Can there be fines from a freelancer for not submission of the Declaration 3-NDFL?

Good afternoon, I have a question. Freelancer received during the year cash transfers to his personal Bank card individuals for services rendered. The total amount of remittances during the year about 200 thousand rubles. (the translation was on average 20 thousand there were about 10 transfers a year).

In a footnote to the translation States: “Payments on behalf of the Principal under the Agency agreement ... From the limited liability company ... the name of the ORGANIZATION ... ” .

Is there a liability to tax for failure to submit Declaration on income received, since the receipt of money for services obtained, fixed in the translations? What are the penalties for not tax was paid on the amount of income will be charged a penny for it and for what amount?

Is it possible to provide 3-NDFL for last year already after 30 April, for example, in a year or two?
July 2nd 19 at 14:18
3 answers
July 2nd 19 at 14:20
If the law - Yes, the tax authorities are entitled to make claims and to demand payment of the tax for the last 3 years (Statute of limitations) to put a penalty of 100% of the outstanding amount.

In practice, the banks transferred to the financial monitoring information only about payments to 600,000 rubles and other large questionable payments. Your payments on the order less than this amount.

P. S. If by the law, the organization entered into a contract with you needs to act as the tax agent and independently to deduct and pay income tax on your behalf.
July 2nd 19 at 14:22
This article is only relevant where the sale of cars, apartments, houses, etc then the tax code knows about the fact of getting your income. In the case of the vehicle tax on these transfers doesn't know anything. - amiya_Hick commented on July 2nd 19 at 14:25
Today knows. And tomorrow there are, for example, another law requiring banks to inform the tax on all income to the account. - Kenyatta commented on July 2nd 19 at 14:28
: only to have something to blame the person, the tax will first have to prove that it was income and not a personal transfer. The notes to the translation are not evidence. - amiya_Hick commented on July 2nd 19 at 14:31
: If it was a Bank payment, there is a mandatory column "Purpose of payment". And this graph is the basis for the tax. - Kenyatta commented on July 2nd 19 at 14:34
whence such information? I always thought that the basis for the tax Treaty is the + acts + of the invoice. The contract, signed by both parties. - amiya_Hick commented on July 2nd 19 at 14:37
: When audits look, in particular, and for the purpose of payment. It is in this field indicates that there is a payment - the invoice number or order of, General description, such as "advance payment", "repayment of debt". If the payer is a third party, specify for whom he pays. Accounting organization considers the appointment when holding funds in the right accounts/sub-accounts.
If there is a translation from physical persons physical persons, most likely, you'll see "private transfer". - Kenyatta commented on July 2nd 19 at 14:40
July 2nd 19 at 14:24
It is logical to close the Bank account and score so how not to hold and hard you are willing to spend

Find more questions by tags Jurisprudence in ITFreelance