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?
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.