In what time frame after filing the declaration is carried out. Terms of obtaining a tax deduction when buying an apartment
The tax office does not list the property deduction on time - what to do? This question is puzzled by almost every second Russian who wants to receive a deduction for personal income tax, since in fact the situation with payments is somewhat different, as described in the law.
Every working citizen of the Russian Federation is entitled to this payment if he has acquired real estate.
What can be the tax refund? In the amount of 13% - this is exactly how much a person pays monthly when receiving wages. The procedure begins with the provision of documents and a declaration confirming the right to deduction. Further, the institution must act in accordance with the norms prescribed in the legislation. Consider in which cases the IFTS really delays payments, and in which not.
Timing
If, after a desk audit, the tax authority confirms the amount, then the transfer is as follows:
- When submitting an application for a refund after checking the 3-NDFL declaration, then no later than 1 month (30 calendar days) from the date the tax authority accepts this application;
- If the application was submitted at the same time as the declaration, then you will have to wait 4 months. For the first 3 months, the declaration is checked, and the last, fourth, the application is checked.
Taxpayer actions
If the deduction for the apartment is not paid on time, you should proceed in one of the following ways:
- Call the IFTS directly, contacting the debt settlement department, and ask why the institution is delaying the return of the property deduction. As a rule, this is enough for tax officials to hurry with the transfers.
- If, after a phone call, INFS does not return the deduction, a statement is written with a claim. The header of the document is drawn up in an approved form, and in the text itself it is necessary to indicate when you submitted the declaration and application, and a positive decision was made.
The second way can be taken immediately, having found out why they do not list the tax deduction for the apartment. This can be done both in person and through the website. To speed up the process, it is better to go to the tax office on your own, submit applications, receiving in response a mark on its acceptance for consideration.
If 10 days pass again, and the money was still detained without explanation, it is possible to write a complaint to the central office of the Federal Tax Service Inspectorate.
Moral damage
Not all taxpayers know that if the transfer does not take place within the prescribed period, then the tax office is obliged to compensate for the damage incurred. The amount is accrued as follows: the amount of the refund is multiplied by the number of actual days of delay, then it is multiplied by the Central Bank's refinancing rate and the result is divided by 360 days.
In practice, the employees of the IFTS “forget” about this obligation and simply do not charge the amount for damage. However, if the delay was not too long, it does not always make sense to apply for compensation. If the delay was only 10-14 days, then the moral damage will be about 600 rubles. Upon receipt at the end of the year, it will be necessary to report as income and pay 13%. The fuss associated with the arising obligations due to the receipt of this damage does not always justify its amount.
It is still recommended to refer a complaint to the Federal Tax Service of your region personally. Also, before making a claim for the unpaid amount of tax on time, you should check the documents confirming the correct filling of the details. Often, taxpayers themselves make mistakes in specifying a current account, and then wait for the receipt to occur.
If there is an overpayment of personal income tax
Since 2017, the tax authorities have been guided by a letter from the Ministry of Finance, which states that the amounts of overpaid personal income tax will be returned only after checking the declaration when submitting it before receiving a deduction. In 2018, the same requirements will apply, respectively, if there is this problem, it is necessary to draw up another application and submit it simultaneously with the application for a deduction.
If refused
With regard to the property, the taxpayer filed a declaration, but the tax office was denied a deduction, then there is still a chance to get a personal income tax deduction. First, you need to find out why the refusal took place - the personal income tax declaration was incorrectly drawn up, the taxpayer's account is incorrectly indicated, or for another reason. The inspection should give an extended answer, and then act on its results.
Often it is enough to redo the documents or file a complaint. The tax office will have to reconsider the appeal, and in case of a positive decision, recalculate the amount of the deduction based on the amount of personal income tax paid.
Output
Many people forget that it is a legal right of every working citizen to receive all types of personal income tax deductions. For this reason, you should carefully collect the necessary documents, correctly draw up a statement, and reasonably defend your rights. If, even after complaints, money does not come to the account, it makes sense to go to court, providing all the necessary evidence. In such cases, the court almost always takes the side of the taxpayers.
Today we will be interested in the refund of overpaid taxes. The timing of the appeal, the reasons for the occurrence, the algorithm of actions in one case or another - all this will help to clarify the situation. In Russia, sometimes people and organizations transfer too much money to the state treasury. This overpayment can be returned, but only after taking into account many features. What should every citizen know about the operation? How, when and where can a refund be issued? The answers to these questions will be presented below. Sorting out all this is much easier than it seems.
Where are taxes refunded?
Where is the refund of overpayment for taxes processed? It is with this question that the consideration of the topic under study should begin. It's no secret that overpayment in Russia is allowed to be returned to the taxpayer. To do this, you will have to act in accordance with the established rules. But more about them later.
Where to go with a request for a refund of overpaid tax? Today, the idea can be implemented through the following bodies and organizations:
- multifunctional centers;
- departments of the Federal Tax Services of the country;
- portal "Gosuslugi".
Most often, people and companies turn to the Federal Tax Service. This is how it is possible to get back the required funds in the shortest possible time.
Reasons for overpayments
When can a refund procedure come in handy? The reasons for this phenomenon can be different. Most often, a refund of overpayment for taxes (the statute of limitations will be discussed later) arises from the introduction of too much money for:
- penalties;
- taxes;
- fines;
- advance payments;
- tax levies.
For example, an organization may make a mistake in calculating the tax and transfer an amount that exceeds the actual collection. Or the amount of advance payments for the year exceeded taxes due at the end of the reporting period. In any case, if a citizen or organization has transferred a lot of money for the tax, they are allowed to return it.
The nature of the request
How long is the return period for overpayment of income tax or any other tax levy? Before talking about this, you need to find out what algorithm of actions to follow to bring the idea to life.
The nature of the return of the overpayment is declarative. This means that the taxpayer himself must declare his right to a refund. Until there is an application, funds cannot be returned to a citizen or organization. This is normal. If the taxpayer does not want, he may not apply to the Federal Tax Service with a corresponding request.
Without a statement
What happens in this case? There is nothing to be afraid of. It is not at all necessary to issue a refund of the overpayment of taxes immediately after the discovery of an error. The terms of public appeals with this request can be called flexible. They allow you to think carefully about the decision.
If there is an overpayment of taxes, but there is no claim for a refund, then the excess amounts will be credited within the same payment in the new tax period. In fact, the person will have to pay less than usual in the future in the form of tax.
When it makes sense to ask for a refund
Based on the foregoing, we can come to the conclusion that it is not always necessary to issue a refund of overpayment for taxes (the terms of appeals will be indicated later). After all, extra money is allowed to be used as an advance for upcoming taxes, but only within the same payments. That is, in case of overpayment of personal income tax, the balance of the amount is allowed to be credited only to personal income tax for the next year, and nothing else. This is normal.
Experts assure that it makes sense to issue a refund of overpaid tax only:
- with a significant overpayment;
- if a citizen / organization has ceased to be taxpayers in a particular area.
Thus, it is not always necessary to think about the implementation of the task at hand. But if you want to issue a return, you will have to take into account many features of the process.
Algorithm of actions
In fact, everything is much simpler than it might seem at first glance. Refund of overpayment for taxes (the time allotted for this operation will be presented below) provides a simple algorithm of actions for the implementation of the task.
The taxpayer needs:
- Prepare a specific package of documents. They will be discussed a little later.
- Write an application for a refund.
- Apply with the collected documents to the Federal Tax Service at the place of registration. Submit an application with prepared papers and wait for the decision of the tax authorities.
That's all. No more manipulation is needed. Simple, fast, understandable. What else do you need to remember about the process under study?
Money transfer term
For example, how long is the period for refunding overpayment for individual taxes or other fees?
According to the established rules, 1 month is given for a refund after a decision on this operation is made. Within 30 days after the verification of the documents submitted by the applicant, the overpaid tax must be transferred to the taxpayer. Otherwise, you can go to court to appeal the decision.
Duration of consideration
What is the deadline for refunding overpayment of tax upon application? How quickly should the tax authorities conduct an audit and transfer the surplus payment to the taxpayer into the account?
This period is prescribed at the legislative level. The Tax Code of the Russian Federation states that the term for considering an application for the return of overpaid tax is no more than 10 days. During this period, the tax authorities will make a decision on the transfer of funds, after which they will be transferred to the taxpayer. As mentioned above, the period during which the overpaid funds will be transferred is 30 days.
Experts believe that the established deadlines for refunding tax overpayments (legal entities and ordinary citizens) are short. They need to be increased. The Supreme Arbitration Court of the Russian Federation believes that the period for considering an application for a refund of overpayment of taxes should be increased.
Position of YOU
What for? And how long then should the duration of processing a refund to a taxpayer be?
The Supreme Arbitration Court of the Russian Federation is of the opinion that the overpayment arises as a result of a tax return filed by a citizen or an organization. In order to make the right decision about refunds, you need to conduct a thorough background check. Especially in relation to legal entities.
This is a desk audit. Then the refund of overpayment on taxes will have a period increased to 4 months. Tax authorities take about 3 months for a desk audit. Plus a month allotted for the transfer of money to the applicant. Only after this period the taxpayer will be able to appeal against the decision made by the tax authorities.
Statute of limitations
The statute of limitations for refunding tax overpayments plays an important role. It is of interest to all citizens and all organizations that have transferred too much money to the state. How quickly should a taxpayer make an appropriate refund request?
The limitation period for such appeals in Russia is 3 years. This means that overpaid taxes can be refunded within 36 months.
More precisely, the countdown begins:
- from the moment of filing a tax return with the Federal Tax Service - in case of overpayment of VAT, and also if you want to return advances for the year;
- after depositing money into the state treasury - if there is an overpayment due to errors.
As soon as 3 years have passed, the citizen loses the right to a refund of the overpaid tax. It will be credited against new payments. There is nothing difficult to understand about this. It is recommended not to delay this process and apply for tax overpayments as soon as possible.
Statement
What does a tax refund application look like? A sample of this document is provided above. It is usually not so difficult to compose it. The main thing is to remember the rules of business correspondence and the principles of processing business letters / appeals. Then it will be very easy to make a written request for a refund of excess tax money.
The referenced document might look something like this:
I, (full name of the taxpayer), (data from the passport), please transfer the overpaid tax (type of tax) to my bank account. I (date of transfer of money) transferred money in the amount of (amount) for tax (type of tax payment). After careful verification of the payment, it turned out that the overpayment was (refund amount). Please transfer money using the following details: (account details).
But you can get by with a simpler application form. For example, something like this:
I, (data on the taxpayer), ask to return the overpayment for (type of tax) for (year) and transfer funds to the account: (details).
We can say that an application for a refund of tax overpayment is actually drawn up in a free form. The main thing is that this document expresses the purpose of the appeal of a citizen / organization, and also has information about the bank account necessary for crediting money to the taxpayer.
The documents
From now on, it is clear what to do if you need to issue a refund of overpayment for taxes. The timing of the appeal of the population with this request is also not a mystery. And what can be useful during the filing of the relevant application?
- identification;
- payment orders confirming the payment of tax;
- the details of the applicant's account (they are written directly in the application);
- registration certificate (for organizations);
- tax return;
- documents establishing the need to pay tax (for example, certificates of income of employees or a contract for the sale of real estate, certificates of ownership of property).
The citizen does not need any more documents. Copies must be attached to the listed papers. It is recommended to check with the Federal Tax Service for more accurate information about the documents requested when checking the correctness of the payment of taxes. They will be able to provide complete information on each payment to citizens, organizations and legal entities. What are the terms for refunding overpayment of taxes for individuals? Exactly the same as in the case of organizations.
Which FTS to go to
Where exactly is the tax refund issued? A sample application was presented earlier. As already mentioned, you can apply for a refund through the Federal Tax Service.
Which department should you contact? The legislation indicates that the deduction is provided to any FTS that keeps tax records of an organization or citizen. In other words, all tax departments in which the taxpayer is registered with the tax authorities are required to accept applications for a refund of funds for the overpaid tax or fee.
Thus, when registering a subsidiary, you can apply with the appropriate inquiries:
- at the place of registration of the organization;
- in the Federal Tax Service, in which the head office of the company is registered.
In the case of individuals, it is customary to submit an application to the tax service department at the place of registration or temporary registration of a citizen. If a person is not tax registered in a particular locality, he cannot demand a refund through third-party FTS for overpayment of taxes or fees.
Results and conclusions
Now the term for refunding the overpayment of income tax or any other payments is clear. In addition, today we got acquainted with the actions necessary to return the overpaid tax to the taxpayer.
This operation is a personal desire of the taxpayer. He can either return the surplus money listed as tax, or set off the funds against future payments. In order not to wait 3 years, you can write an application for offsetting overpaid funds. At the same time, it is important to remember that overpayment of federal taxes is counted only against federal payments, and for regional taxes - into regional ones. The tax authorities do not make any exceptions.
In fact, a refund of overpayment on taxes has a limitation period exactly the same as the bulk of requests to the tax authorities. A citizen or a company will have 3 years to apply. After the expiration of this period, all requests to the tax office for refund of overpayments will not take place.
In practice, the refusal to file a refund is practically not accepted by the tax authorities. If a citizen unreasonably decided not to provide the money due to him, you can go to court. This also takes 3 years. Also, overpayment can be considered a bad debt. In real life, such cases almost never occur. The date of refund of overpayment of tax on application is no longer a mystery.
The article will discuss the timing of the payment of the tax deduction when buying real estate. What is this procedure, what is it for, and what are the terms of payment - below.
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The Tax Code establishes several ways to receive a deduction for the purchase of an apartment - through the employer and through the tax office. The timing depends on these methods.
Important points
In accordance with the law, when buying an apartment, a person has the right to return part of the funds from this purchase with a tax refund.
The following categories are entitled to a deduction:
The tax office has the right to refuse the applicant. The reasons are:
Features of receiving:
Interested persons have the right to receive the privilege | Its size is equal to the cost of buying an apartment. But in aggregate, they should not be higher than 2 million rubles, the exception is the purchase of real estate for |
If the taxpayer does not use the entire amount of the deduction | Then she automatically switches to the next purchase |
The citizen must have an official place of work | And his employer must pay tax on his wages. If a person receives a receipt "in an envelope" or is not officially employed, then the right to deduction is lost |
The deduction is provided only to income tax payers in the amount of 13% | It is not provided to private entrepreneurs |
How many times is a deduction allowed? Option 2:
For each year, a person can return the amount that is equal to income tax (13%). The rest of the funds do not expire, the refund can be issued in subsequent years until the limit is exhausted.
If the property was bought in marriage, but is the property of one of the spouses, then two can apply for a deduction.
As already mentioned, a deduction request can be made once. If the applicant changes his place of work, he has the right to apply with the onset of a new calendar year.
Finances are returned when the applicant submits all the documents. There are times when the purchased property is not formalized immediately, the applicant has the right to return part of the tax.
But on condition that more than 3 years have passed since the moment. The remains are carried over to the next year.
If an apartment is bought in a new building, then the deduction can be obtained not immediately, but after a year.
What is the purpose of the return
The tax deduction for the purchase of real estate was established for the purpose of improving housing conditions and for official employment. That is, the owner has the right to return part of the money that was spent on the purchase of housing.
Legal regulation
The right to receive a tax deduction is enshrined in. In accordance with, you must contact the tax office no later than the last day of the year.
It states that in order to receive a tax deduction, you must provide a completed application.
Terms of income tax payments when buying an apartment
After verification of the submitted documents by the employees of the tax inspection, a desk audit is carried out. It takes up to 3 months.
In the case of providing a tax deduction - 1 month - after verification. Therefore, the return period can take up to 4 months.
If the terms of return are violated, then interest is charged on the amount of the deduction. They are counted for each day of delay.
Today it is 11% per year. Interest is calculated without the intervention of the court. But it also happens.
Finances are transferred on 5-7 days to the specified account of the taxpayer. The official return period is 4 months, but practice shows that the procedure can take up to 5 months.
If the applicant wishes to receive it in cash, then he must contact the tax office 1 year after the purchase of the apartment.
Documents are also provided, the employee reviews them within 3 months and issues a decision - to provide a deduction or refuse.
Video: tax deduction when buying an apartment
Money is not paid immediately, but in small installments. If the applicant misses the deadline for filing a deduction, he must provide a good reason.
In the current year, a form is submitted for payments when buying an apartment within the timeframe specified by law.
So that the tax inspectorate employees do not have any claims against the applicant, a strictly defined declaration form is used - 3-NDFL.
What documents will be needed
When contacting the tax office, you must have the following documents with you:
- passport;
- if the deduction is for a child, then his;
- income declaration;
- issued by the employer. If a person works in several organizations, then the certificate is taken from each place of work;
- account details - for transferring funds;
- TIN code;
- a certificate of rights to an apartment - an agreement, and so on.
The documents are submitted to the tax office at the place of registration. The originals of certificates or their certified copies are provided. Documents are reviewed within 3 months.
If the decision is positive, then the amount will be credited to the specified account. To receive a deduction from the employer, the following certificates are presented:
- from the tax office that the employee is entitled to this deduction;
- certificate of ownership of real estate;
- from the seller of the apartment;
- , a bank check or a copy of the seller's passbook indicating the amount to be deposited.
After that, you must write an application addressed to the employer. If an apartment is bought for a minor child, then you need to provide a certificate of his birth.
The list of documents may differ depending on the region. This fact must be clarified in advance.
Order of treatment
The procedure for applying through an employer goes through several stages:
Payment processing is possible before the end of the reporting tax period. If there is official employment in several organizations, then you can demand a deduction from each employer.
In order for the employer to stop calculating tax, it is necessary to submit an application to the accounting department of the organization. The process of obtaining a deduction from an employer is more complicated than through the tax office.
To get a deduction through the tax office, you need to follow these steps:
- Prepare documents and a declaration of the 3-NDFL form.
- Send them to the tax office.
- Wait for consideration - no more than 3 months.
- If approved, write an application and indicate the bank account number.
- Expect money transfer no more than 1 month.
The registration process is simple.
Nuances of a mortgage
Many citizens buy an apartment with a mortgage. The owner has 2 ways to recover the costs - for the purchase and for the interest paid by him.
The rules are the same:
In addition to the overpaid mortgage tax, you can return 13% of the interest payments. But the amount is limited - 3 million rubles.
The main condition is that the purpose of the mortgage must be indicated ("for housing investments"). If there is no indication, then the deduction will not be refunded.
You can get a deduction for the purchase of real estate after submitting a declaration at the end of the tax period.
If the main payment has ended, and the amount of interest on the mortgage is small, then it is allowed to submit documents not every year, but once in several years, when interest accumulates.
Registration of a property deduction is permissible after the provision of such papers - a certificate of registration, or a court decision that has entered into force.
Conditions for obtaining a mortgage deduction:
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