Declaration campaign of 2023

Since January 1, 2023, an annual declaration campaign has been launched, during which citizens must report on income received in 2022.

This means that citizens are obliged to independently calculate the amount of tax and submit to the tax authority at the place of their registration a personal income tax declaration in the form of 3-personal income tax, if they received income in 2022:

- from the sale of property, property rights that were owned less than the minimum period of ownership;

- from renting out the property;

- from the sale of securities;

- when receiving as a gift real estate, vehicles, shares, shares, shares from individuals who are not close relatives;

- upon receipt of the winnings;

- from sources outside the Russian Federation.

Individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices should also declare their income.

Tax returns on the form 3-personal income tax must be submitted to the tax authority at the place of its registration in any convenient way. It is more convenient to submit a 3-personal income tax declaration through the "Personal Account for Individuals" service on the website of the Federal Tax Service of Russia, where most of the data has already been filled in. A Personal account is also convenient for filing tax returns in order to receive property or social tax deductions.

The deadline for filing a declaration is no later than May 2, 2023, and the deadline for paying personal income tax is no later than July 17, 2023. The declaration form was approved by Order No. ED-7-11/880@ dated 29.09.2022.

The Federal Tax Service of Russia for the Republic of Tatarstan reminds that the deadline for filing a declaration on May 2, 2023 does not apply to receiving tax deductions. Such declarations can be submitted at any time during the year.