Mail "SOYUZ": When in the Russian Federation it is necessary to file a tax return

Taxes

When do you need to file a tax return in Russia?

"Last year my family and I moved from Belarus to Russia. We inherited a small apartment in Smolensk from my aunt, we sold it, added to it and bought real estate in the Moscow region. Could you explain why, to whom and by what deadlines a tax return should be filed in Russia? Thank you! Nadezhda Petrovna K."

A declaration of income received in 2024 must be submitted by April 30, 2025. The reporting is required for persons who received income from the sale of real estate that was owned for less than the minimum ownership period – 5 years in general and 3 years, for example, if the ownership of the property was obtained by inheritance or under a gift agreement from a family member (a close relative according to the Family Code of the Russian Federation). Also, if expensive gifts were received not from close relatives, for example: an apartment, a car, shares, or a small amount was won in a lottery, the property was rented out, income was received from foreign sources.

Individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, and other individuals must also submit the 3-NDFL declaration.

The personal income tax calculated in the declaration must be paid before July 15, 2025.

It is also necessary to file a declaration if, when paying income, the tax agent did not withhold personal income tax and did not inform the tax authority about it. If the tax agent has fulfilled this obligation, the tax authority will send the taxpayer a notice on the basis of which it is necessary to pay personal income tax no later than December 1, 2025.

For failure to file a declaration and pay personal income tax on time, the taxpayer may be held liable in the form of a fine and penalty.

Rules

How has the discount on traffic fines changed?

"I often travel to Russia by car for work. Friends said that since the new year, fines for traffic violations have increased several times, and there is no longer a 50% discount. Have fines really increased, and if there is a discount, how long do I have to pay the fine? Georgy Brovka, Vitebsk region."

On January 1, 2025, a number of amendments came into force in Russia, providing for tougher penalties for violating traffic rules (TR). These provisions are enshrined in the Federal Law "On Amendments to the Code of the Russian Federation on Administrative Offenses" dated December 26, 2024 N 490-FZ. Fines for violating traffic rules have indeed increased significantly. For example, the fine for not wearing a seat belt has increased from one to one and a half thousand rubles. The same amount will have to be paid for driving through a red light. Repeated ignoring a red light will cost 7.5 thousand rubles. The fine for driving a vehicle while intoxicated has increased from 30 to 45 thousand rubles.

For violating the rules of stopping or parking, you will have to pay 2,250 rubles (instead of one and a half thousand). A similar violation committed in Moscow or St. Petersburg – 4.5 thousand rubles. The fine for failure to comply with the requirements of road signs prohibiting the movement of trucks has increased tenfold, from 500 rubles to 5 thousand rubles. A similar violation committed in Moscow or St. Petersburg – 7.5 thousand rubles, a repeat violation – 10 thousand rubles. For repeated driving without OSAGO, the fine will be from 3 to 5 thousand rubles (previously there was no fine for multiple violations, for the absence of an insurance policy the fine was 800 rubles).

There is a discount for prompt payment of fines, but now it is not 50, but 25%. However, the grace period for payment has increased from 20 to 30 calendar days from the date of the ruling.

However, a discount is not provided for a number of violations. For example, driving while intoxicated, refusing a medical examination, repeated speeding, driving through a red light…