FTS told Volgograd residents about the declaration of income of children
According to Art. 209 of the Tax Code of the Russian Federation, incomes of citizens, including minors, received in Russia and abroad, are subject to personal income tax and are subject to declaration, except for cases from the article. 217 Russian Tax Code.
Parents report for the income of minors - this was recalled in the Interdistrict IFTS No. 11 in the Volgograd region.
Declaration 3-NDFL will be required if the child received a reward for work or services, sold real estate that was owned for less than the minimum period, received expensive gifts not from close relatives, won the lottery or rented property.
It is not necessary to report on gifts from close relatives, scholarships and allowances, as well as other income exempted from personal income tax.
Up to 18 years of age, the duties of a minor are performed by legal representatives - parents. They file a declaration on behalf of the child. The deadline for filing is until April 30 next year, tax payment is until July 15. It is convenient to do this in the personal account of the taxpayer.
