From January 1st In 2021, the annual declaration campaign was launched, during which citizens must report their income received in 2020 by April 30 of this year, as well as pay personal income tax calculated in the declaration by July 15, 2021.
The innovation of this year is that in case of failure to submit a declaration on the income received from the sale of real estate, the tax authority will independently initiate a desk tax audit based on the information available to the inspection, without taking into account the expenses incurred, and will submit it for payment. In addition, penalties are provided for failure to submit a 3-personal income tax declaration within the prescribed time in accordance with paragraph 1 of Article 119 of the Tax Code of the Russian Federation and non-payment of tax amounts as a result of underestimation of the tax base in accordance with paragraph 1 of Article 122 of the Tax Code of the Russian Federation.
You can perform these duties online without visiting the tax authority using the Taxpayer's Personal Account for Individuals service, where most of the data has already been filled in, or use the Declaration program, which automatically generates the necessary sheets of the 3-Personal income tax form.