Возможно, будет утверждена новая декларация по форме 3-НДФЛ

Евгений Шелест

Возможно, будет утверждена новая декларация по форме 3-НДФЛ
perig76 / Depositphotos.com

Например, в «приложении 1. Доходы от источников в Российской Федерации » не нужно будет больше указывать сумму исчисленного налога и сумму облагаемого дохода. Приложение 3 декларации по новой форме дополнено разделом с расчетом профессиональных налоговых вычетов, установленных п. 2-3 ст. 221 Налогового кодекса.

Проект приказа1 об утверждении формы и формата декларации 3-НДФЛ, а также порядка ее заполнения и формата представления размещен на Федеральном портале проектов нормативных правовых актов. Проект соответствующего приказа разрабатывает ФНС России. Публичное обсуждение документа продлится до 19 июля. Приказ разрабатывается с целью упрощения составления налоговой декларации с учетом изменений, внесенных в главу 23 «Налог на доходы физических лиц» Налогового кодекса с 19 февраля (ст. 2 Федерального закона от 19 февраля 2018 года № 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)».

В какой срок необходимо подать декларцию 3-НДФЛ предпринимателю, решившему прекратить деятельность в качестве ИП? 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 вышеуказанный федеральный закон является одним из пакета законов о продлении налоговой «амнистии капитала» путем установления второго этапа добровольного декларирования в период с 1 марта 2018 по 28 февраля 2019 года и безналоговой ликвидации иностранных компаний.

Предполагается, что впервые декларацию по новой форме необходимо будет представить за налоговый период 2018 год. Напомним, что сделать это нужно не позднее 30 апреля 2019 года (п. 1 ст. 229 НК РФ).

______________________________

1 С проектом приказа ФНС России «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» можно ознакомиться на Федеральном портале проектов нормативных правовых актов (ID проекта: 02/08/06-18/00081848).

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