Terms of consideration of the tax deduction for the apartment. Step-by-step instructions: how to reimburse the cost of purchasing a home? Tax refund when buying an apartment: terms and nuances

After filling out the 3-NDFL declaration and submitting it to the IFTS, the question immediately arises: how long to wait for the tax deduction for the apartment?

How long does it take to wait and can the inspection be required to transfer money if these deadlines are not met? How to check the tax refund by TIN?

How long does the IFTS need to return the tax?

The timing of the transfer of the tax deduction is spelled out in clause 2 of Article 88 of the Tax Code of the Russian Federation. The Federal Tax Service has three months from the date of submission of documents for an in-house audit. After the end of the office audit, the tax service is obliged to make its decision: approve the tax refund or refuse. The taxpayer must be notified of the results of the audit in writing. How to track the tax deduction, we will consider below.

When the FTS makes a positive decision, the citizen additionally provides an application for a refund of 13%. It contains his personal account and bank details. The tax office has one month to transfer money. Thus, the maximum time for checking and transferring a refund takes four calendar months.

How do you know when the tax deduction will arrive? The easiest and most convenient way is to open a taxpayer's personal account. To do this, you need to contact the nearest tax office with the original passport and TIN. It is not necessary to come to the place of registration; you can open your personal account at any tax service.

The taxpayer will be given a personal login and password. Using your personal account, you can check the status of the tax deduction. To do this, you need to go to the FTS website using your username and password. It takes three days to form a taxpayer cabinet. After that, it displays the status of the tax deduction refund.

If it is not possible to create a personal account, there is another way of how to find out when the tax deduction for the apartment will be paid. The taxpayer has the right to call his tax office, name the TIN and receive the result of the verification process of his tax return orally.

Tax deduction refund procedure

Recall that in order to return 13% of the purchased property, you need to collect documents, fill out 3-NDFL and hand over the finished package to the tax authority.

To receive a deduction for an apartment, the following documents are prepared:

• certificate from work 2-NDFL;
• purchase agreement or participation in shared construction;
• deed of transfer;
• certificate or extract of ownership;
• payment documents;
• loan agreement in the presence of a mortgage;
• application with bank details and personal account.

Based on the documents, a 3-NDFL declaration is filled out. It can be drawn up in two ways: on the forms of the tax office or in the special program Declaration. With the documents and a completed declaration, the taxpayer goes to the Federal Tax Service for registration and hands over the package.

According to the law, you will have to wait three months for a desk audit. If the declaration is drawn up correctly, there will be a receipt in the fourth month. But it happens that after a full four months, money is not transferred.

Delay in payment of tax deduction

If the money has not been received, and the deadline for a desk audit has long passed, the taxpayer can contact the tax service for clarification.

A delay in payment means some kind of error in the declaration or in the documents provided. The tax service is obliged to notify about the presence of shortcomings in the course of a desk audit. In practice, district tax inspectorates may refuse to issue notifications for errors. The taxpayer needs to independently control the course of his business.

If there is a delay, you immediately need to contact the office department and find out when the money for the tax deduction will come. Perhaps not all documents were attached to the declaration. After eliminating the shortcomings, the tax inspector sends an order to transfer the refund. The taxpayer has the right to collect interest for violation of the terms of return. All requests to the tax service should be submitted in writing to the head of the inspection.

It is impossible to speed up the term of a desk audit. If a taxpayer wants to receive compensation faster, he is required to have a correctly completed declaration and a complete package of documents. This will avoid delays in the verification process.

Questions and answers

Hello. Four months ago, documents were submitted for a tax deduction, the tax office said that everything is in order with the documents, there are no grounds for refusal, in 3 months expect money to be transferred to the card. The requisites have been left. There is no listing. There are debts and penalties for property tax. Can a debt be the reason for non-payment of non-transfer of money on property deduction?

In this particular case, it cannot. The fact that there is a property tax debt does not in any way affect the duty of the inspection to return the money to you. In theory, the tax office could carry out an offset between taxes (pay off the property tax arrears at the expense of its income tax arrears). But these taxes go to different budgets. Therefore, such an offset is not possible.

4 months for tax authorities is normal (in practice). Normal and 6. If you want to cheer them up - write an abusive letter. Sample complaints to the inspection see the link. They wiggle.

The tax legislation of our country is designed in such a way that individuals who regularly pay income taxes to the state budget receive various benefits if during this reporting period the burden of large costs falls on them. The law is designed in such a way that citizens are interested in working officially, showing all their income to the state without hiding and regretting it. All tax settlements between the population and the state are carried out by the budgetary structure - the Federal Tax Service Inspectorate.

What is tax deduction

To make the working life of citizens a little easier, the state provides them with various options for subsidies in the event of serious expenses on their part in the form of a refund of part of the income tax paid in the same reporting period. From the point of view of the state, such a policy is quite justified, since by returning to citizens 13%, paid from their own income, they stimulate the purchase, which in any case is subject to VAT at the rate of 18%. Therefore, with proper control and suppression of the fact of evasion from direct and indirect taxes by citizens, the state ensures the necessary flow of funds in the economy, while at the same time raising its authority among the active electorate.

A cameral check of the 3 personal income tax declaration is carried out by authorized officials of the Federal Tax Service Inspectorate in accordance with their official duties. A special decision of the head of the tax inspection is not required.

In this case, the period for payment of the tax deduction after the submission of the application (one month) begins to be calculated from the day the taxpayer submits the application for the tax refund, but not earlier than from the moment of completion of a desk tax audit declaration or from the moment when such a check should have been completed in accordance with Art. 88 of the Tax Code of the Russian Federation. This is confirmed by the Letter of the Ministry of Finance of Russia dated July 11, 2014 No. 03-04-05 / 34120, paragraph 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98 Federation ".

Those. with the simultaneous submission of a declaration and an application for a tax refund to the Federal Tax Service Inspectorate, the terms for payment of the tax deduction are a maximum of 3 months for verification and 1 month for transferring money.

Term for refund of tax deduction, if the application is submitted after a desk audit

If, for some reason, you did not submit an application for a tax refund along with a 3 personal income tax declaration and other documents for tax deduction, it must be submitted to the Federal Tax Service Inspectorate after the completion of a desk audit (approval of a tax deduction). How long does it take to get the tax deduction refunded in this case? The time from the moment of filing the declaration to the transfer of money increases. First, a desk audit takes place for a maximum of 3 months, after confirming the right to deduction (the taxpayer can find out about this from the letter of the Federal Tax Service, the electronic service of the tax service or by contacting the inspectorate), an application is drawn up to refund the amount of overpaid tax. After receiving this application, your IFTS maximum term for transferring the tax deduction is 1 month.

According to paragraph 7 of Art. 78 of the Tax Code of the Russian Federation, an application for offset or refund of the amount of overpaid tax may be submitted within three years from the date of payment of the specified amount. In the case of a deduction on the verge of missing the limitation period, an application for the return of the amount of overpaid tax must be submitted simultaneously with the declaration and other documents, without waiting for the end of the desk audit

How long the tax deduction is returned depends on whether the tax inspector has questions about the documents submitted, and from the time of filing an application for a tax refund.

Let's summarize the timing of the transfer of the tax deduction, depending on the time of submission of documents and the end of a desk audit:

Terms of refund of tax deduction after submission of the declaration

If an application for a tax refund was submitted at the same time as the declaration, the deadline for payment of the tax deduction after the filing of the declaration is a maximum of 4 months.

If an application for a tax refund is submitted after a desk audit, how long does the tax deduction come after the submission of documents (including 3 personal income tax declaration), depends on how quickly the said application is written after the audit (three months for verification, time for drawing up and receiving applications, one month for transfer).

Term for payment of tax deduction after a desk audit

Let's decide how many days after the office audit the money is transferred in the case when the application for a tax refund was submitted to the inspectorate together with the 3 NDFL declaration. The money will come within a month after the end of the desk audit.

If the application was submitted to the Inspectorate of the Federal Tax Service after a desk audit, then the time for the return of personal income tax after an office audit is the time for drawing up and submitting an application and one month for transferring money to the current account.

How do you know when the tax deduction will arrive?

What are the possible terms for refunding the tax deduction, we found out, now you can ask how to find out when the money will be transferred for the tax deduction for an apartment, medical treatment, etc.?

You can get approximate information about at what stage the tax deduction is (an office audit is underway, whether the tax refund has been approved or not, whether the tax inspector has any questions) and find out when the money for the tax deduction will come in the following ways:

• contact the Inspectorate of the Federal Tax Service in person,
• call the IFTS,
• through the personal account of the taxpayer for individuals.

Example 1

Please note that the maximum period for filing an application for a refund is 3 years (clause 7 of article 78 of the Tax Code). Take this into account when filling out the deduction tax return.

Example 2

How long does it take for the tax deduction to be returned after the documents have been submitted?

The FTS in a letter dated 26.10.2012 No. ED-4-3 / explained that the taxpayer has the right to submit an application for a tax refund immediately along with the declaration. This frees him from a repeated visit to the IFTS.

However, the Ministry of Finance, in a letter dated 09.11.2016 No. 03-02-08 / 65564, recalled that regardless of the date of submission of the application, the money will not be returned until the end of the in-house audit. Thus, the standard term for payment of the tax deduction is 4 months from the date of filing 3-NDFL:

• 3 months are spent on a cameral examination;
• 1 month is spent directly on the transfer.

Example 3

Terms of tax refund through the personal account of the taxpayer

Regardless of the chosen method of filing documents, the timing of the verification of the declaration and the return of personal income tax does not change. However, when working through the Personal Account, the taxpayer has an undoubted advantage - the ability to track the progress of the audit and manage the overpayment online:

1. The status of 3-NDFL is displayed in the "Life situations" section on the page for filling out declarations:

Read also: Pension supplements after 90 years

1. After verification, the overpayment amount for personal income tax appears in the "My taxes" section:

1. To return it, just click the "Dispose" button and select the desired method:

1. The details for the transfer are filled in right there:

1. In case of successful verification of the declaration, a tax deduction will be returned within 1 month after you submit your special application.
2. Overpayment for personal income tax without a statement remains unclaimed.
3. Application deadline is limited to 3 years after paying tax.

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Not all Russian citizens can afford to buy their own house, so they have to take out a mortgage or buy an apartment before the pre-school.

The state provides all possible assistance in solving this problem. Of course, it cannot fully reimburse the cost of living space, but when buying a property, their owners have the opportunity to receive it.

• declaration and statement;
• real estate purchase agreement;
• apartment ownership certificate;
• if it was purchased using a mortgage product, then you must present a loan agreement with a banking organization and a statement of interest payment for each year;
• certificate from the place of work on wages and paid tax (drawn up in the accounting department);
• civil passport (copy of the first page and registration).

If the apartment is acquired in the joint ownership of the spouses, then it is necessary to attach a marriage certificate.

How long does it take to get the tax deduction for an apartment back?

How long does it take to get the tax deduction for an apartment back? The formation of this period is influenced by a large number of factors.

These include:

• the time of consideration of the documentation by the tax service (their verification);
• the time allotted for making a decision (positive or negative);
• time to transfer funds through the bank account, which is indicated in the agreement.

Additional days can be spent on sending documents, if necessary. This usually takes up to two weeks.

Examination

Cameral verification of documents is carried out in order to determine their authenticity, as well as to correlate the specified information with valid verification.

Other departments are involved in this work, and information is requested from state registers. Three months are given for verification. It should be completed in ninety days.

After that, tax officials must decide whether a refund will be made or not. Ten days are allotted for this.

Remember that for each day of delay, the tax authorities are required to reimburse the forfeit.

Money transfer

Funds are transferred to the specified bank account within one month. The money is received in full in accordance with the amount that will be assigned by the tax authorities.

is carefully regulated by applicable law.

The possibility of applying a tax deduction emphasizes the social nature of the state, which meets halfway to its citizens who pay income tax (PIT). Individuals who pay 13% of personal income tax have the right to deduct from the tax base the amount or part of the amount of expenses incurred related to the presence of children, the purchase or sale of housing, payment for medical services, and others.

It should be clarified that not the entire amount of expenses from the tax paid is deductible, but that part of the tax that corresponds to the expense. Tax deductions cannot be used by certain categories of individuals who do not pay personal income tax. It:

• Individual entrepreneurs applying a simplified taxation system and paying a single tax on imputed income.
• Unemployed persons receiving unemployment benefits and no other source of income.

Standard tax deductions include deductions for children and certain categories of taxpayers. If a person has the right to apply deductions in several directions, the one with the largest value is applied.

These deductions can be drawn up both with the employer and at the end of the reporting period when filing a tax return in the form of 3-NDFL and related documents to the tax office.

Deductions for children

The amount of tax deductions for children is determined by the tax code and is 1400 rubles for the first child and the same amount for the second, 3000 for the third and for any subsequent child. The sequence of children is established by date of birth - from the oldest to the youngest. If the child is disabled, the tax deduction is 3,000 rubles. The deduction of the total amount from the taxable base occurs monthly until the total income from the beginning of the year, summed up on an accrual basis, does not exceed 280 thousand rubles. After that, the person is deprived of the right to make deductions in the current year. From the first month of the next year, the right to apply the deduction is restored to the corresponding excess of income in the amount calculated from the beginning of the year, equal to 280 thousand rubles.

This tax deduction can be applied by each of the parents, or on condition of a written refusal of one of the parents from the tax deduction, the other parent can use a double tax deduction.

A double tax deduction can be applied by a single parent until the time when he or she marries again.

This deduction is made for all children brought up in families, including adopted, adopted children, who remained in care until the children reach the age of 18 and until the age of 24, if the child is studying full-time, in graduate school, is an intern or a cadet.

Deductions that can be made by certain categories of taxpayers

Certain categories of taxpayers may receive the following deductions:

• Deductions in the amount of 3,000 rubles can be applied by a wide range of persons who took part in the elimination of accidents with a radiation component, in the assembly, testing and disposal of radioactive weapons and equipment, and disabled military personnel.
• Deductions in the amount of 500 rubles can be applied by heroes of the USSR and the Russian Federation, participants in wars, blockades, persons with disabilities from childhood, persons injured as a result of radiation accidents and resettled from contaminated areas, persons who have acted as bone marrow donors, persons who have taken part in Afghan hostilities, parents and spouses of the dead servicemen.

These deductions from the tax base can be applied on a monthly basis without any restrictions on the time and amount of income.

Social tax deductions

Social tax deductions include deductions for expenses on:

• Charity.
• Education.
• Treatment and purchase of medicines.
• Expenditure of funds allocated to non-state pension funds.
• The funded part of the pension.

You can make a social tax deduction within 3 years from the year of payment of personal income tax, in which there was a social expense of the taxpayer. After 3 years, the taxpayer loses this right.

, corresponding to the expense incurred, can be received by an individual who has directed funds for his own education, for the education of children and wards in full-time education, for the education of siblings.

In this case, the maximum amount of expenses that can be deducted from the taxable base is:

• 50 thousand rubles for teaching children;
• 120 thousand rubles for their own education and training of brothers and sisters in conjunction with other social expenses (treatment, sending money to pension insurance).

An educational institution (kindergarten, school, university, advanced training courses, educational centers of all directions, driving school, music school and other art schools, sports schools) can be both public and private, but must have a license to operate.

Tax deduction for medical services and the purchase of drugs

A tax deduction for medical services that are not expensive and for the purchase of medicines is provided for expenses up to 120 thousand rubles, together with other social expenses (training, pension insurance).

The limitation on the amount of the amount spent does not apply to treatments that are expensive. In this case, a deduction can be provided for the entire income tax paid by an individual during the year in which the expensive treatment was carried out. Information about the type of treatment provided is indicated in the "Certificate of payment for medical services ...".

To receive a deduction for expensive treatment, you need to provide additional certificates from a medical institution, confirming that:

• This type of treatment was necessary.
• The institution did not have medicines or consumables to provide it free of charge.
• The purchase of drugs was stipulated by the contract at the expense of the patient.

Medical supplies and services rendered must be included in the List of Medical Services for which a deduction is provided.

Property tax deduction and tax refund on the purchase of an apartment

Property tax deduction applies to expenses incurred by the taxpayer in the sale of property, purchase or construction of housing, purchase of a land plot.

Income tax on the sale of property in the amount of 13% arises in cases where the ownership of the property lasted less than three years. Instead of receiving a deduction, an individual has the opportunity to deduct 1 million rubles from the amount received in the form of income from the sale of an apartment, house, land plot or 250 thousand rubles from the amount received in the form of income from the sale of a car, non-residential premises and other things. The tax is paid from the remaining amount after deduction.

The maximum amount of property tax deduction for the purchase or construction of housing is 2 million rubles.

In case of non-use of the full deduction within one year, the individual has the right to continue the deduction until it is made in full.

In this case, the deduction for the purchase of housing is not applied if:

• The purchase was carried out at the expense of maternity capital, employer, other persons, budget funds.
• The sale and purchase was concluded between parents and children, between spouses, siblings, and other interdependent categories.

Tax deduction refund procedure and required documents

For the return of overpaid income tax, the algorithm of actions for all types of tax deductions will be approximately the same.

Refund procedure through the tax office

The procedure for refunding the tax deduction for expenses incurred in the past year can be started during the following year at any time. As a rule, the beginning of the calendar year is chosen for this.

You must submit a tax return in the form of 3-NDFL to the inspectorate at your place of residence. The following documents are required to be attached to the declaration:

• A certificate from the place of work in the form 2-NDFL on the income received and the payment of income tax.
• Copies of documents confirming the right to receive standard tax deductions (certificates, birth certificates, certificates).
• Copies of documents confirming the costs incurred (contract for the provision of services, sales contract, certificate of state registration of ownership, etc.).
• Copies of payment documents confirming the expenses incurred (receipts, bank statements).
• Additional documents in some cases (for example, when paying for expensive treatment, when buying property in joint ownership, etc.)

When visiting a tax inspector and submitting documents for a tax deduction, it is required to present the originals of all submitted copies of documents for their verification.

The procedure for returning to the place of work

Standard tax deductions can be processed directly with the employer during the year, without waiting for the end of the year.

To do this, the employer must apply for a standard tax deduction. Copies of supporting documents are attached to the application, including.

After submitting the declaration, and all related documents to the tax authority, he carries out a desk check, which includes a direct check of the declaration itself, as well as all the documents provided for their authenticity, by requesting information from the relevant authorities that issued these documents. Upon completion of the office audit, the IFTS makes a decision on the provision or non-provision of a tax deduction.

After filing a 3-NDFL declaration for tax deduction at the IFTS, most citizens ask the question: "When will I receive the payments due to me?" Many believe that in this matter everything depends only on the will of chance and their own luck. In fact, there are established deadlines during which tax officials must consider your 3-NDFL declaration, make a decision on the payment of money and, in case of a positive decision, transfer funds according to the details you specified earlier.

Tax deduction: terms of payment after application and features

In Russia, many draw up a tax deduction. The timing of the due payment of funds varies. However, by law, citizens must receive a deduction at a certain time. Otherwise, the tax office will pay late fees. What are the deadlines for issuing tax deductions? What can the population face? You can read the answers below!

Is a tax deduction issued when buying an apartment? The timing of the payment of the money owed is ambiguous. As a rule, you need to wait for a response from the tax authorities for a refund. The funds should come within a month. Or after a desk audit. Only after that you can expect 13% of spending.

Term for a refund of income tax when buying an apartment

• According to clause 7 of article 220 of the Tax Code of the Russian Federation, the IFTS will check your right to receive a tax deduction when buying an apartment within 3 months from the date of submission of documents, this is called a desk review.
• If no errors and disagreements are found, the Treasury will transfer money to your card or bank account within 30 days from the date of application.

• Check the correctness of the paperwork.
• Submit your 3-NDFL return in January or later.
• 3 months are given to the tax office to check and approve the amount of the property deduction.
• Without waiting for notifications by mail, go to the tax office and write an application for transferring the tax amount to your bank account, if you did not submit the application for a refund immediately upon filing a tax return.

Tax deduction: deadlines for the return of the deduction after the submission of the declaration

Receiving an official salary, any employee not only improves his financial situation, but also enriches the state treasury, because in addition to paying fees to the Pension Fund of the Russian Federation, FSS and FFOMS, the employer is obliged to deduct income tax from the employee's salary, which is 13%. However, in a number of situations, this money can be returned using a tax deduction. The terms of the refund and the principle of operation of this state instrument are spelled out in the Tax Code of the Russian Federation, but in practice this preferential mechanism behaves somewhat differently than it was originally intended.

Let's give an example. With a salary of 10,000 rubles, the employer must deduct 13% at the expense of the state, which will amount to 1,300 rubles, respectively, the employee will receive 8,700 rubles. If a tax deduction was approved, for example, in the amount of 6,000 rubles, then the accounting department will have to withhold personal income tax not from 10,000 rubles, but from 4,000 rubles (10,000 - 6,000). In this case, the amount of income tax is 520 rubles, and the employee will receive 9,480 rubles (10,000-520).

Procedure and terms of refund of tax deductions

Moreover, it is unclear whether or not full months are in question. After all, the recipient can submit an application in the last days of the month. Moreover, the employees of the Federal Tax Service allow tax refunds for another 30 days after the end of the audit. What is the term for refunding the tax deduction (for an apartment, for treatment or in other cases) is obtained in this case? Minimum 4 months or more.

There is some confusion in the legislation regarding the timing of tax refunds. Article 78 (paragraph 6) says that the amount is returned to the applicant within one month from the date of the application. However, Article 88 indicates that the return is carried out after the end of an in-house audit or after the date when such an audit should have been completed according to plan. And the verification period is at least three months.

How long to wait for a tax deduction

The legal regulation of the receipt of tax deductions is carried out by the Tax Code of the Russian Federation, which contains detailed explanations regarding the various methods and options for providing the above benefits. Experts advise that you familiarize yourself with Articles 217, 218 and 220 of the Tax Code of the Russian Federation.

• in order to avoid refusal to pay compensation, only accurate information should be indicated in the declaration and other documents;
• filling out the documentation should be done in block letters, which allows tax officials to better understand the content, and also helps to facilitate the document scanning procedure;
• it is necessary to exclude any blots in the fields.

Transfer tax deduction deadlines

The rules for calculating the monthly period are in article 6.1, paragraph 5 of the Tax Code. They are simple. The term ends on the same date on which the application was submitted, but next month. If there is no such date in the next month, then the term ends on the last day of this month. If the date falls on a weekend or holiday, then it is postponed to the next working day.

Firstly, along with all documents and a declaration, you must submit an application for a tax refund and do not forget to indicate in it the correct bank details for a refund (they are most often mistaken in). If the inspection employee refuses to accept the application (for which he has NO right), go to the nearest post office and send the application by mail with a receipt acknowledgment (this day will be considered the date of the transfer of the inspection application).

Tax deduction when buying an apartment in 2020

Let us consider in more detail the circle of persons who will be able to use the considered form of property deduction, the situations when the tax refund will be denied, the amount and rules for providing state support, the procedure for applying for exemption of part of the income from taxation.

1. The amount of the principal debt and interest on a mortgage loan, other types of agreements providing for the financing of a home purchase;
2. The amount of money spent on design, construction, repair and finishing work in newly acquired (including construction-in-progress) housing:

• For the preparation of project documents (including completion);
• For the purchase of building materials;
• To pay for construction, repair and decoration services;
• For connecting a private house to communications (gas, water, electricity, sewage) or arranging their autonomous options (drilling a well, etc.).

How long to wait for tax deduction after submission of documents

After submission of documents for tax deduction, tax officials check the documentation. The check is given three months, after 90 days it should be completed and at the end of this period, the tax authority must decide either to refund your tax, or to refuse it. Thus, for 3 months there is a check, then, based on its results, money is transferred to a bank account within a month. In total, 4 months from the application to the money, but in fact it can be either faster or slower.

In general, of course, the money on the account of the tax deduction field should be received 3 months after submitting an application to the tax office, the first month the tax office must check for the authenticity of all the documents you provided, and only then make deductions.

How to find out when the tax deduction for an apartment will be transferred

After submitting the declaration to the inspectorate, many people ask themselves the question: how to find out when the tax deduction for the apartment will be transferred? The timing of payments is determined by law and for their violation, a citizen can demand material compensation from the tax authority.

Let's give an example of a standard purchase of an apartment without equity participation by an owner who has an official salary of 40 thousand rubles. Ivanov A.P. bought an apartment for 3.5 million rubles. Since the law establishes the maximum amount for the return of property benefits of 2 million, with a salary of 40,000 per month, Ivanov A.P. can return the overpaid tax for 260,000 rubles. Every month Ivanov A.P. pays 5200 rubles in income tax. A citizen can return 62,400 rubles per year. This means that in subsequent periods Ivanov A.P. will return income tax until he chooses all 260,000 rubles.

The right to receive a tax deduction from the state can, according to the law, be exercised by those citizens, from whose official salary a 13% income tax is withheld every month.

When is the tax deduction paid?

The timing of the payment of the tax deduction can drag on for several months, which is associated with the heavy workload of the tax authorities. If a person receives his salary or part of his income in an envelope, then the deduction can only be obtained from the declared income. Citizens who have additional income, for example, from renting an apartment or buying and selling shares, can also count on it, but only if these incomes are taxed at 13 percent.

In this case, the period for refunding the tax deduction is calculated from the moment when the documents were submitted to the tax office. It can exceed the legal framework and significantly increase due to numerous checks and correspondence between the tax authority and the applicant. Thus, in fact, it will be possible to use this amount only after 6-8 or 12 months.

How is the tax deduction issued?

To exercise this right, you need to fill out a 3-NDFL declaration and, after submitting an application to the tax authority, collect a few more additional documents. These also include a certificate from the work of 2-NDFL. It contains data on the income received and on the tax paid. The tax office must then decide whether to refund the income tax to the applicant.

In this case, the amount of deduction may differ materially depending on the costs incurred. For example, when buying an apartment, you can return the tax paid to the state in the amount of up to 260,000 rubles, but subject to obtaining ownership of it after 2008. Registration of the apartment before this date will allow you to use the amount of 130,000 rubles. You can resolve all disputes with the tax inspectorate regarding the amount of the deduction in court. In case of mortgage lending for home purchase or refinancing of the initial loan after 2010, the amount of 13% of the interest that was paid to the bank is returned.

What determines the term for the payment of the tax deduction?

The tax refund period depends on the duration of this procedure by the officials. For example, after a desk audit by the tax authority, which is carried out within 3 months after filing the declaration, the applicant must receive a written message. It must contain a provision on the granting of a deduction or on its refusal. Therefore, after submitting the declaration and application, as well as the adoption of a positive decision by the tax inspectorate, one can expect to receive a refund of the amount of overpaid tax within 1 month.

In the event that the tax office does not transfer the property deduction on time, that is, after 4 months, you can file a complaint. It is sent in writing to the authority that does not give the due amount on time. It should be noted that, according to the law, for each day of delay, interest may be charged on the entire amount of the deduction, which is calculated at the refinancing rate of the Central Bank of Russia. To quickly get a property deduction , it is necessary to formalize all relations with the tax office in writing.