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 non-relatives;
• winnings over 15,000 rubles;
• organizations and sole proprietors who have not retained personal income tax.
The declaration is also submitted if you wish to receive tax deductions.
How and when to file a declaration
You can submit a declaration:
• in person, by mail or through the MFC;
• through the taxpayer’s “Personal Account” on the FTS website;
• by TCS (with enhanced qualified electronic signature).
The deadline for submission is April 30, 2025. If the declaration is submitted solely for deductions, the deadline for submission is throughout 2025.
Liability for delay
A fine of 5% of the tax amount for each month of delay is provided for late submission, but not more than 30% and not less than 1,000 rubles.
A source: website of Bukhuslug LLC Audience
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