A declaration is the submission of information about any objects of civil circulation to the control and oversight bodies. They are, in particular, customs, tax and other authorized structures. Further in the article we will consider some examples of declaration.
Confirmation of product quality
This procedure has much in common with certification. Confirmation of the quality of the goods is called differently by declaration. This process includes laboratory studies (tests), the results of which are reflected in a special protocol. Based on this information, a declaration of conformity is issued.
According to the technical regulations of the TS and GOST, declaration is a mandatory procedure. As a rule, economic entities that have received a document on quality compliance, draw up an additional voluntary certificate for their goods. This need is caused by the insufficiently widespread declaration procedure. In this regard, large retail chains primarily require a certificate of conformity.
Difficulty in practice
There is an opinion that if the product name is not indicated in the nomenclature of goods subject to certification, it is not necessary to draw up permits. In practice, the situation is different.
Many entrepreneurs issue voluntary certificates. However, control authorities often do not have enough, and authorized employees require a declaration of conformity. Are such actions legitimate?
If some product is contained in the list of products to be declared, this means that you need to issue not only a voluntary certificate. The fact is that it does not replace a declaration. In accordance with current standards, you must first issue it, and then a voluntary certificate.
Features of the procedure
In practice, 2 types of declaration schemes are implemented. One applies to domestic manufacturers that manufacture products on the domestic market. The second scheme is intended for manufacturers-importers (residents of the Russian Federation).
In both cases, the validity of the document is 1-3 years. The basis for registration of the declaration is the protocol of research (testing) of products. Declaration does not imply an assessment of production conditions - only the characteristics of the goods are studied.
The list of products in respect of which tests are carried out is constantly updated. Currently, there is a nomenclature of goods, the conformity of which is confirmed by a declaration according to the GOST R system or according to the technical regulations of the Customs Union.
Tax reporting
She is another example of a declaration.
As a rule, individuals-taxpayers themselves do not calculate and do not pay statutory payments to the budget. This obligation is assigned to their employers - tax agents. However, in some cases, citizens need to independently calculate the amount.
The declaration of income is provided primarily for entrepreneurs. In addition, citizens need to report for:
- Remuneration received from organizations and individuals that do not act as tax agents. This category includes, but is not limited to, income from employment or lease agreements.
- Amounts from the sale of property owned less than three years.
- Income received abroad. The law provides for some exceptions to this rule.
- Income from which the personal income tax was not withheld by the tax agent.
- Lotteries, sweepstakes, etc.
- Rewards paid as successors (heirs) to authors of works of art, literature, scientific developments, inventions, industrial designs, utility models.
- Real estate, transport, shares, stocks, shares from individuals who are not close relatives and individual entrepreneurs.
Additional categories of persons
The income statement is also filed:
- Citizens counting on the return (full / partial) of personal income tax paid earlier.
- Private lawyers, notaries, other specialists.
Declaration Procedure
Reporting is sent to the IFTS at the place of residence of the citizen until April 30 of the year following the period of receipt of the corresponding amounts. The payer fills out the 3-NDFL form (unified form).
Declaration can be done in many ways. Reporting is submitted in person, sent by registered mail or in electronic form.
The tax amount indicated in the declaration must be paid at the place of residence until July 15 of the year following the expired period.
Applications
Together with the declaration, documents are submitted confirming the income and expenses of the payer. Such a certificate, for example, may be a 2-NDFL form. It is drawn up at the place of work of an individual.
The amount of income, tax and deductions reflected in the certificate 2-NDFL, the applicant transfers to the declaration.
Responsibility
The Tax Code establishes sanctions for violation of the requirements of tax legislation or evasion of compliance. Thus, article 119 of the Code provides for punishment for failure to submit a declaration - a fine. Its value is 5% of the amount of unpaid tax. Calculation is carried out for each month from the date when the payer was to provide reporting. However, the total amount of recovery cannot exceed 30% of the tax amount. The minimum fine is 1,000 rubles.
Declaration in the customs legislation
It should be understood as a statement of the information necessary for the procedure of cargo clearance and control. Declaration may be in writing or orally.
As a rule, information is provided when:
- Moving vehicles and goods across the state border.
- Changing the design procedure. For example, if products stored in a customs warehouse are sold to the buyer, the regime changes to “release for free circulation”.
- In other circumstances prescribed by law. For example, products that are in the duty-free shop mode must be re-declared in case of revocation, cancellation of a license or its liquidation.
Customs clearance objectives
The information contained in the declarations may be used by the FCS employees for:
- Combating smuggling or other violations of the law.
- Administrative regulation of foreign trade. the organization of other types of state control (phytosanitary, veterinary, radioactive, environmental, etc.).
- Keeping statistics.
Customs Tariff Regulation
In the primary legal relations associated with the movement of vehicles and goods across the border, the moment the obligation to deduct duties and fees arises is determined by the moment the declaration is accepted by the authorized employee. Such a document must contain final (accurate) information on foreign economic supply. For their accuracy, the applicant bears the responsibility established by law.
Filing a border crossing notice does not entail a tax liability. This is due to the fact that the subject is still able to withdraw this notification. He has this right until the moment of submitting the final data on the cargo.
The declaration principle implies that all key information necessary for calculating the amount of duties and compliance with customs formalities is independently provided by the economic entity (owner, owner, acquirer) or customs broker.
Of course, this procedure does not exclude the receipt of inaccurate / incorrect data deliberately distorted by the declarant. Nevertheless, the advantages of this particular form of reporting outweigh its disadvantages.
The application of the established procedure for declaring allows control authorities to confine themselves to selective inspection of goods transported across the border. If economic entities did not submit documentation, authorized employees would have to independently weigh, recount, measure the goods subject to duties. This would lead to significant delays in the movement of facilities and, accordingly, would negatively affect foreign trade.