Forming of 3-PIT declarations

In accordance with Articles 228, 229 of the Tax Code of the Russian Federation individuals who are not engaged in business activities, are required to submit personal tax return (3-PIT declaration) in following cases:

  • Upon receipt of remuneration from individuals and organizations that are not tax agents, based on concluded employment agreements, civil agreements, hire agreement or lease of any property agreement;
  • The sale of property belonging to an individual by right of ownership, and property rights;
  • Upon receipt of income from sources outside the Russian Federation;
  • When receiving other income from which tax has not been withheld by tax agents;
  • Getting the prize, which is paid by organizers of lotteries, sweepstakes and other games of chance (including gambling machine);
  • When income is received in the form of remuneration which is paid to individuals as heirs (successors) of authors of works of science, literature and art, as well as the authors of inventions of useful models and industrial models;
  • When getting income in kind or money in order of a donation from individuals who are not sole proprietors, except in cases where such income is not a subject to taxation.

Group of Companies "Leader Consult" provides quick and quality filling of Declaration 3-PIT, previously determines price formation of Declaration 3-PIT in each case, which depends on the complexity and amount of work.