Payment of taxes upon alienation of the exclusive right to a computer program

Question

Freelance

Last year, I sold the rights to a program I wrote to a firm. According to the agreement that was concluded with me, as with an individual, I have to pay taxes on the amount of remuneration. And, in fact, it's time for me to do it. The problem is that I have never paid taxes on my own before and have a vague idea of ​​how this whole system works. In general, please help me answer the following questions:

1. Did I understand correctly that in my case I need to fill out the 3-personal income tax form?

2. Do I need to attach a copy of the contract to the declaration, or is it enough just to fill in from whom, how much and when I received, and everything else is of no interest to anyone? If necessary, should it be a notarized copy, or is the usual one enough?

3. How does the tax office know (can find out) how much I have to pay in taxes? Probably from the reporting of transactions of the company to which I transferred the rights? Or does everything happen differently? Or, in general, everything rests on mutual trust? :)

I plan to submit the declaration in electronic form, if it is important.

Thank you.

Answer 1

1. Yes.
2. Just enough to fill. Documents must be attached if you apply for deductions.
3. If the company showed you in its reporting, then yes, the tax office will have information about your income from this company. Your information, of course, must match.

Answer 2

Are you a citizen of the Russian Federation and registered as an individual entrepreneur? If not, then the (Russian) company had to withhold personal income tax from your deductions itself, transfer it to the budget and file (already this year) 2-personal income tax to the tax office. In this case, you do not need to submit and pay anything (Article 229 of the Tax Code of the Russian Federation, as well as Article 228 of the Tax Code of the Russian Federation). Whether the company did this or not, you can check with its accountant.