
The Ministry of the Russian Federation on taxes and fees recalls that the deadline for submission to the tax authorities of the income declaration for 2002 by citizens who are required to declare their income expires on April 30.
For the convenience of taxpayers on the Internet sites of the Ministry of Tax Service and regional departments of the Ministry of Taxes and Duties , the forms of declarations on income of citizens are placed , as well as software for filling out tax returns.
After filling out, citizens can print a declaration, sign it and personally submit it to the tax authority or send it by mail no later than April 30.
Tax returns are obliged to provide citizens engaged in entrepreneurial activities without forming a legal entity in relation to the income that they received from this activity, with the exception of entrepreneurs who switched to the payment of a single tax on imputed income. Tax returns are also required to submit private notaries and other persons involved in the manner prescribed by law by private practice.
In addition, the declarations are required to submit citizens who are tax residents of the Russian Federation receiving income from sources outside Russia, as well as citizens who received income from which they did not withhold the tax.
The third category - citizens who have received a winner in the lottery, a totalizer, etc. Those who received income from the sale of their own property are also declared their income
In addition, those who want to receive tax deductions from their taxable income can submit the declaration. The deductions include the amounts of income transferred to charitable purposes, paying for training (their own or children) or treatment.
In order to receive such tax deductions to citizens, according to tax legislation, it is necessary to submit an application for these deductions, as well as documents confirming the costs, simultaneously with the declaration.
The MRS expects that during the 2003 declaration campaign, about 2 million income declarations will enter the tax authorities.