Money and structure

3-NDFL declaration

Also called 3-NDFL, Form 3-NDFL, Russian personal income tax declaration.

The 3-NDFL is the Russian personal income tax declaration filed with the Federal Tax Service by 30 April for the previous year, with the tax due by 15 July, and it is the document a Russian EB-5 investor's source of funds file is usually built on.

What it decides

8 U.S.C. 1153(b)(5)(L)(ii)(I)(bb) requires personal and corporate tax returns of any kind filed during the past seven years with any taxing jurisdiction inside or outside the United States, unless the Secretary sets another period, so a Russian file now runs to seven years of 3-NDFL rather than the five years in 8 CFR 204.6(j)(3)(ii), which is still on the books but is displaced by the statute for petitions filed on or after 15 March 2022. The same subparagraph drops the regulation's fifteen year window on judgments, so actions against the investor are disclosed without a cut off. A gap in the series is normal rather than fatal: under Russian law only listed people must declare for themselves, among them entrepreneurs, people with income from outside Russia, people paid by anyone who is not a tax agent, and sellers of property held for less than the minimum term, so an employee whose employer withholds has nothing to file. A missing year is explained, not manufactured.

Governed by 8 U.S.C. 1153(b)(5)(L)(ii)(I)(bb) for the seven years of returns and 8 U.S.C. 1153(b)(5)(L)(ii)(II) for judgments with no time limit, read on uscode.house.gov. 8 CFR 204.6(j)(3)(ii) and (j)(3)(iv) for the five year and fifteen year windows the statute displaced, read through the eCFR versioner API for title 8 because the www.ecfr.gov/current path redirects an automated fetch. Federal Tax Service of Russia, Nalog na dokhody fizicheskikh lits, for the 30 April filing deadline, the 15 July payment deadline and the list of persons who must declare for themselves. The linked statute carries the EB-5 clauses; the Russian deadlines come from the Federal Tax Service page.

Related terms

Source of fundsSource of funds is the documentary showing that an EB-5 investor's required capital, and the money used to pay administrative costs and fees, was obtained from a lawful source and through lawful means, proved by records rather than by assertion.
Path of fundsPath of funds is the account by account trail documenting how the capital moved from its proven source into the new commercial enterprise, and it is a separate showing from proving that the source was lawful.
Gifted fundsGifted capital counts toward the EB-5 minimum investment only if the gift was made in good faith and not to get around the limits on permissible sources of capital, and only if the donor's own lawful source of funds is documented to the standard the investor has to meet.
SARS tax compliance status PINThe SARS tax compliance status PIN is the credential the South African Revenue Service issues through eFiling so that a bank, acting as an Authorised Dealer, can verify a taxpayer's compliance online before releasing money abroad, and no EB-5 sized transfer leaves South Africa without one.

Checked against primary sources on 10 August 2026. Back to the glossary