Kirov residents were reminded who is exempt from submitting a declaration on the 3-personal income tax form.

      The office of the Federal Tax Service for the Kirov region reminds citizens that they must submit a declaration in the 3-personal income tax form no later than April 30. If personal income tax is calculated, it must be paid no later than July 15.

      In addition, we note that in some cases, citizens are exempt from the need to file a tax return and pay personal income tax. We are talking about families with two or more children who sold their homes last year, regardless of the period of ownership. However, there are some conditions:

      the age of children is up to 18 years (up to 24 years in full—time education)

      . The cadastral value of the sold housing does not exceed 50 million rubles.

      The taxpayer and family members do not collectively own more than 50% of the ownership of other housing with a total area exceeding the area of the premises purchased instead

      . during the past year, or by April 30, a family member purchased another home (under an equity agreement, the full cost was paid).

      the area of the purchased home exceeds the area or the cadastral value of the sold home.

      If a citizen pays personal income tax on the basis of a received tax notice no later than December 1, he is also exempt from the obligation to submit a declaration on the 3-personal income tax form. This applies to the following income:

      income taxed at the progressive personal income tax rate — in the case of income received from several tax agents in an amount that exceeds the combined income thresholds established by art. 224 of the Tax Code of the Russian Federation.

      income from which the employer has not fully or partially withheld personal income tax

      income in the form of gambling

      winnings income in the form of interest on deposits and banks.

      In addition, those who have received income from the sale of housing (house, apartment, land plot or share in them) do not need to submit a declaration in the 3-personal income tax form if the value of the object or the total income from the sale of several objects does not exceed one million rubles, as well as from the sale of other property (garage, car, parking space), if the value of the object or the total income from the sale of several objects does not exceed 250 thousand rubles.

      The press service of the department also named those who are required to submit a declaration for the past year no later than April 30:

      those who received income from the sale of real estate owned for less than the minimum period of ownership, as well as those who received income from the sale of property rights

      , who received gifts from individuals who are not close relatives, real estate, cars Those who received shares, stakes, and units

      benefited from lottery operators, organizers of gambling held at a bookmaker's office and a sweepstake — in the amount of up to 15 thousand rubles, as well as from organizers of gambling not related to bookmakers and sweepstakes

      who received income from sources located outside of Russia

      Individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice must also declare their income received last year. At the moment, residents of the Kirov region have submitted more than 42 thousand declarations in the 3-personal income tax form.