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We continue the topic of taxes for private investors and traders trading through a foreign broker. Previously, we looked at how to prepare for the 3-NDFL and how to calculate income for paying tax. In this review, we will look at how to fill out and send the declaration yourself. The easiest way to do this is through a special online service “Taxpayer Personal Account”.

You can get into it using:

• Account for the Nalog.ru website.
• Account for the Gosuslugi.ru portal.
• Electronic signature key.

How and where to access this service, read. And we move on to the step-by-step filling out of 3-NDFL and will try to consider the entire process in as much detail as possible.

Filling declarations online

Step 1. We go to the website of the Federal Tax Service Nalog.ru and log in to the “Personal Taxpayer Account”.

Step 2. In the top horizontal menu, select the “Tax on personal income” section, and in the drop-down list, select the item “Fill out/send the declaration online.”

Step 3. On the page that opens, we explore the possibilities of the “Taxpayer Personal Account” service and electronic signature. If you don't have an electronic signature, it's worth creating one. This will save you time, paper and a trip to the post office.

As can be seen from the description, the capabilities of the service allow you to:

1. Fill out the declaration in form 3-NDFL online.
2. Upload the completed online declaration to a file for printing and submission to the tax authority in paper form.
3. Submit the declaration electronically, signing with an electronic signature.

Now go to the bottom of the page and click the blue “Fill out a new declaration” button.

In the window that appears, select the year for which we want to report and submit a tax return. Click the “OK” button. After this, we will be redirected to the section “Filling out and submitting the 3-NDFL tax return electronically.”

Step 4. In the section “Filling out and submitting the 3-NDFL tax return electronically,” we follow the assistant’s pointers and step by step fill out the information in sections 1. Data -> 2. Income -> 3. Deductions -> 4. Totals.

Step 5. Go to the “Data” section. As you can see, the fields “Last name”, “First name”, “Patronymic” are already filled in. Add information to the “Place of Residence” field. The service will select an inspection agency at the specified address to send the declaration.

If we indicate the TIN, then information about the date and place of birth, citizenship and passport data do not need to be entered. Otherwise, these fields must be completed (see notes at the bottom of the page). After adding information, click the “Next” button and move on to the most interesting part - filling out information about income.

Step 6. In the “Income” section, by default the top item “Income taxed at the rate of 13%” is active for entry. But since we are reporting on income received on the foreign stock market, we select the item “Income received from sources outside the Russian Federation”. Then go to the page “Income received in foreign currency”.

Step 7 On the “Income received in foreign currency” page, in the “Name of source” field, write the name of the broker. In our case it is . In the “Country Name” field, enter the United States.

Further, we proceed from the fact that we have detailed reports with the conversion of transactions in foreign currency into rubles at the exchange rate of the Central Bank of the Russian Federation. (We discussed how to prepare such a report). Therefore, when filling out the “Name of currency” field, we select “Russian ruble”.

We already have total amounts in the reports, so in the fields “Date of receipt of income” and “Date of payment of income tax” we put the last working day of the reporting year. (If you do not have explanatory reports, then you select the date of receipt of income from the transaction.) In the “Rate as of the date of income” field, enter 1 and click the “Determine automatically” button.

Now let's move on to entering information about the income received. To fill in the “Income Code” field, select the type of income that suits us from the drop-down list.

The income code depends on the financial instrument and market:

• For income from the sale of shares and bonds, code 1530.
• For dividend income, code 1010.
• For income in the form of coupons, code 1011.
• For income from transactions with foreign currency, code 2900.
• For income from the sale of options and futures, code 1532.
• For income from the sale of options on futures, code 1535.

For example, if during the reporting period we received income from the sale of stocks, bonds and stock options, then we need to create a separate entry for each instrument. In this entry, we indicate the appropriate income code (stocks (1530), bonds (1530), stock options (1532)) and write the amount of income. We calculate the amount of income for each instrument taking into account the requirements set by the tax office. (I wrote about them in detail.)

• Note. If you fill out a declaration based on the reports prepared by me, then you take the total amount of income in the corresponding report in the Amount, rub. or Profit/loss, rub.

The field “Tax paid in a foreign country” is filled in if the tax is withheld in the country of receipt. For example, if we receive dividend income from US stocks, then in the US we are usually subject to a 10% tax (less commonly 39%). If we have transactions with different amounts of withheld tax, we summarize and fill them out separately. We further comment on this in the explanatory note to 3-NDFL. The total amount of U.S. tax paid can be found on your broker's report, tax form 1042-S, or in the Withholding field. tax, rub.” the dividend report I prepared.

Therefore, when completing this section, we report the total amounts received for each income code. To confirm these amounts, we attach reports with calculations to the declaration and accompany them with an explanatory letter. (We will talk about what other documents should be attached below.)

Step 8 Let's move on to the “Deductions” section. By default, the tab for entering standard tax deductions is active. If you, in accordance with Art. 218 of the Tax Code of the Russian Federation, you have the right to receive them, then check the box in the line “Provide standard tax deductions” and add the necessary information. We are interested in another tab – “Securities”. Here you can provide information on the amounts of losses received in previous years, and thereby reduce the tax base.

To display the form, we put a “tick” in the line “Provide deductions for securities and investment deductions.” In the table that appears, fill in the corresponding columns, indicating the total amounts of losses for transactions with securities (CB) and for transactions with financial instruments of forward transactions (FISS). We accompany the indicated amounts with reports with calculations (you can order them).

• Note. You can return taxes for the last 3 years, and offset losses for 10 years. If you need professional help with tax returns and optimization, I will give you the contact.

Step 9 We are reaching the finish line. Let's move on to the “Results” section. Here we create a file with a declaration for sending by clicking the “Generate file for sending” button.

Step 10 We attach supporting documents. In order for the declaration to pass a desk audit, it must be accompanied by documents confirming the amount of income. What are these documents? There is no approved list as such. But, as my experience shows, the following package of documents is usually sufficient:

• A certificate or agreement confirming the opening of a brokerage account.
• A report on transactions with a broker for the reporting period with information about the amount, currency and date of income (you can prepare such a report in the broker’s personal account).
• Calculation of transactions with conversion into rubles for each transaction (an example of such a report can be viewed).
• Explanatory note for the inspector explaining the calculation of the tax base and distribution of expenses.

We attach these documents by clicking the “Browse” button and selecting the desired file. In the “Description” line, add brief information about the document (for example, an agreement on opening a brokerage account) and click the “Save” button.

Step 11 We sign and send the declaration. To do this, in the “Sign with the key of an enhanced unqualified electronic signature” section, we enter the password that was specified when generating the signature and click the “Sign and send” button. (In case we forget the password, we can create a new key and sign the declaration with it).

Step 12 That's all. Now all we have to do is pay the tax on the income received (payment deadline is July 15) and monitor the status of our declaration. This can be done in the “Taxpayer Documents” > “Electronic Document Flow” section. Within three months from the date of filing the declaration, it will be verified and you will see a change in its status in your personal account.

Disclaimer

This article is based on the author’s experience and does not guarantee the acceptance of a declaration completed according to these instructions. The Tax Code of the Russian Federation does not regulate the procedure for preparing a report and accompanying documents. Therefore, the requirements of tax officials may vary by region and depend on the branch.

If you have questions during the process of filling out the 3-NDFL declaration and suggestions for improving the instructions, be sure to write them in the comments below.

Oksana Gafaiti,
author website and Trades.site

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Shareholders often ask us questions related to the procedure for paying taxes when selling shares and many other companies. All questions can be formulated as follows:

1. How much tax should I pay? Is tax paid on the difference between the purchase and sale prices of shares or is it necessary to pay 13% of the entire amount?
2. Do I need to pay income taxes (NDFL) when selling shares if I have owned the shares for more than 3 years?
3. Is there a difference in taxation when selling shares to an individual or a legal entity?
4. How much tax must a shareholder pay if he is not a resident of the Russian Federation (citizen of another country)?
5. Is it legal for a buyer of shares to pay tax? Can a third party pay tax for me? Who is a tax agent by law?
6. How to avoid paying 13% tax on profits (personal income tax) at all?
7. What threatens a shareholder if he does not pay tax when selling shares? What are the penalties and fines?
8. Is there a legal scheme to avoid paying tax to the state when selling shares?

So, let's look at all the issues related to paying or not paying taxes in order:

1. Profit tax (NDFL) of 13% on the sale of shares can be paid exclusively by the seller of the shares (shareholder), regardless of whether he sells the shares to an individual or a legal entity. According to the Tax Code of the Russian Federation, profits received from the sale of shares of securities (shares) are subject to mandatory tax. Some shareholders naively believe that by selling shares to an individual, they will be able to avoid paying taxes. This misconception is due to the difference in reporting between individuals and legal entities. Allegedly, if you sell shares to an individual, the information will not get to the bank and the tax authorities will not know about the shareholder making a profit. This is a misconception, because information about the sale of shares does not come from banks. Banks have nothing to do with it.
2. The tax can be paid either by the shareholder himself or by a person (buyer) who is tax agent. Let's take a closer look here. Sometimes the buyer offers to pay the tax for the shareholder. In some cases, the fact that the buyer pays tax is even stated in the contract. It is illegal! The buyer does not have the right to pay tax for the seller under the sales contract. In most cases, these are simply scammers who, taking advantage of the ignorance of shareholders, take 13% for themselves. Naturally, they do not pay any tax. The only exception is when the buyer is a tax agent. In this case, the procedure for buying and selling shares occurs according to brokerage agreement. To do this, the buyer must have a brokerage license. This option can usually be legally offered only by banks or major brokerage companies. Most private buyers of shares or small companies cannot act as tax agents. Moreover, the sale of shares under a brokerage agreement is not beneficial to buyers, because their commission usually does not exceed 0.5%. Be vigilant and do not fall for offers to pay taxes for you!
3. Do I have to pay tax when selling shares if I have owned them for more than 3 (5) years? Previously, there was an article in the Tax Code of the Russian Federation, according to which a shareholder who owned property for more than 3 years was exempt from paying taxes upon sale. Now such a law also exists, but in the latest edition, securities (shares) are excluded from the list. Regarding shares, an amendment has been made to the Tax Code, according to which a shareholder is exempt from paying taxes on the sale of shares only if: If he has owned the shares for more than 5 years and they were acquired by the shareholder no earlier than 2011. Those. if the shares were received by a shareholder in the 90s, or purchased in the early 2000s, then the shareholder is not exempt from taxes upon sale.
4. Are there any legal (or not so legal) ways to avoid paying taxes on the sale of shares? The law is the same for everyone. It is the responsibility of the shareholder who receives a profit from the sale of shares to pay tax. Question: Do I have to pay taxes? It’s the same as asking: “Should I cross the street when the light is green?” Yes. Necessary. Do we always do this? Not always.

The only absolutely legal way to minimize the risks that information about your sale of shares will reach the tax authorities is to sell shares to a company that has its own depository (place where shares are stored). Then the buyer will be able, before purchasing your shares, to transfer the shares to his depository without changing ownership, rather than submitting a purchase and sale agreement to the current one. Typically, at the stage of change of ownership, information reaches the tax authorities.

A.Yu. Nikitin,
accounting and tax expert

Income received from the sale of securities for personal income tax purposes can be reduced by expenses associated with their payment, storage and sale. If you sell shares through an intermediary broker, he will calculate and withhold personal income tax when paying you income. In other cases, you will have to calculate the tax yourself. After all, an ordinary organization, as a rule, is not a tax agent when paying income from transactions with securities.

Personal income tax deduction for the sale of securities

When does a tax agent calculate personal income tax?

As a general rule, income from the sale of securities (CB) is subject to personal income tax. In this case, the tax base is defined as a positive financial result from transactions, that is, income received from the sale of securities can be reduced by the amount of expenses associated with the acquisition, storage, sale and redemption of securities, fulfillment of obligations under these transactions m pp. 10-14 tbsp. 214.1 Tax Code of the Russian Federation.

Please note that a fixed property deduction in the amount of 250,000 rubles, by which the personal income tax base can be reduced when selling movable property, does not apply to income from the sale of securities I subp. 5 clause 1, sub. 5 paragraph 3 art. 208, sub. 1 item 2 art. 220 Tax Code of the Russian Federation.

As a rule, securities are sold through a professional participant in the securities market (RSM) - a depository, trustee, broker, forex dealer. He is recognized as a tax agent and must calculate and withhold personal income tax when paying you income A pp. 1, 2, 7 tbsp. 226.1 Tax Code of the Russian Federation.

Attention

There is no need to submit a declaration in form 3-NDFL if the securities were sold through a professional participant of the securities market.

But in order for the tax agent to take into account the expenses, you must provide him with supporting documents (brokerage reports, documents confirming the transfer of rights under the Central Bank, the fact of payment and the amount of expenses) and a corresponding statement. Moreover, you need to submit either duly certified copies or original documents V clause 4 art. 226.1 Tax Code of the Russian Federation.

You can submit an application to the tax agent to deduct expenses on transactions with the Central Bank in any form. Including in the form of a file signed with a qualified electronic signature Yu clause 4 art. 226.1 Tax Code of the Russian Federation.

If the tax agent has not withheld personal income tax, he must, no later than March 1 of the following year, send to the Federal Tax Service a message about the impossibility of withholding and the amount of the tax not withheld. Then you will pay personal income tax on the basis of a tax notice I clause 14 art. 226.1 Tax Code of the Russian Federation. For income received from the sale of securities in 2016, the deadline for paying personal income tax on the basis of notification is no later than 03.12.2018subp. 4 clause 1, pp. 6, 7 tbsp. 228, paragraph 7, art. 6.1 Tax Code of the Russian Federation. For subsequent years, that is, starting from income received in 2017, tax on notifications is paid no later than December 1 of the year following the previous one.

Advice

The Tax Code of the Russian Federation does not say what “duly certified copies” are. Do I need to have documents certified by a notary or is it enough to write “True copy” on them myself, sign and date them? Unknown. Therefore, it is easier to bring the original documents to your broker. Then he himself must make copies of them and keep these copies for a period of time. 5 years Letter of the Ministry of Finance dated December 5, 2011 No. 03-04-05/3-996. But the tax agent has no right to demand that the originals be left for his safekeeping. e Letter of the Ministry of Finance dated 05/03/2017 No. 03-04-06/27013.

What expenses can be taken into account?

Expenses that can be used to reduce income from the sale of securities include, in particular And clause 10 art. 214.1 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated December 29, 2016 No. 03-04-05/79180:

amounts paid under the purchase and sale agreement for securities, as well as paid to the company that issued them (the issuer) during the initial placement. By the way, if the Central Bank is denominated in foreign currency, then the expenses should simply be recalculated at the ruble exchange rate on the day of their payment s Letter of the Ministry of Finance dated December 29, 2016 No. 03-04-05/79178;

payment for the services of brokers and other professional participants of the securities market;

exchange fee (commission);

payment for the services of persons maintaining the register of securities owners (hereinafter referred to as the register);

tax paid by an individual upon receipt of securities by inheritance (if securities were inherited before 2006, when this tax was still levied);

Personal income tax paid when receiving shares as a gift (tax on such a gift is not paid only if the shares were donated by a close relative or family member of the recipient O clause 18.1 art. 217 Tax Code of the Russian Federation);

if you paid personal income tax when receiving shares as a gift - the amounts on which the tax was calculated and paid n clause 13 art. 214.1 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated July 14, 2017 No. 03-04-05/44874;

interest on loans and borrowings received for the purchase of securities, within the limits of amounts calculated based on the refinancing rate of the Central Bank of the Russian Federation in effect on the date of interest payment, increased by 1.1 times for loans and borrowings in rubles, and based on 9% for loans and borrowings in currency.

It is important that this list is open, that is, you can also take into account expenses that are not directly mentioned in it.

Advice

If you did not pay personal income tax when receiving shares as a gift or inheritance, then when selling securities you have the right to take into account the costs of the testator (donor) for their purchase at clause 13 art. 214.1 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated July 14, 2017 No. 03-04-05/44874, dated June 23, 2016 No. 03-04-05/36624. If the testator (donor) contributed not money, but property to pay for the shares, then the monetary value of this property can be taken into account as expenses when selling the shares A Letter of the Ministry of Finance dated July 1, 2016 No. 03-04-05/38811.

What documents can confirm expenses?

Payment to the Central Bank can be confirmed by any settlement and payment documents. These could be, for example, cash receipts, receipts, receipts of money and etc. Letter from the Federal Tax Service for Moscow dated April 11, 2012 No. 20-14/31947@ That is, say, if you bought shares from an individual, the expenses can be confirmed by a purchase and sale agreement and a receipt from the seller.

The transfer of rights to shares must be confirmed by an extract from the securities account, if the shares are registered with the depositary, or by an extract from the register maintenance system. After all, the right to shares is established on the basis of existing records in a securities account or in the register maintenance system, and not on the basis of transactions made with Central Bank Art. 29 of the Law of April 22, 1996 No. 39-FZ. Moreover, such statements, as indicated by the Ministry of Finance, are compiled for the entire period of ownership of the securities, starting from the date of crediting the securities to the depository account or making an entry in the register about the transfer of ownership rights to them and until the date of their acceptance for accounting by the tax agent m Letter of the Ministry of Finance dated October 31, 2014 No. 03-04-06/55697.

If you are selling shares that you previously purchased with vouchers, you can include them as expenses when selling them. b Letters of the Ministry of Finance dated January 31, 2013 No. 03-04-05/4-82, dated December 24, 2012 No. 03-04-05/3-1428:

or the market value of the shares on the date of their purchase for vouchers (if known);

or the contractual or nominal value of vouchers (10,000 rubles per 1 voucher) transferred as payment to the Central Bank.

Documents confirming the receipt of shares for compensation may also be required, for example, protocols of voucher auctions, agreements with the organization for the purchase of shares for vouchers, etc.

By the way, from the explanations of the Ministry of Finance we can conclude that it is not necessary to convert the cost of vouchers and other expenses for the acquisition and storage of securities made before the redenomination to the modern price scale. I Letter of the Ministry of Finance dated September 10, 2012 No. 03-04-05/3-1095. That is, expenses can be accepted as “non-denominated”. Although it is possible that tax authorities will disagree with this interpretation.

When will personal income tax have to be calculated by yourself?

The organization issuing the Central Bank can be a tax agent only in certain cases, for example, when paying dividends to its shareholders m subp. 3 p. 2 art. 226.1 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 09/05/2014 No. 03-04-06/44588. If, say, a company buys back its own shares from you or acquires shares of another organization, then it is not recognized as a tax agent and, accordingly, it should not withhold personal income tax from the income paid to you. A Letters of the Ministry of Finance dated July 13, 2017 No. 03-04-06/44746, dated November 7, 2016 No. 03-04-06/64995. In such cases, you must independently calculate and pay personal income tax on income from the sale of securities. And submit a declaration in form 3-NDFL based on the results of the year subp. 2 clause 1, clause 3 art. 228, paragraph 1, art. 229 Tax Code of the Russian Federation.

Note that the tax base for transactions with the Central Bank is determined separately for each transaction and set of transactions. That is, separately for transactions with the Central Bank, traded and not traded on the organized securities market (OSM), with derivative financial instruments of futures transactions, traded and not traded on the ORSM, and etc. clause 12 art. 214.1 Tax Code of the Russian Federation This is important, in particular, because:

if the securities and financial instruments are traded on the securities market, then the negative financial result (loss) on transactions with them can be carried forward to subsequent years, but not more than 10 years. Of course, for this the loss must be declared in the declaration.

Let's give an example.

Example. Calculation of financial results for transactions with the Central Bank

Condition. In 2017 A.N. Petrov, under the purchase and sale agreement, transferred to Parus LLC:

5,000 shares traded on ORTSB for RUB 1,000,000. These shares were given to Petrov by his uncle in 2012, their nominal and market value at the time of purchase was 500,000 rubles. Petrov calculated and paid personal income tax on the gift in the amount of 65,000 rubles. (RUB 500,000 x 13%);

200 shares not traded on ORTSB for 200,000 rubles; expenses for the acquisition, storage and sale of shares amounted to RUB 220,000.

Solution. Since transactions were made with securities of different categories, the financial result is determined separately for each transaction.

A positive financial result in the amount of RUB 435,000 was obtained from the purchase and sale transaction of shares traded on ORTSM. (RUB 1,000,000 – RUB 500,000 – RUB 65,000).

A loss in the amount of RUB 20,000 was received under the purchase and sale transaction of non-traded shares. (RUB 200,000 – RUB 220,000).

Since Parus LLC is not a tax agent in this case, Petrov, no later than April 30, 2018, must submit to the Federal Tax Service at his place of residence a declaration in Form 3-NDFL, in which he will calculate the tax payable in the amount of 56,550 rubles. (RUB 435,000 x 13%). In this case, the loss on transactions with non-traded shares will not be taken into account either when declaring income for 2017 or in subsequent years.

We will talk about cases when income from the sale of securities is exempt from taxation.

Sample of filling out 3-NDFL in case of receiving several types of income (securities and derivatives)

In order to correctly fill out a personal income tax return declaration (balancing losses on transactions with securities), we recommend that you look at our sample of filling out 3-personal income tax in case of receiving several types of income (securities and derivatives).

1) The program will prompt you to fill in your personal information. You must carefully fill out all lines and read the tips that are located under each line.

2) In the personal data section, after specifying the address, the program will prompt you to indicate the IFTS and OKTMO codes. When filling out the address, these fields are filled in automatically.

You can save data in the section using the “Save and Continue” button. You can leaf through the declaration (if you want to go back and make adjustments) using the “Back” key.

Next, after filling out your personal data, the program will ask you to select the types of income that you should select. To receive a tax refund on transactions with securities and derivative funds, you must select the “Securities” income type, as shown in the figure below.

Next, the program will prompt you to fill out the appropriate section. You will have to fill out all the lines of the section in strict accordance with the 2-NDFL certificate that the broker will give you. Be sure to carefully enter the income code from the 2-NDFL certificate. For example, you received a profit from transactions with securities and the income code in the certificate is indicated “1530”, so this is the code that should be entered in the line “Type of transaction: certificate code 2-NDFL (if any) and description of the transaction.”

Below are the lines for your income, expenses and the amount of personal income tax withheld.

If your income was received not only from transactions with securities, but also from transactions with derivative funds, for example, you need to reflect the data separately.

This is quite simple to do, you just need to press the “Add income” button in the section where you now filled out the data for the first broker. Please look at the presented drawing.

The program will prompt you to fill out the second type of income (second “tab”),

where you will again enter the details of your broker (if we are talking about the same broker), but in the line “Operation type...” you will choose a different income code.

Once the section is completed, do not forget to press the “Save and Continue” button to save your data. And we move on to choosing types of deductions. You will be interested in the deduction “Deductions for securities”, as shown in the figure.

Now the program allows you to fill out the “Securities Deductions” section. Please note that this section contains two lines and it is important not to confuse the data. Losses from transactions with securities cannot be “confused” and “interfered” with losses from transactions with financial instruments of futures transactions (FITs).

The loss amount is filled in completely, even if you indicate the loss amount is greater than the profit you received. The program will independently calculate the amount of loss that will be covered by the profit of the reporting year and the amount of loss that will be transferred to future years and will “expect transactions in the black.”

After you have completed all sections of the declaration, we recommend choosing the function to generate an application for a personal income tax refund. In addition to this function, it is also possible to create a register of documents submitted to the tax authority.

It is important to attach an application for a personal income tax refund to the general package of documents, because without such an application, an income tax refund is impossible.

We recommend filling out a declaration in form 3-NDFL on the website. Tax consultants will help you fill out your declaration and provide clarification on the calculation of personal income tax and the amount of tax deductions. Even after filling out the 3-NDFL declaration and submitting documents to the tax authority, the site’s specialists will help you file a complaint with a higher tax authority if your tax is not returned on time.

Good luck with your declaration!