information about understatement of taxes came from an official letter from the tax inspectorate. Under such conditions, in addition to arrears, the taxpayer is required to pay a fine. In quantitative terms, the fine is equal to 1/5 of the unpaid tax amount (according to Article 122 of the Tax Code of the Russian Federation). For example, an organization showed a tax of 1000 rubles and did not pay it. When reviewing the documents, representatives of the tax inspectorate determined the amount of tax in the amount of 1,200 rubles. Additional tax assessment (200 rubles) means that a fine of 40 rubles (20% * 200 rubles) will be issued. If the taxpayer acted intentionally (such cases are very difficult to prove), the fine for evasion of duties will increase to 40% of the tax amount.

Since the beginning of 2017, Article 122 also covers insurance contributions to extra-budgetary funds, since tax services now oversee their collection.

Remember. If several declarations are submitted sequentially for one period, to calculate a fine, representatives of the Federal Tax Service will compare the amount of tax in the first and last forms, without taking into account intermediate information.

So, the taxpayer is obliged to submit updated information in the case when he realized that he did not reflect certain facts, or made an error in the calculations, underpaying the tax to the budget. The fine will bypass it, even if the “clarification” was received by the Federal Tax Service after the payment and reporting deadlines, subject to the following conditions:

1. The payer managed to submit it before the official decision of the Federal Tax Service was made, having previously paid the tax and penalties.
2. After the on-site inspection, no violations were found.

In practice, tax authorities actively fine for violations of Article 122 of the Tax Code of the Russian Federation. It is important to know that you can avoid liability even after submitting the clarification. To do this, arrears must be paid and objective reasons for untimely application must be indicated. The consideration of the case regarding penalties is carried out in accordance with Art. 112 of the Tax Code of the Russian Federation.

If you have submitted a tax return in Form 3-NDFL and subsequently discovered that it does not reflect some information or there are errors that lead to a change in the tax base and, accordingly, affect the calculated amount of personal income tax, then changes need to be made to the tax return and submit an updated tax return to the tax authority (Article 81 of the Tax Code of the Russian Federation). To submit an updated tax return, we recommend following the following algorithm.

Step 1: Determine whether the identified errors result in an understatement of the amount of tax due.

If errors (distortions) in the tax return submitted by you to the tax authority in Form 3-NDFL lead to an underestimation of the amount of personal income tax payable, then you are obliged to make the necessary changes to the tax return and submit an updated declaration to the tax authority (paragraph 1, paragraph 1 Article 81 of the Tax Code of the Russian Federation).

If the error or inaccurate information you identify does not lead to an underestimation of the amount of personal income tax payable, then you have the right (but not the obligation) to make the necessary changes to the declaration in Form 3-NDFL and submit an updated declaration (paragraph 2, paragraph 1, article 81 of the Tax Code RF).

This rule applies to all taxpayers, including individuals who declared one or another tax deduction in the declaration on Form 3-NDFL.

Example. Actions of the taxpayer upon detection of an error in the declaration3-NDFL

An individual has filed a tax return onform 3-NDFLfor 2014 and claimed a property tax deduction for the costs of purchasing an apartment (ownership of the apartment was registered in 2014). After submitting the declaration, the individual discovered that he forgot to take into account the income on which personal income tax was paid, as a result of which the amount of the property deduction was underestimated.

In this case, an individual has the right to submit an updated personal income tax return and recalculate the amount of property tax deduction for expenses on purchasing an apartment.

Step 2: Complete an amended tax return.

In the general case, tax liabilities are recalculated during the period when an error was committed (Clause 1, Article 54 of the Tax Code of the Russian Federation). That is, if in 2015 you discovered an error in the declaration on Form 3-NDFL submitted for 2013, then to fill out the updated tax return you must use Form 3-NDFL, which was used when submitting reports for 2013.

If you cannot determine when an error or distortion was made, or the errors (distortions) made led to excessive payment of tax, then in this case recalculation can be made during the period when the error was identified (paragraph 3, paragraph 1, article 54 of the Tax Code of the Russian Federation).

If you will be adjusting the declaration for the first time, on the title page of the declaration the field “Adjustment number” should be filled in as follows: “1–“. For a secondary updated declaration – “2–”, etc. (clause 2, clause 3.2 of the Procedure, approved by Order of the Federal Tax Service of Russia dated December 24, 2014 N ММВ-7-11/671@).

In the updated declaration, it is necessary to reflect all the data without errors, since the meaning of the updated declaration is that the taxpayer makes changes to the original declaration, and does not submit another additional report for some of the previous periods (clause 1 of Article 81 of the Tax Code of the Russian Federation).

You can fill out a tax return in form 3-NDFL (clause 1.1 of the Procedure; Information from the Federal Tax Service of Russia dated March 23, 2015):

1) by hand;

2) on a computer;

3) using a special computer program posted on the website of the Federal Tax Service of Russia;

4) interactively using the “Taxpayer Personal Account for Individuals” service.

Attach to the declaration documents justifying the introduction of appropriate changes/additions to the declaration, as well as an application for a personal income tax refund/personal income tax deduction (if necessary). In addition, you can attach an explanatory note to the declaration stating why the personal income tax amount/personal income tax deduction amount is being specified. This will allow you to avoid unnecessary questions from the inspector during a desk inspection.

With regard to previously submitted documents, the following must be taken into account.

During an audit, tax authorities do not have the right to request from the person being inspected documents that they previously submitted to the Federal Tax Service during desk or field audits. This restriction does not apply to two cases (clause 5 of Article 93 of the Tax Code of the Russian Federation):

1) when documents were previously submitted to the Federal Tax Service in the form of originals and were subsequently returned to the person being inspected;

2) when the documents submitted to the Federal Tax Service were lost by the tax office due to force majeure.

Thus, if you submitted all the necessary documents along with the first declaration, then you are no longer required to submit them again. If supporting documents were submitted to the tax authority in the form of copies, the inspector has the right to familiarize himself with the originals of these documents (paragraph 5, paragraph 2, article 93 of the Tax Code of the Russian Federation).

Step 3. Submit an updated tax return and supporting documents to the tax authority at your place of residence.

The updated tax return in form 3-NDFL is submitted to the tax authority in one copy.

You can submit a tax return (clause 4 of article 80 of the Tax Code of the Russian Federation):

2) through a representative acting on the basis of a notarized power of attorney (clause 3 of Article 29 of the Tax Code of the Russian Federation). A copy of the power of attorney should be attached to the declaration, and the original should be shown to the tax inspector.

If you wish, you can fill out and sign two copies of the declaration: one will remain with the tax authority, and on the second the inspector will make a note that the declaration has been accepted. We also recommend that you draw up a cover letter in two copies indicating all the documents submitted to the tax authority: submit the first to the tax authority, and on the second ask the inspector to mark the acceptance of the documents indicating the date. In the event of a dispute with the tax authority, you will have confirmation that the documents were submitted;

3) by mail in a valuable letter with a list of the contents.

You can also send a letter (declaration) with notification of delivery to the recipient. In this case, you will have additional proof that the tax authority received the declaration;

4) via telecommunication channels (via the Internet);

5) through the taxpayer’s personal account.

The deadline for submitting an updated declaration is not established by law, so you can send an updated declaration to the tax authority at any time after discovering an error (distortion). The error will only be considered corrected if you file a corrective return.