The submitted tax return by mail with an inventory makes it possible to eliminate the possibility of controversial issues with the tax service. The shipment must be sent with a notification sheet. It will help confirm that the letter was delivered.

The inventory is filled out according to certain rules. It indicates the documents being sent and the amount for which they were valued. In this case, obligations expressed in monetary terms are imposed on postal employees.

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If the letter is lost or damaged, a refund will be made taking into account the declared value and shipping costs. If a part is damaged, this amount is compensated in relation to the size of the damage.

Standard nuances

In the event that a tax return is sent by mail with an inventory, certain formalities and conditions must be observed. They are based on the requirements established at the legislative level.

General notes on formalities

When sending a declaration by mail, a letter is prepared with an inventory of the attachments. In this case, documentary evidence of the shipment is drawn up in two copies, one of which is handed over to the sender. Additionally, a notification of delivery may be issued.

During the registration of a postal item, the person is given a receipt indicating:

• type and category of departure;
• data from the territorial tax office;
• information about the post office;
• departure numbers;
• a seal imprint with a clearly stated date.

In addition to the declaration, it is possible to send other documents. The papers confirm the data specified in 3-NDFL.

These include:

• civil contracts;
• 2-NDFL;
• receipts.

If an application for a tax deduction is made, an application and copies of title documents are also attached. But tax authorities may additionally request the originals.

All papers are reflected in the investment inventory. In addition to the name, an estimated amount determined by the applicant is entered. The inventory is drawn up in two copies with a note about the post office and the Federal Tax Service.

The inventory form may not be corrected. This may raise unnecessary questions from tax authorities. Therefore, it is important to avoid mistakes and use only manual or machine filling.

If the inventory is missing, then tax inspectors may not accept 3-NDFL. Then the deadline for filing the declaration will expire.

Provisions by law

If the declaration is sent by mail, then the date of submission of the report is taken as the day of mailing. Based on the Tax Code of the Russian Federation (paragraph 1, 3, paragraph 4, article 80), the shipment must have an inventory.

You can check the filing date based on the postmark. If the shipment was made within the last available day, the declaration must be accepted. This norm is reflected in paragraph 8 of Article 6.1 of the Tax Code of the Russian Federation.

If the organization makes a request, a receipt stamp is placed on the copy of the declaration when the original is sent by mail. Tax officials cannot refuse to carry out this procedure, since the certification procedure is prescribed in paragraph 4 of Article 80 of the Tax Code of the Russian Federation.

Based on the third paragraph of the fourth paragraph of Article 80 of the Tax Code of the Russian Federation, the investment must be described. Confirmation of the transfer of reporting is possible using various documents depending on the method of sending.

If the declaration is sent by registered mail, then an inventory is not compiled. Therefore, it is the responsibility of the accountant to prepare the document. For additional payments, notification of receipt will be sent.

In the case of transmitting a valuable letter, the inventory is completed on a separate form. It must be certified, since responsibility for the shipment lies with the postal service.

Additional details and conditions

If the declaration is sent by mail, then the date of submission of the document will be considered the day the letter and inventory were sent. If any date is indicated on the stamp before 24:00 of the last day of transfer, the item will be considered transferred on time. In some cases, the post office, despite sending it on time, indicates the date of the next day when the deadline is considered to have expired.

You can confirm the date using:

• receipts for the transfer of the item;
• inventory with date and stamp;
• notification of delivery of the letter from the Federal Tax Service.

Controversial situations arise from the fact that tax authorities rely on the date written on the stamp of the envelope. To confirm other shipping dates, they require a return receipt.

The judicial authorities consider the date written in the inventory and receipt. It is these papers that are drawn up at the time of direct transfer.

You are allowed to contact the post office with a request to register the item. If they note the fact of transfer on the last permitted day, then the chances of winning the case in court will increase.

There are cases when the declaration did not reach the addressee at all. In response to this, the tax service suspends transactions on current accounts.

You can confirm the fact of sending using:

• photocopies of the declaration;
• description of the attachment;
• receipts or acknowledgment of delivery.

They must contain the date of composition. After submitting the papers, tax officials will unblock the accounts within 24 hours.

Preparation of a tax return attachment when sent by mail with an inventory

To submit reports by mail, you must follow a certain procedure. If it is not observed, the organization may pay a fine for late submission of the declaration.

1. At the post office you need to purchase an envelope (A4 format) for documents. Then you don’t have to collapse the declaration. In addition, stamps will be required. The department employee will issue two forms for inventorying the investment. One document remains with the parcel, and the second is taken by the sender. The declaration is sent by a valuable letter with an inventory attached.
2. When filling out the inventory, you must indicate the address and details of the shipment addressee. Next, the quantity, name of valuable items and the cost of each in rubles are reflected. After filling out, the sender puts a signature and a postmark. A copy of the inventory is included in the valuable letter.
3. The finished item is handed over to the postal employee. The sender pays for shipping services, on the basis of which he is issued a check and an inventory. These documents may be required if there is a dispute regarding the shipping date.

When compiling an inventory, an enterprise employee should be guided by the example provided in the department. To fill out, use form 107.

The inventory notes:

• addressee's name;
• full postal address;
• name of items;
• number of investments;
• estimated amount.

Each form is signed by the sender.

After this, the postal employee must:

• check the entries in the inventories;
• check the coincidence of the addresses on the envelope and in the inventory;
• evaluate investments with those indicated in the inventory;
• check the value of investments;
• put a stamp on each version of the documents;
• put one copy of the inventory in an envelope, and give the second to the sender.

additional information

It is important to familiarize yourself with the content of the changes regarding sending declarations by mail. In this case, it is necessary to comply with the deadlines for the transfer so that the person is not held accountable. Also, tax officials may make unfounded claims against the person.

Changes to the procedure for submitting declarations were made on December 28, 2001 by Federal Law No. 180. According to the current edition, it is allowed to send reports by mail with an inventory.

The Tax Code does not provide for an explanation of the concepts of “postal item” and “inventory of contents”. And postal services classify any forwarded correspondence as items. Therefore, registered and valuable letters can be classified in this category.

The rules for sending correspondence do not exclude the possibility of sending registered letters with an inventory. But in most cases, a valuable letter is used. Therefore, on the basis of the law, the transfer must be carried out by letter with a declared value and an inventory of the investment.

The inventory must necessarily contain a department stamp. If it is not there, the document drawn up independently will not have legal force.

The use of the term postal item instead of a valuable letter is due to the fact that more than one declaration can be transmitted. In this case, if a bundle is being sent, a parcel post will be required. Therefore, the law specifies only a generalized version of shipments.

Duration of the procedure

According to the law, taxpayers must submit returns no later than April 30. During this period, data for the past tax period is provided.

Some individual entrepreneurs think that starting an activity mid-year gives the right not to file a declaration. However, according to the law this is not the case. The document is provided even after several months of the tax period.

The norm reflects the provision of not only declarations, but also other documentation. If the deadlines are missed, the person is held accountable.

Unfounded claims

Some taxpayers are subject to unjustified sanctions. One of them is a fine for the lack of an inventory of the investment (Article 199 of the Tax Code of the Russian Federation). It is worth remembering that you can only be fined for absence. The filing procedure is not violated if supporting documents are missing.

If the tax service says that the deadline for filing a return has been missed, then the inventory will be important. After all, it makes it possible to confirm the date of sending the document.

In practice, cases arise when court decisions are made in favor of taxpayers. After all, the absence of an inventory is not considered a basis for refusing to accept the declaration. And many tax specialists note that the declaration has arrived, but without an inventory. In this case, the deadline is not considered missed.

How can you simplify the diagram?

Fines cannot be imposed on an enterprise that sent a declaration without an inventory. This conclusion was made by the judicial authorities of the Federal Antimonopoly Service of the North-West Region.

Based on Article 80 of the Tax Code of the Russian Federation, the date of sending the documentation is considered to be the day the letter with an inventory of the attachment is sent. But for registered mail an inventory is not made. Therefore, the tax authorities consider this fact a violation.

Help me figure out if I have the right! I am a citizen of the Russian Federation and annually fill out a 3NDFL declaration. The reporting period is approaching and I collected all the documents, but due to family circumstances I had to go from my native Saratov to the Kurgan region and stay there indefinitely. In this regard, I have several questions: first, can I submit documents at my place of residence and if not, second question: is it possible to send the 3rd personal income tax declaration by email?

In accordance with Article 11 of the Tax Code, the place of residence of an individual is the address at which the individual is registered in the manner established by the legislation of the Russian Federation. If an individual does not have a place of residence on the territory of the Russian Federation, it may be determined at the request of this individual at the place of his residence. In accordance with Article 80 of the Tax Code of the Russian Federation, a tax return can be submitted to the tax authority in established formats in electronic form via telecommunication channels (TCC) through an electronic document management operator (EDO Operator). by mail with an inventory of the attachments When sending a tax return by mail, the day of its submission is considered to be the date indicated on the postal stamp for sending the mailing with an inventory of the attachments.

Documents for filing the 3-NDFL declaration are submitted to the tax authority simultaneously with the income report itself. Documents are required to submit a 3-NDFL declaration with the right to a property, social or professional deduction, and if the report is submitted only for the purpose of declaring income, then the accompanying papers do not need to be attached. The list of such documents depends on the purpose of submitting the report. Let's look at it in more detail.

What documents must be attached to 3-NDFL to declare income?

Documents for the 3-NDFL declaration, when it comes only to a report on income received, are submitted voluntarily. The obligation to attach additional papers to such a declaration is not specified in the Tax Code of the Russian Federation. However, you can confirm your income by sending along with the report 2-NDFL certificates, contracts for the sale of real estate or vehicles, as well as other documents indicating receipt of income.

If the taxpayer decides to document his income, it is recommended to draw up a list of documents when filing the 3-NDFL declaration in order to record the fact of the transfer of additional papers.

List of documents submitted with 3-NDFL when preparing a report with the right to property deduction

The list of documents when filing a 3-NDFL declaration is not established by the Tax Code. But the letter of the Federal Tax Service of the Russian Federation dated November 22, 2012 No. ED-4-3/19630@ recommended a unified procedure for tax authorities to request documents confirming the right to deductions.

According to this letter, to confirm the right to a property deduction, you must attach to the declaration:

• contract for the purchase of real estate in any form (purchase and sale, exchange, participation in shared construction, etc.);
• payment documents;
• ownership documents;
• act of acceptance and transfer of real estate (when receiving an object under an agreement of shared participation in construction);
• application for distribution of deductions between spouses (if necessary);
• loan agreement and certificate of interest paid (when applying for deduction of mortgage interest), etc.

The documents required to submit the 3-NDFL declaration with the right to deduction are submitted simultaneously with the report.

How to fill out the 3-NDFL declaration for property deduction, read.

What documents are needed to fill out 3-NDFL with social deduction (list to the tax office)

To confirm your right to a social deduction, you may need the following documents:

• a copy of the education agreement;
• a copy of the treatment agreement;
• documents on the transfer of charitable donations;
• payment documents;
• a copy of the educational institution's license;
• a copy of the medical institution’s license;
• prescriptions for medications (with a mandatory indication that they were issued for the tax authorities);
• documents confirming the relationship of the applicant and the person being trained or undergoing treatment (if necessary);
• certificate in form 2-NDFL;
• document confirming full-time study (if necessary).

See also:

• "Declaration 3-NDFL for treatment";
• "How to apply for a tax deduction for education (nuances)."

IMPORTANT!Documents for tax return 3-NDFLwith training expenses, they must include a copy of a license or other document confirming the institution’s right to conduct training. In the absence of a license, such a document may be the charter, which confirms the status of the educational institution. This explanation was given in the letter of the Ministry of Finance of the Russian Federation dated December 30, 2011 No. 03-04-05/9-1133.

Register of documents that are attached to 3-NDFL for the cover letter

In order to avoid disputes with the tax office in case of loss of any papers, the documents for filing the 3-NDFL declaration should be described in the covering letter. This can be done in any order, indicating the basis for filing the declaration, the period for which the report is being submitted, the name of the tax authority and the data of the applicant himself.

Read about professional deductions not described in the article and what documents required to be shown to the tax authorities when filing a 3-NDFL return.

The attached documents must correspond to the purpose of filing the declaration. During a desk audit, tax officials may request additional information and supporting documents.

IMPORTANT! When paying in cash, it is best to have a receipt for the PKO, a cash register receipt or a strict reporting form as a document confirming payment. If the payment is confirmed by a recipient's certificate of full payment or if there are other forms of payment confirmation, there may be problems with confirming expenses. Even the court may not accept them (for example, the appeal ruling of the Moscow City Court dated July 22, 2014 in case No. 33-29286).

Results

Supporting documents for 3-NDFL depend on the purpose for which the report is submitted. It is advisable to attach a list of documents for filing the 3-NDFL declaration to the report in case some papers are lost during the desk audit of the declaration.

How to send 3-NDFL by mail?

What is needed to send documents by mail?

To send data by mail, you need to buy an envelope, preferably A4 format (so that the documents can be folded conveniently), put your 3-NDFL declaration and the accompanying package of documents, postal inventory in the envelope.

Documents should be sent in a valuable letter with a list of attachments. When you have filled out the declaration and put it in an envelope, you do not need to seal the envelope. Because you still need to fill out two copies of the inventory. One copy goes to the tax office, and the postman will put a stamp on the second and should be kept as proof of which documents and on what date were sent to the Federal Tax Service.

The inventory lists each type of document and its quantity is indicated on the right. Please note that post office employees often say that if the declaration consists of several sheets, then they need to be counted and the number of pages indicated. This is not true! Remember that you submit one 3-NDFL, regardless of how many pages it includes. Therefore, it is necessary to indicate - 1 piece. If you fill out a declaration in the NDFLka service, the program will generate a postal inventory for you.

Also, do not forget that your valuable letter must be evaluated. The more you value it, the more it will cost you. You can roughly bet an amount of 50 rubles. But this data must be taken from the inventory. There, each document must be assessed and the total amount indicated at the bottom of the inventory (see sample). And this total amount must be written at the top of the envelope in numbers and words.

How to create a postal inventory?

In our website service you can not only fill out the 3-NDFL declaration, but also create a postal inventory. This is very convenient, because all you have to do is put the finished inventory in an envelope and take the documents to the post office. In order for the postal inventory to be generated, at the end of filling out the declaration in the NDFlka program, namely, in the “Results” section, you need to select the method of sending documents: “Through the post office.” Please look at the picture:

Other ways to submit a 3-NDFL declaration to the tax office

Submitting documents through the “Taxpayer’s Personal Account”– we pay attention to a convenient way to send a declaration and a package of documents to the tax office. What is needed for this?

1) Get access to the “Taxpayer’s Personal Account” on the website of the Federal Tax Service of Russia. We recommend that you look at the instructions on how to do this correctly;

2) Generate a 3-NDFL declaration in xml format. You can do this in the NDFLka service. Look at the picture (two formats are available for downloading - these are pdf format And xml format):

Submitting the 3-NDFL declaration personally to the tax inspector

If you do not want to send documents by mail or you do not have access to the Taxpayer’s Personal Account, you can always go to your inspectorate and hand over the documents personally to the inspector. To do this, it is important for you to download (and then print) the 3-NDFL declaration in pdf format, as it shown on the picture:

Look at our instructions on the procedure for submitting the 3-NDFL declaration to the tax authority.

Good luck with your declaration!

How to send a 3-NDFL declaration by mail?

According to clause 4 of Article 80 of the Tax Code of the Russian Federation, you can submit a declaration without visiting the tax office by sending the 3-NDFL declaration and supporting documents by mail.

It is necessary to send documents a valuable letter with a description of the attachment. To do this, you need to collect all the documents, put them in an envelope (no need to seal the envelope!) and make two copies of the postal inventory (in it you must list all the documents that you are sending). After sending, one of the copies of the inventory will be signed by a postal worker and will remain with you as confirmation of sending the documents.

If you are sending several years in advance, then you can send them in one valuable letter. At the same time, in the inventory you need to list the documents sent for all years.

How to fill out a list of attachments for a valuable letter?

As we mentioned above, before sending documents you need to fill out an inventory of the attachment of a valuable letter. In the inventory you must list all the documents being sent and indicate their quantity. Also, next to the name of the document in the inventory, you must indicate its value. We recommend that all documents indicate value 1 ruble, since high value, by and large, does nothing except increase the cost of sending the letter.

Examples of the inventory in MS Word format can be downloaded below:

Please note that the inventory must be compiled in two copies. When sending documents, one copy is placed in an envelope, and the second will be signed by the postal worker and will remain with you as confirmation of sending the documents.

How can I find out if a valuable letter has been delivered?

After sending a valuable letter, you will receive a check, which will indicate the postal identifier of your letter. Using this postal identifier, you can track the process of delivery of the letter to the tax office in the Russian Post tracking service (https://www.pochta.ru/tracking).

Dispatch with notification of receipt

Instead of sending documents by a valuable letter with a list of attachments, you can send documents by a valuable letter with a list of attachments and with notification of receipt. In this case, after receiving the letter from the tax inspectorate, you will receive a notification by mail indicating the recipient and the date of receipt of the documents. However, in practice, notifications usually arrive with a long delay, and sometimes do not arrive at all (in this case, your letter is delivered to the tax office).

Will the post office lose my documents?

There is an opinion that sending documents by Russian Post is not always reliable, since documents are often lost during the delivery process. According to our experience, this belief is not true. Cases of loss of documents by mail are extremely rare, so there is no need to worry about this (loss of documents by the tax authority after receipt occurs much more often).