Have time to pass the 3-personal income tax for 2024 by April 30, 2025
Individuals, individual entrepreneurs and citizens who have received income without personal income tax withholding by tax agents are required to submit a 3-personal income tax return for 2024 no later than April 30, 2025. New declaration form Since 2025, the updated personal income tax form 3 has been applied (Federal Tax Service Order No. ED-7-11/757@ dated 09/19/2024). Among other changes, it is possible not to specify passport data and date of birth if there is a TIN or a phone number. Who is required to submit the declaration They must report: • individual entrepreneurs based on; • private practitioners (notaries, lawyers, etc.); • individuals who have received income from: • lease or sale of property (if the minimum period of ownership is not met); • Sources abroad; • gifts from…