Additional supporting documents. We compile an inventory of documents for the tax office - sample Register of consumables for tax deduction

Reporting Form 3 Personal Income Tax is mandatory for individual entrepreneurs, lawyers and other persons who have additional income. In some situations, the tax return is supplemented with various documentation, which requires the creation of a separate register for 3 personal income taxes.

It allows inspection inspectors to gain a more complete understanding of the activities and profits of the enterprise. It must be taken into account that this is not considered mandatory for the taxpayer, but is his right.

For a report such as the register of supporting documents 3, the personal income tax form can be found in a separate Appendix under number 3. It is approved by order of the Federal Tax Service and is attached to the main Regulations.

The main task that the register performs for declaration 3 of personal income tax is to indicate the papers that provide data on the income and expenditure of funds of the entrepreneur. The document itself is a list of certificates and other papers attached to the main report. It includes:

• evidence that proves the resident’s position;
• certificates indicating registration of individual entrepreneurs;
• documents that show the amount of costs for training and treatment.

The register for the 3rd personal income tax of 2018 is drawn up in the form of a separate form. It is convenient if the report is submitted directly to the tax authorities. Then the office worker will be able to immediately check the entire list based on the list provided. The tax authorities require the taxpayer to personally prepare all the necessary forms. However, if there are additional documents and there is no register, the inspector can fill it out himself based on the information received.

To obtain a form for the register of documents for 3 personal income tax, it is better to contact the department department directly. It is issued personally to the taxpayer. You can also download the register of supporting documents 3 personal income tax on the main Internet resource of the Federal Tax Service and manually fill in all the necessary information.

The entire range of issues and issues regarding the completion and order of execution of documentation are regulated by legislative acts. They consider profits, tax deductions and a mandatory register of documents attached to 3 personal income taxes. The form must be filled out only by an individual submitting documentation to the Federal Tax Service office. Issues related to fines and refusal to accept papers are examined separately. You can find them in the Arbitration Procedural Code of the state.

When filling out the declaration itself, only the points that indicate the profit received by the citizen or the costs incurred are noted. For the additional register of documents for the 3rd personal income tax, the 2018 form is filled out differently. It records only those columns and lines in which you can indicate the available papers. These include:

• confirmation of resident status;
• registration of individual entrepreneurial activity;
• source of additional profit;
• document confirming receipt of treatment;
• papers for the provision of education;
• documents for the purchase of real estate and others.

For the register for 3 personal income tax, the 2018 form has a certain form and is called Appendix 7. To provide such a document to the tax authorities, you must first print it from the official website. It is also possible to contact the inspectorate at your place of residence, where the form is issued in person. Getting paper from other online resources is also not very difficult. The websites provide sample forms that you can use as a guide when compiling the register.

The list of documents for the tax office - a sample of its preparation is proposed in the article - contains the name and number of papers submitted to the Federal Tax Service. How to correctly compile an inventory of documents for the Federal Tax Service? What should be reflected in it? We will consider the answers to these and other questions further using the example of the inventory for form 3-NDFL.

Where to download the document inventory form for the tax office for the 3-NDFL declaration

Ch. 23 of the Tax Code of the Russian Federation contains a list of deductions that allow you to reduce the tax base for personal income tax. The main ones are the following:

• standard;
• social;
• property;
• professional;
• investment.

Find out useful information about deductions in the special section.

When reflecting these deductions in the 3-NDFL report, in order to submit it to the Federal Tax Service, an individual must also draw up a list of documents justifying the expenses incurred by him.

However, the format of this inventory is not regulated. Some tax inspectorates independently choose its type, but this does not prevent the taxpayer from using his own version of the inventory. At the same time, the list of documents submitted to the tax office upon request (according to the sample presented below) must contain all documentation justifying the deduction.

You can download samples of inventories to the tax office on the submission of documents on the most popular deductions among taxpayers - property and social - on our website.

How to make an inventory of documents for the tax office: sample for form 3-NDFL for social deduction

List of documents to be submitted to the tax office - a sample will be presented below - Social deduction for treatment includes:

• treatment contract;
• a certificate from a medical institution confirming payment for treatment;
• payment documents confirming treatment expenses (receipts, checks, bills, etc.);
• document confirming relationship (with deductions for close relatives);
• marriage certificate (with deductions for husband or wife);
• application for return (if the inventory and application are not summarized).

Is it possible not to attach a 2-NDFL certificate to the 3-NDFL, see the message.

You can download a sample list of documents to the tax office for the specified deduction on the website.

What expenses of an individual fall under the social deduction, read.

What does the list of documents for the 3-NDFL declaration for property deduction look like?

If the payer wants to take advantage of a property deduction, for example, for the costs of purchasing an apartment under an equity participation agreement (hereinafter referred to as the DDU), he lists it in the inventory.

In 2018, in different months, the preschool educational institution employed from 23 to 27 people, in 2019 - 27 people (of which one employee is on maternity leave). In what order should an institution submit to the Social Insurance Fund the information necessary for the appointment and payment of benefits for temporary disability, pregnancy and childbirth, the birth of a child and other benefits related to maternity: in electronic form or on paper (the institution is located in a constituent entity of the Russian Federation, participating in the pilot project)? The buyer - a VAT payer has the right to take advantage of the deduction of the tax presented to him on goods, works, services, property rights if the requirements prescribed in Art. 171 and 172 of the Tax Code of the Russian Federation conditions: the purchase is intended for a transaction subject to VAT and is registered, the buyer has an invoice issued accordingly. However, if this document is received late, the taxpayer may have additional questions. For what period should the deduction be claimed? How can it be transferred to subsequent tax periods and not miscalculate the deadline allotted by the legislator for this event? Is it possible to defer only part of the deduction? Four courts, including the Supreme Court of the Russian Federation, denied citizen Zh. the right to register a new LLC “D”. The formal basis for this refusal was the applicant’s failure to provide the documents required for state registration as determined by Federal Law No. 129-FZ, namely that the application in form P11001 does not contain information about the person who has the right to act on behalf of the legal entity without a power of attorney, about the address of the permanent the executive body of a legal entity within its location, and there are also signs that the founders – legal entities LLC “P”, LLC “B” and their managers do not have the ability to exercise management in the legal entity being created.

Changing the VAT rate in itself does not seem to cause difficulties for accounting employees. Indeed, you charge large amounts to be paid to the budget and that’s it... However, difficulties may arise during the transition from a lower rate to a higher one. In this article we will provide an overview of the latest explanations from officials on this topic related to the performance of work and the provision of services. In April 2019, an error was identified: depreciation was not accrued for library collection objects accepted for accounting and put into operation in August 2018. What corrective entries need to be made in budget accounting?

Technological progress is modernizing the records management system, but in government agencies the “paper code” still has significant weight. Among the many clerical tricks, an inventory is an important component. The list of certificates and receipts not only confirms the fact of provision, but also eliminates their duplication in the future at the request of the competent authorities. Read on to learn how to correctly compile a list of documents for the tax office, a sample of how to fill it out, and details of submission.

Next to each document you should indicate:

• number of sheets and copies;
• copy or original;
• presence of a seal.

It is advisable to ask for a receipt certified by the signature of the employee who received the documents.

Sending documents by mail

Regulatory authorities allow the transfer of tax documentation by mail.

Accountants often resort to postal services when filing returns and other papers. In order to protect documents, an official inventory form “f-107” has been developed, used for valuable letters. To send, you will need 2 copies filled out without errors or corrections.

The following information must be entered in the empty fields:

• type of item: letter of value;
• name and address of the recipient: full name of the head of the Federal Tax Service indicating its administrative affiliation;
• a complete list of documents, quantity and estimated value;
• signatures of the taxpayer and the employee who accepted the papers indicating the full name and position;
• post office stamp.

Table 1. Procedure for sending documents by mail

	Description
Step 1	The envelope is accepted open.
Step 2	The postal worker inspects the contents for compliance with the register specified in the inventory.
Step 3	The courier will check that the address column is filled out correctly, signs and stamps the form.
Step 4	Due to the fact that the list of attachments is provided exclusively for valuable letters, an obligatory item is to indicate the value of the contents. Each document should be assessed individually. An insurance premium of 3 to 4% will be deducted from the final amount. The taxpayer is given the opportunity to put a dash in the “Cost” column and not pay for insurance, but if the letter is lost due to the fault of the post office, the sender will not be able to receive compensation.

The average cost of sending valuable letters is 20 rubles per 10 g of documentation.

The register of checks for tax deductions is a fairly important document that is necessary for individuals to receive a tax refund and must be drawn up carefully and in accordance with all current rules. In this article we will look at the general rules and a sample of filling out this register.

Why the register of checks was introduced, how it should be compiled, and what details to contain - these are the most popular questions that taxpayers try to figure out every day.

In tax legislation, a written list of all material expenses of a taxpayer, with the help of which he can document his expenses, is usually called a register of checks.

As a rule, it is compiled for a specific tax period. An accountant is usually responsible for preparing a document of this kind, and the taxpayer is only required to provide all the necessary checks.

IMPORTANT!!! If the expenses that an individual wants to record using a special written list belong to different types of expenses, then a separate document must be drawn up for each of them. For example, if you are recording expenses for education and a mortgage, you need to make a register for each of them.

Why is such a registry needed?

A document that records the checks paid by the taxpayer helps reduce the amount of paperwork that the taxpayer will ultimately need to file with the IRS.

As you know, the main list of documents that are needed to reduce the size of the tax base includes various payment papers, including checks. As a rule, their number in some situations can be quite impressive, therefore, in order not to submit all payments, they can be entered into a special register.

How to make it legal

After the list of expenses falls into the hands of the tax inspector, he, first of all, thinks about whether he can trust what is written. In order for all the information specified in the register to be considered reliable, the document must be signed by the chief accountant, whose job responsibilities are related to the issuance of these checks. In addition, it must indicate the day, month and year when the document was issued. A wet seal is also required.

Sample of filling out the register of checks

As mentioned above, one register must be dedicated to strictly one type of expense, which gives the taxpayer the right to accrue one of the above types of deductions. In this regard, we propose to consider a sample of filling out a written list of expenses dedicated to recording checks for payment.

Structure of this document

Each document should have a clear structure, thanks to which it can be easily distinguished from other business papers, and also more conveniently consider the information contained in it. A document such as a register of checks should be drawn up as follows:

• Contain the full name. First of all, the name is written down. Since in this case we are considering a sample related to mortgage interest payments, the name should be as follows: “Register of checks for tax deductions for mortgage interest payments accrued on a loan that was received on 06/08/2016 under an agreement drawn up on 06/06 .2016 No. N-231/2016”.
• Contain a table. After the name of the document is indicated in the center at the top of the sheet, immediately below it you need to draw a table consisting of seven columns and six rows (if the tax period consists of three months). This table is specifically intended for entering registration data. If some information is missing, for example, the taxpayer did not pay the loan installment for one of the months of the tax period, but paid mortgage interest for all other months, the cells should not be empty. In such table cells you must put a dash. This will help tax officials understand that the data is missing, and not that they forgot to enter it.
• Have details. When the register of checks required by an individual for is already almost completely compiled, that is, it includes a name and a table, all that remains is to sign, date and stamp it.

A document intended to register spent amounts of money, for which, according to the law, the taxpayer is entitled to a personal income tax refund, can be either printed on a computer or executed in person. An individual can draw up a register independently, but only after that it must be signed by an accountant.

How to design a table

The first row, or the so-called “header” of the table, should consist of seven columns. The first of them is the month of the tax period, the second is the interest rate under the loan agreement (meaning the actual one), the third is the standard rate, the fourth is the total amount of interest payments within the established standard, the fifth is the amount of accrued interest for the monthly period, the sixth is the amount of interest actually paid and the seventh - the amount of interest that was written off.

Let's discuss each of these columns in more detail:

1. All months included in the tax period for which an individual wants to reimburse personal income tax for mortgage interest payments are written here. Each month is written in a separate cell. For example, if there are four months: June, July, August and September, then you need to start from June and indicate them under each other.
2. The interest rate usually does not change throughout the months. Therefore, in order to fill out this column, it is enough to put the same number in front of each of them.
3. The rate established in accordance with current tax regulations also, as a rule, remains the same throughout the entire tax period.
4. This column is calculated using a special formula - you need to multiply the total amount of the loan taken from the bank by the amount of interest accrued for it, and then divide the result by the product of the number of days in a year and the number of days in a particular month.
5. The column requiring the entry of the amount of interest accrued to an individual for one month is calculated almost exactly the same as the fourth, but differs in the amount of accrued interest.
6. Here you need to indicate the amount that the taxpayer paid to pay off interest payments, the so-called actual amount. Its size, as well as the size of all other monetary amounts present in the table, must be given in rubles.
7. And in the last column you need to enter the amount of interest that was written off from the taxpayer who issued the loan in tax accounting.

After all the necessary information has been entered in the corresponding columns opposite each month, you need to summarize the results. This is done very simply - in a separate line under each column, the total amount for the tax period is calculated and indicated, and then in a line below the total amount for the year.