Deadline for receiving tax deduction after submission of documents. How long does the tax refund period take?
In Russia, many draw up a tax deduction. Terms of payment due money vary. However, by law, citizens must receive a deduction at a certain time. Otherwise 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!
Return concept
Tax deduction - this is a return of 13% of funds from certain expenses. Today in Russia you can get money back:
- for the purchase of property;
- for tuition fees;
- for treatment;
- for the children.
At the same time, only adult citizens who receive a stable income subject to 13% income tax are allowed to issue a deduction. If this rule is not followed, it will not be possible to claim a refund.
Registration
How to apply for a tax deduction? Payment terms allocated money play an important role. But first, you need to understand the procedure for submitting the corresponding request. Otherwise, you can not wait return of personal income tax.
In general, the registration of a tax-type deduction comes down to the following steps:
- Collect the documents necessary for a particular case. The exact list of required papers can be clarified with the Federal Tax Service. It will be different for a variety of transactions.
- Draw up an application for a deduction.
- Submit a written request with prepared documents to the Federal Tax Service at the place of registration.
- Get results from the tax office. If the request is satisfied, you can expect the receipt of funds to the account specified in the application.
This is how the tax deduction is processed. The timing of the payment of the due funds varies. What could be the situation?
Generally accepted rules
It all depends on the situation. What is the term for payment of the tax deduction in Russia?
Article 78 of the Tax Code sets a strict time frame in this regard. The legislation of the Russian Federation states that monetary funds in the form of deductions, as well as overpaid taxes / fines / fees are subject to return after a written request from the taxpayer.
But that is not all. What is the deadline for paying the tax deduction? Article 78 of the corresponding code of the Russian Federation states that 1 month is allocated for this operation. The countdown starts from the moment you submit an application in the established form.
Ambiguity
Accordingly, if the tax authorities have no claims to the taxpayer's documents, the funds must be transferred within a month. But the Tax Code does not indicate which month is considered - full or incomplete.
The second scenario is literally understood. Suppose a citizen declares that he wants to receive a deduction on March 28. Then, by April 1, he should return the money.
In practice, such situations are difficult to imagine. During the specified period, you will have to check the documents for tax deduction. The terms for the payment of financial compensation will not increase. The Tax Code of the Russian Federation also indicates that all ambiguities and inaccuracies in the laws are interpreted in favor of the taxpayer.
Complete months
But that's not all. We'll have to study the tax legislation of the Russian Federation in more detail. What do they say about full and incomplete months when refunding overpayments and deductions?
Suppose that a tax deduction is issued when buying an apartment. Payment terms in this case will be equal to one month. The citizen submits the declaration, documents and application in March. Then full month expires in April. And by May 1, the tax authorities are required to transfer funds to the taxpayer's account. In case of delay, a penalty payment is due to the relevant state authority for each day.
Without a statement
The deadline for paying the tax deduction after submitting an application with documents and a declaration is already clear. It is 1 month. And nothing more. But this does not mean at all that the required money will be quickly transferred to the citizen according to the specified requisites. Russian legislation in this area has many features.
For example, you should pay attention to the fact that the FTS will begin the countdown of the due month only from the moment it receives a written application from the taxpayer. While this paper is not there, you do not need to wait for the allotted time for a refund. The tax authorities can delay this moment indefinitely.
We can say this: no statement - no money. The timing of the payment of the tax deduction after filing the declaration without an application has not been set. They just don't have a place.
Practice
In reality, the situation is different. The deadline for payment of the tax deduction after the filing of the application is 1 month according to the law. But in reality, the tax authorities usually extend this period. How exactly?
By organizing document checks. It is called cameral. The state body is given only 3 months to conduct it. And nothing more.
Accordingly, after the end of such a period, the taxpayer must either be denied a refund or transfer it to the specified details. The exceptions are cases when office check was carried out without a written application for deduction. In this case, you will not be able to claim a refund.
How long will the tax deduction be paid after submitting an application for this operation along with documents and a declaration? When organizing a desk audit, funds are required to be reimbursed no later than the end of the audit or until the moment when this operation should have been completed.
It follows that the timing of the tax deduction is increased by 2 months. In case of a desk audit, the funds are reimbursed within 3 months.
From place and time
However, all the information listed earlier is not exhaustive. In fact, there are other situations. Some tax departments believe that they can transfer funds in the form of a refund or deduction for more than 3 months. How much exactly?
Need a Property Tax Deduction? Terms of payment of money can range from 1 month to 4 months. How did the second digit come about?
The fact of the matter is that some FTS believe that during in-house inspections they should only verify the authenticity of the documents and make an appropriate decision. And after the taxpayer has been informed of a positive response to the request, count off 1 month for the money transfer.
It should be noted that many tax authorities refuse to accept documents for deduction together with the application. This is necessary in order to avoid unnecessary disputes over the timing of the refund. Initially, taxpayers are advised to submit declarations and documents for verification, then receive a response from the Federal Tax Service and only then write an application for deduction. In general, this procedure violates the established legislation of the Russian Federation.
Results and conclusions
Is a tax deduction issued when buying an apartment? The timing of the payment of the money owed is ambiguous. As a rule, it is necessary 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.
Based on the foregoing, taxpayers come to the conclusion that the tax deduction is refunded within 4 months. Three of them are verification of documents, one is the time for banking transactions.
In fact, according to the law, the specified percentage must be reimbursed to the taxpayer after the end of the current month upon submission of a corresponding written request, provided that there are no claims to the proposed documents. But in practice, citizens usually just wait. They do not need extra judicial pleadings.
So what should you focus on? The term for the payment of the tax deduction reaches 4 months. And nothing more. But in some cases, money can be reimbursed faster. This is done at the discretion of the tax authorities. Therefore, the topic under study has many controversial issues.
With all this, if a taxpayer complains about the actions of the tax authorities, most likely, the court will side with him. It is recommended to check more precise information on the timing of the return of deductions in each FTS separately. Data workers only government agencies will be able to 100% answer the question posed.
According to the Constitution, every able-bodied citizen of Russia is obliged to pay taxes. However, there is a way to reduce these costs. The action can be performed using tax deductions.
General information
Today, there are several types of benefits. Deductions can be:
- standard - are provided to categories of citizens strictly defined by law (low-income strata of the population, combatants, etc.);
- social - part of the funds spent on treatment, training, etc. is being returned;
- professional are issued in most cases by people of creative professions;
- for securities - provided in case of losses of the taxpayer related to securities;
- property - you can use it when buying a living space.
To determine the return period, you will need to familiarize yourself with Art. 78 of the Tax Code of the Russian Federation. You should also know that:
- such a benefit can be used only once in a lifetime, but after 2014 this right applies to several real estate objects;
- tax return receipt property deduction filled in the year following the transaction;
- the possibility of obtaining compensation is not affected by the place of purchase of real estate;
- the maximum amount from which the deduction is made is 2 million rubles (accordingly, the taxpayer cannot claim the payment of funds in excess of 260 thousand rubles);
- the spouses have the opportunity to receive compensation in double the amount, provided they comply with all the rules established by law;
- when purchasing housing for an amount below 2 million rubles, a person retains the right to use the remaining deduction interest when purchasing another property, provided that the right to receive benefits was not used until 2014.
Who is eligible for a refund?
In order for a citizen to be provided with the described benefit, he must:
- be a citizen of Russia;
- have grounds for receiving a tax deduction;
- have official income and pay personal income tax.
If a person did not have official earnings at the time of purchasing real estate, the citizen has the right to apply for a refund after some time.
Return income tax not allowed for the following categories of citizens:
- persons who are not residents of the Russian Federation, that is, they spend less than six months a year in the country;
- undergoing urgent and contract military service in the army and navy;
- pensioners, if their three-year tax period has expired;
- children who have not reached the age of majority, but their parents can do it for them.
How to register?
For 2018, processing the return of overpaid funds is a fairly simple operation that anyone can handle. A citizen may face some difficulties only when filling out a 3-NDFL declaration.
When drawing up a document, you should pay special attention to the following requirements:
- 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 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.
When the declaration is completed, the citizen should proceed to fill out the application. Because there is no single sample established by law, the application can be filled in in any form.
However, it will be necessary to mention the following information:
- place of residence, name and TIN of the applicant;
- name of produced tax transactionfor which the citizen intends to receive compensation;
- the amount of money a person claims;
- bank account details where, if the tax authority makes a positive decision, the due amount will be transferred;
- date of preparation of the document and personal signature of the taxpayer, without which the application can be considered invalid.
A sample application for a tax deduction for the purchase of an apartment is here.
a sample application for tax deduction for treatment here.
Legislation
Legal regulation of the receipt of tax deductions is carried out by the Tax Code of the Russian Federation, which contains detailed explanations regarding different ways and options for providing the above benefit. Experts advise to get acquainted with Articles 217, 218 and 220 of the Tax Code of the Russian Federation.
In January 2014, the legislation regarding the receipt tax refunds, has undergone great changes. The amendments affected many aspects regarding the process of providing funds, as well as the very concept of deduction.
How long to wait for a tax deduction?
The main amount of time that a citizen is forced to wait for the decision of the tax authority regarding the registration of benefits is spent on:
- verification and consideration of documents by the tax service;
- the decision of the special commission to grant a refund or refuse to issue funds.
In case of a positive decision, a certain amount of time will be spent on transferring funds to the taxpayer's personal account. Some time may be spent on sending documents, if necessary.
For buying an apartment
Understanding how long to wait for the tax deduction to be returned for the purchase of an apartment, a person should know that tax authorities it takes about 2 to 4 months to process the application. The exact time depends on the individual nuances of the current situation.
With a mortgage
If a citizen is interested in how long to wait for a tax deduction when using funds mortgage lending, he should know that in this case it is possible to claim money from the interest overpaid on the loan. The term for granting benefits will be standard.
After submitting documents
After 3 months from the day when the citizen submitted the documents, a desk audit should take place at the tax service, after which the person will be officially notified of the decision made on his issue.
If the tax service delays the inspection and decision-making for a longer period, the citizen has the right to file a complaint with the appropriate authorities.
After a desk audit
Within a month after the verification, funds must be transferred to the account, the details of which were indicated by the citizen in the application, in case of a positive answer. Anything else is considered a violation.
Reasons for the increase in terms
The deadlines for obtaining a tax deduction can be increased by the Federal Tax Service if a citizen has submitted incorrect documents or made a mistake in filling out an application.
How to get a refund
The main method by which the return of overpaid funds is carried out is payment through the employer.
It is also possible to transfer a certain amount to the personal account of the taxpayer. The choice of the method depends on the personal desire of the applicant.
In the video about the tax deduction
From the date of submission of documents for tax deduction, it takes a month to check the correctness of the data provided and up to three more to transfer money to your current account. This does not mean that you must wait 4 months, but the maximum period is as follows.
In the event that you receive the deduction through the employer, it takes a month for the tax office to check the documentation and provide you with a deduction certificate, and after submitting the documents to the accounting department or management, the deduction for the last year is already paid from the next salary.
According to the law, the tax authority is given 3 months to check the documents submitted by the applicant (reliability, completeness of information, compliance with the requirements of the law, making a final decision on the possibility or impossibility of providing payments). This is the so-called cameral examination.
Then you should be sent a letter from which you will learn about the verdict. You can also find out the results by going to the website of the tax office you contacted (section individuals - Refund of personal income tax).
Then you will need to provide the tax authority with the details of the account, to which you will subsequently transfer the money. Of course, they will not be transferred immediately after the check, you will have to wait another 3-4 weeks.
I have repeatedly submitted documents to the tax office to receive various deductions (training, purchase of housing), and I can say that if all the documents are submitted and at the same time they are executed completely correctly, they must transfer them no later than three months later. But if in the course of checking the papers some inaccuracies are found and you have to correct them, of course, you will have to wait longer for money.
When I applied for a tax deduction, I was told that the money should come to the account within three months. Everything happened like this, the money came a little earlier, since they needed to close the year. At the beginning of November, I applied, and at the end of December the money came.
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 verify all the documents you provided for authenticity, and only then make deductions.
Within 30 days, the tax office examines and checks the documents submitted for tax deduction upon purchase real estate... And within 3 months you will receive a transfer to your bank account of the due amount.
The deduction can also be obtained through the employer by not withholding income tax from the salary due. The deduction is no longer withheld as soon as the employer receives a certificate from the tax office and is not withheld until the entire amount due has been collected.
After submitting documents for tax deduction, tax officials conduct a document check. 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. So 3 month is coming check, then, based on its results, they transfer money 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.
Within four months, from the date of submission of documents for tax deduction, you must transfer money to your account. They are checked within 3 months and funds are transferred within 1 month.
Sometimes (but rarely) it is much faster, but the tax office must meet this four-month deadline.
If you recently bought an apartment and filed for tax deduction compensation, please be patient. you will have to wait from 3 to 4 months. The amount paid will depend on the amount of income tax you paid. if your salary is small, then the amount of the deduction will also be modest and will be paid for several years until the full amount of compensation is paid.
When we talk about the speed of work of our tax service, it is impossible to say with certainty at what time this or that service will work. They may work quickly, or may take longer. If we are talking about a tax deduction, then we can only say the maximum waiting period is 3 months.
After filing a 3-NDFL declaration for tax deduction to 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.
The timing of the payment of the tax deduction after the delivery of 3 personal income tax.
After submitting the declaration and all related documents to the tax authority, it 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.
The decision to grant a tax deduction must be made within 3 months from the date of submission of the declaration, in accordance with Article 88 of the Tax Code of the Russian Federation.
It will not be superfluous to note that if you have a personal taxpayer account, you can follow the progress of checking your declaration in the section "Taxpayer documents\u003e electronic document flow". After the Tax Service has made a positive decision on the payment of the deductions due to you, you must transfer the funds to the current account specified in the application.
In accordance with Art. 78 of the Tax Code of the Russian Federation, the transfer of funds may take one month.
In total, in the most unfortunate combination of circumstances, the tax deduction will have to wait no more than 4 months. If the payment period has been delayed for a longer time, you can contact your tax office to find out the reasons.
What is the most profitable way to issue a tax deduction when buying an apartment so that the timing of the payment of funds will maximize our life situation?
The period for the return of personal income tax when applying a property deduction can be different and often depends not on the tax inspectorate and the statutory period for an in-house audit, namely on the owner of the purchased real estate.
Let's figure out how to get the "approval" of state bodies as soon as possible in the issue of returning part of the costs, as well as when it will be possible to "touch" the money that is so necessary, especially in a crisis.
The property deduction assumes the return to the home buyer of the income tax paid earlier by him. Personal income tax, as a rule, is withheld from the employee from his salary. And this is done automatically by the accounting department of the enterprise. For more information about all the subtleties of property deduction and tricks when drawing up a declaration, see.
When buying an apartment, a person can return part of his hard-earned money transferred to the country's budget. And recently he can do it in two ways:
- in the organization where the person works;
- through an appeal to the tax office.
Hence, different terms appear, each of which has its own nuances and, of course, pros and cons.
You can watch the video or continue reading:
Better little by little and at once
A citizen can receive a tax deduction when buying an apartment from his own. This option probably has two advantages:
- you can start using your right immediately after buying a home (without waiting for the end of the calendar year);
- you do not need to fill out a 3-NDFL declaration.
In any case, a visit to the tax office cannot be avoided. And this will have to be done twice a year. A happy property owner will still have to collect a full package of documents for the apartment and go with him to the inspector.
If the tax office confirms the right to a property deduction, then in a month the employee must come again to receive a "notification", and then bring it to the accounting department of the enterprise, where his salary is calculated.
The presence of the specified paper from the government agency in the hands of the payroll calculator will provide an opportunity already from next month do not hold with personal income tax employee... This will continue until the end of the year, or until the moment when total amount tax that is not withheld from the employee will reach the set limit.
If the amount has not reached the established maximum by the end of the year, then it is transferred to the next year. New Year - a new notification from the tax office is needed.
Example . An employee of the firm named Ivan Andreevich Pospeshny made an extraordinary decision. Since the management is in no hurry to raise him wages for his irreplaceable contribution to the work of the firm, Hasty decides to increase it himself. Last year he bought a house for himself and knows that he has the right to recover 260,000 in tax.
In January, Hasty goes to the tax office, submits all the necessary "evidence" of his right in the form of documents. A month later, in February, the tax office issues him a notification in which it confirms the possibility of obtaining a deduction, after which the specified document appears in the accounting department simultaneously with an application for a deduction.
Ivan Andreevich's salary has not changed for several years and is 25,500 rubles. per month. The monthly tax on this income is RUB 3,315. \u003d 25,500 * 13%. As a result, Haste gets 22,185 rubles into his hands.
Since the notice was in the hands of the accountant in February, then in February and subsequent months Pospeshny will receive wages without tax deduction, that is, 25,500 rubles. instead of 22,185 rubles.
So, immediately after the notification is submitted to the employer, the employee may feel an increase in salary. This increase will result from the fact that no tax will be withheld from his income.
We draw a conclusion... Under these circumstances, you won't have to wait until the end of the year for which you can return the money. The term for payment or the beginning of receiving money is quite short, but at the same time, it is extended in time until the entire due amount is received.
Or wait and get Money
Yes, yes, "Money" - with a capital letter. If our Hasty I.A. every month he receives 3315 rubles more, then in this case it is possible to receive the annual tax in a single payment.
But first things first.
The second method assumes that the tax deduction when buying an apartment can be obtained through the tax office.
The obvious advantages of this method:
- one-time payment of the entire amount of income tax for the previous year;
- receive a deduction for the entire year in which the apartment was purchased (if this happened in December 2019, then it is possible to return personal income tax immediately for the whole of 2019, and not only for December);
- there is no need to inform the accounting department that he has become a happy owner of real estate.
This option for the return of previously given tax to the state is associated with the filing of a 3-NDFL declaration with the tax office. The data reflected in it is supported by an application from the same proof documents, the list of which does not change from the choice of the method for obtaining the deduction.
In the case of receiving a refund through the tax, the submitted declaration requires a little more time for inspection by the inspector: according to the law, no longer than three months.
Sometimes one can hope for the completion of a desk audit earlier than this period, but, as a rule, the workload of tax officials makes the probability of such an outcome of events low.
At the same time, a positive result at the end of the verification of the declaration does not imply an immediate refund.
As soon as three months of the audit pass, you need to visit the tax office again and apply for the transfer of the amount declared in the declaration. The application contains account details and the amount of deduction. And waiting again. This time you will have to wait no more than a month. During this period, and sometimes a little earlier, the person receives the coveted sum of money.
To receive the due money, a person must have an account. It could be an account savings book, an ordinary bank account, or a plastic card account.
Example . A colleague of the previous hero with the surname Reasonable, in contrast to Hasty, decided that he wanted to take the deduction from the budget immediately and in a large amount, and not as a salary increase. By the way, he has the same: 25,500 rubles.
Reasonable collected the necessary confirmation documents, filled out the declaration form and handed it over in March for the previous year. Having counted 3 months from the date of acceptance of the documents by the inspector, in June he brought in tax statement with the data of the current account and the amount of tax to be returned from the declaration.
Already in July, a pleasant event took place in the life of Reasonable, and the money that he declared in the declaration was transferred to his current account. Let's calculate how much our hero became the owner of.
As we have already calculated above, the tax on this amount per month is 3,315 rubles. Thus, the annual amount indicated in the declaration will be equal to 39,780 rubles. \u003d 3 315 rubles. * 12 months. This is exactly how much the Prudent owner will receive.
The number of visits to the IFTS can be reduced, and all reports can be sent online via the Internet using. In this case, you will need to visit the tax office 1 time to get the data for. After that, it will be possible to submit a 3-NDFL declaration and send an application for a refund without leaving home.
So, all that remains is to choose: or receive monthly in addition to salary 3,315 rubles. throughout the year, or take the entire amount of 39,780 rubles. immediately after the end of the year and all the necessary procedures and terms related to the return through the fiscal authority.
Well, what options are preferable and more profitable, you need to understand each case individually.
If you need help in drawing up a declaration or preparing a package of documents for submitting them to the tax office, sending reports through the LC. Or perhaps you want your specific situation to be considered with a professional independent view. Then ask for help and individual advice on our website:
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Citizens of the Russian Federation have the right to return the funds that they spent on paying taxes, treatment, training or construction of residential real estate. To partially reimburse expenses, you need to fill out the appropriate sections in the 3-NDFL form. Information on what are the deadlines for refunding the tax deduction after submitting the declaration is presented in this article.
The term for consideration of the 3-NDFL declaration
A tax deduction is an amount that subtracts the amount of profit from which the fee is calculated. Reimbursement of part of the money spent on the payment of fees, contributions or for personal needs can be returned only by those citizens who receive profits subject to a 13% tax rate on personal income.
After filling out the papers for the refund, the citizen must write an application asking for a deduction of a particular amount. Then the package is sent to the tax authorities for consideration.
- The period for the return of personal income tax under the 3 personal income tax declaration is up to 4 months in accordance with para. 3 p. 1 art. 231 of the Tax Code of the Russian Federation, Federal Law No. 117 dated 05.08.2000 (revised on 25.12.2018). In practice, amounts are returned earlier if the forms are filled in correctly.
- According to Art. 176 of the Tax Code of the Russian Federation, the period for consideration of 3 personal income tax for a tax refund depends on the duration of the in-house audit, which lasts up to a maximum of three months for citizens of the Russian Federation and up to six months for foreign taxpayers (clause 2 of article 88 of the Tax Code of the Russian Federation). The check consists in confirming the correctness of financial calculations, as well as the reliability of the information that the payer indicated in the form.
- In practice, the monitoring of securities ends in a month, if there were no errors in the documentation. But if the tax authorities are embarrassed by something, then the inspection has the right to extend, which means that the consideration will be delayed and the funds will either arrive later, or the FTS will refuse to deduct.
Documents required for a tax refund
To return part of the funds, in addition to the personal income tax form, you need to provide a package of documents:
- filled 3-NDFL;
- tax deduction application;
- the passport;
- documentation corresponding to the type of deduction;
- certificate 2-NDFL.
The application is filled in free form, but for two types social deduction proposed forms unified by the Letter of the Federal Tax Service of Russia No. BS-4-11 / 500 dated 1.01.2017.
Also, the FTS allows you to provide copies of these papers. Each type of refund requires a specific list of documents. For example, checks, contracts, etc. The period for refunding the tax deduction after filing the declaration is the same for any type of refund
Terms of money transfer to the current account
- According to paragraph 8 of Art. 78 of the Tax Code of the Russian Federation FZ No. 146 of July 31, 1998 (as revised on December 27, 2018), an immediate verdict on the reimbursement of part of the funds is issued within 10 days after a desk review and the signing of the relevant papers. A positive decision is provided on a unified form KND 1165166.
- And the term for the payment of the tax deduction after the filing of the declaration, in accordance with paragraph 6 of Art. 78 of the Tax Code of the Russian Federation, is one month. But only after a desk audit with a positive verdict.
- The employees of the Federal Tax Service are obliged to notify the citizen of a positive or negative decision within five days from the date of the verdict (clause 9 of article 78 of the Tax Code of the Russian Federation).
If a citizen has fines or arrears on other fees, then this amount is either offset, or the individual must first pay off the debts. And for a refund, you will have to write an application again and fill out a 3-NDFL correction form.
If a natural person all the conditions were met, the tax office did not receive a notification about the decision or about errors, and the term for the receipt of funds has ended, that is, more than 4 months have passed, then you need to act on legislative level... Three options for actions in case of violation of the terms of payment:
- Call the local FTS, where the package of documentation was sent. You need to call the debt settlement department. The employee needs to be informed that the payment is overdue.
- Write a statement to the IFTS. If after the call the funds have not arrived within seven days, you should write an application of the following type.
If the inspection staff did not notify the decision, then this must be indicated in the application. An individual has the right to send a request through personal Area on the FTS website, send by mail to the Russian Federation or independently. Practice shows that a personal visit works better. Important: when contacting in person, it is imperative to put a note from the office on the application.
- Write a complaint to the inspection. The complaint is written in free form and submitted: through the website, by mail of the Russian Federation or in person.
For violation of the terms of transfer of the amount, the Federal Tax Service is responsible. So, according to paragraph 10 of Art. 176 of the Tax Code of the Russian Federation, in case of a delay in the payment of reimbursed money, interest is charged at the refinancing rate from the Central Bank. After the manipulations, the IFTS calculates the fine and sends the corresponding order to the Federal Treasury.
Then the funds will be received and the tax authorities will transfer the money requested for return, summed up with the calculated penalties.
The fine for the IFTS is calculated according to the formula regulated by clause 10 of Art. 78 of the Tax Code of the Russian Federation, that is, based on the refinancing rates on the day of payment.
- Пв - the amount of interest that the tax authorities will transfer due to a delay in payment;
- Рв - the amount demanded for compensation;
- Ð st - refinancing rate at the time of payment according to the documentation;
- Гк - the number of days in a calendar year;
- Дп - overpayment term in calendar days.
FTS employees will independently calculate the penalty payment, but for reinsurance, you can calculate the size of the house.
Delay in payment of tax deductions is an unpleasant and disadvantageous situation for tax authorities. Therefore, this rarely happens. If, after all the manipulations, only the amount requested for return was received on the account, then it is necessary to remind about the interest, since it is unprofitable for the employees of the inspection to charge additional money to citizens.
According to the Constitution, every able-bodied citizen of Russia is obliged to pay taxes. However, there is a way to reduce these costs. The action can be performed using tax deductions.
General information
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Today, there are several types of benefits. Deductions can be:
- standard - are provided to categories of citizens strictly defined by law (low-income strata of the population, combatants, etc.);
- - there is a return of part of the funds spent on treatment, training, etc .;
- professional are issued in most cases by people of creative professions;
- for securities - provided in case of losses of a taxpayer related to securities;
- - can be used when buying a living space.
To determine the return period, you will need to familiarize yourself with. You should also know that:
- such a benefit can only be used, but after 2014 this right applies to several real estate objects;
- a tax declaration for receiving a property deduction is filled out in the year following the transaction;
- the possibility of obtaining compensation is not affected by the place of purchase of real estate;
- the deduction from which the deduction is made is 2 million rubles (accordingly, the taxpayer cannot claim the payment of funds exceeding 260 thousand rubles);
- the spouses have the opportunity to receive compensation in double the amount, provided they comply with all the rules established by law;
- when purchasing housing for an amount below 2 million rubles, a person retains the right to use the remaining deduction interest when purchasing another property, provided that the right to receive benefits was not used until 2014.
Who is eligible for a refund?
In order for a citizen to be provided with the described benefit, he must:
- be a citizen of Russia;
- have grounds for receiving a tax deduction;
- have official income and pay personal income tax.
If a person did not have official earnings at the time of purchasing real estate, the citizen has the right to apply for a refund after some time.
The following categories of citizens are not entitled to a refund of income tax:
- persons who are not residents of the Russian Federation, that is, they spend less than six months a year in the country;
- undergoing compulsory and contract military service in the army and navy;
- if their three-year tax period has expired;
- children who have not reached the age of majority, but their parents can do it for them.
How to register?
In January 2014, the legislation regarding the receipt of tax refunds has undergone major changes. The amendments affected many aspects regarding the process of providing funds, as well as the very concept of deduction.
How long to wait for a tax deduction?
The main amount of time that a citizen is forced to wait for the decision of the tax authority regarding the registration of benefits is spent on:
- verification and consideration of documents by the tax service;
- the decision of the special commission to grant a refund or refuse to issue funds.
In case of a positive decision, a certain amount of time will be spent on transferring funds to the taxpayer's personal account. Some time may be spent on sending documents, if necessary.
For buying an apartment
When figuring out how long to wait for a refund, a person should know that it takes about 2 to 4 months for the tax authorities to review an application. The exact time depends on the individual nuances of the current situation.
With a mortgage
If a citizen is interested in how long to wait for a tax deduction when using mortgage lending funds, he should know that in this case it is possible to claim money from the interest overpaid on the loan. The term for granting benefits will be standard.
After submitting documents
After 3 months from the day when the citizen submitted the documents, a desk audit should take place at the tax service, after which the person will be officially notified of the decision made on his issue.
If the tax service delays the inspection and decision-making for a longer period, the citizen has the right to file a complaint with the appropriate authorities.
After a desk audit
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