The sale of a car that has been in the ownership of a citizen for less than three years, from the point of view of tax authorities, is the receipt of income taxable at a rate of 13%. Therefore, do not be surprised if one day in the mailbox you find a demand from the tax service for the payment of income tax for a tidy sum. If you have preserved documents confirming not only the fact of the sale of the car, but also the fact of its purchase in the past, just fill out the tax return!
It is necessary
Form of a tax return in the form of 3-NDFL, an agreement on the purchase of a car and an agreement on its sale
First of all, you need to find out if you are required to pay income tax. Compare the price of the car for which you bought it (purchase amount) and the cost at which the car was sold by you (sale amount). If the sale amount exceeds the purchase amount, you have a liability to pay income tax on the difference between these amounts (the sale amount minus the purchase amount). If the sale amount is less than the purchase amount, then you do not have to pay tax. Now fill out your tax return.
Take a tax return form (form 3-NDFL). It can be obtained from the tax office (the forms are freely available at information desks) or printed from any reference system (ConsultantPlus, Garant, etc.). As a last resort, you can purchase it from kiosks selling accounting forms, which are usually located either in the building of the tax office or in the immediate vicinity of it. You will need Sheets A, E, Section 1, Section 6 and a cover page (page 1 and page 2.) Complete them in the same order.
Sheet A. In line 030, indicate the full name of the person to whom you sold the car. On line 040, write the sales amount. In lines 050-070, put zeros if the sale amount did not exceed the purchase amount. If you made a profit, line 050 indicates the difference between the sale amount and the purchase amount. On line 060 - the amount of tax payable (13% of the difference in amounts), on line 070 - zero.
Sheet E. On lines 130 and 150, as well as on lines 140, 160 and 190, indicate the amount of the sale of the vehicle, if it does not exceed the amount of the purchase. If you made a profit from the sale of the vehicle, in lines 130 and 150 indicate the amount of the sale, and in lines 140, 160 and 190 - the amount of the purchase.
Section 1. On lines 010 and 030, indicate the cost of the car for which you sold it. In line 040, enter the amount of the purchase of the car if you made a profit from the sale of the car, or the same amount of the sale - in the case of the sale of the car at a lower cost. In line 050, indicate the amount of profit you received from the sale of the vehicle, if there is no profit, put zero. If there is no profit, also put zeros in lines 060-120. If there is profit, in lines 060 and 120 indicate the amount of tax payable (multiply the amount of profit by 0.13), in lines 070-110 - zeros.
Section 6. In the line with code 010, put 1 - if you are obliged to pay income tax on profits from the sale of the vehicle, 3 - if no such obligation has arisen. On line 020, the BCC (budget classification code) is indicated - it is better to clarify it with the tax office immediately before submitting the declaration. On line 030, indicate the OKATO code in accordance with the All-Russian Classifier of Administrative-Territorial Division Objects (you can search in reference information systems, the Internet or check with the tax office. Remember that if the OKATO code has less than 11 characters, to the right of the code, it fits into the empty cells zeros). In line 040, indicate the amount of tax payable, if there is no profit from the sale of the car - zero.
Fill out the Cover Sheet (pages 1 and 2 of the declaration). Indicate your last name, first name, patronymic, contact phone number, passport data, registration address. Count the number of pages of the declaration (there should be 6 of them) and the number of sheets of attached documents. Keep in mind, "correction number" corresponds to 0--, "reporting period" - the year of the vehicle sale, "taxpayer category code" - 760 (if you are not a lawyer, notary, sole proprietor or head of a farm), "country code" - 643 (if you are a citizen of the Russian Federation). Check the tax authority code and the OKATO code with the tax office directly when submitting the declaration.
At the top of each page of the declaration, indicate your TIN number (if you know), last name and initials. At the bottom of each page (with the exception of page 1 of the Title Page) put the date and signature under the line "The accuracy and completeness of the information specified on this page, I confirm:". Number the sheets of the declaration in the appropriate cells. Staple the declaration without damaging the barcode. Do not forget to attach copies of your vehicle purchase and sale documents.