Deadline for payment of income tax refund. How long is the tax deduction for an apartment transferred?
In Russia, many draw up a tax deduction. The timing of the payment of the due funds varies. However, by law, citizens must receive the deduction at a certain time. Otherwise, the tax office will pay late fees. What are the deadlines for issuing tax deductions? What might the population face? You can read the answers below!
Return concept
A tax deduction is a return of 13% of the money from certain expenses. Today in Russia you can return the money:
- 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 a 13% income tax are allowed to issue a deduction. If this rule is not followed, you will not be eligible for a refund.
Registration
How to file a tax deduction? The timing of the payment of the due money plays an important role. But first you need to understand the procedure for submitting the corresponding request. Otherwise, you can not wait for the return of personal income tax.
In general, the registration of a tax deduction type is reduced to the following actions:
- Collect the documents necessary for a particular case. The exact list of required papers can be clarified in the Federal Tax Service. It will be different for different transactions.
- Submit 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 indicated in the application.
This is how the tax deduction works. The timing of the payment of the due funds varies. What could be the situations?
generally accepted rules
Everything depends on the situation. What is the deadline for paying a tax deduction in Russia?
Article 78 of the Tax Code establishes a strict time frame in this regard. The legislation of the Russian Federation states that 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's not all. What are the deadlines for paying a tax deduction? Article 78 of the relevant code of the Russian Federation indicates that 1 month is allotted for this operation. The countdown starts from the moment you submit your application.
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.
In the literal sense, the second scenario is understood. Suppose that a citizen declared a desire to receive a deduction on March 28. Then by April 1, he should return the money.
In practice, such situations are difficult to imagine. For the specified period, you will have to check the documents for a tax deduction. The timing of 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.
Full months
But that's not all. You will have to study the tax legislation of the Russian Federation in more detail. What do they say about full and incomplete months when returning overpayments and deductions?
Suppose that a tax deduction is issued when buying an apartment. The terms of payment in this case will be equal to one month. A citizen submits a declaration, documents and an application in March. Then the full month will end in April. And by May 1, the tax authorities are required to transfer funds to the account of the taxpayer. In case of delay, the payment of a fine by the relevant state body for each day is due.
Without a statement
The deadline for paying a tax deduction after submitting an application with documents and a declaration is already clear. It is 1 month. And no more. But this does not mean at all that the money due will be quickly transferred to the citizen using the specified details. Russian legislation in this area has many peculiarities.
For example, it is worth paying attention to the fact that the Federal Tax Service will begin the countdown of the prescribed 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.
You can say this: no application - no money. There are no deadlines for paying a tax deduction after filing a declaration without an application. They just don't have a place.
Practice
In reality, the situation is different. The term for payment of a tax deduction after filing an application by law is 1 month. But in fact, the tax authorities usually extend this period. How exactly?
By organizing the verification of documents. It's called cameral. Only 3 months are allotted for its implementation by the state body. And no more.
Accordingly, after the end of such a period, the taxpayer must either refuse to return the money, or transfer them to the specified details. The exception is cases where a desk audit was carried out without a written application for a deduction. In this case, you will not be eligible for a refund.
What will be the time period for paying the tax deduction after submitting an application for this operation along with documents and a declaration? When organizing a desk audit, the funds must 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 terms for paying the tax deduction are 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 above 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 credit? Terms of payment of money can be from 1 month to 4 months. How did you get the second number?
The thing is that some Federal Tax Service believe that during desk audits they should only verify the authenticity of documents and make an appropriate decision. And after the taxpayer was informed of a positive response to the request, count 1 month for the transfer of money.
It should be noted that many tax authorities refuse to accept documents for deduction along with the application. This is necessary in order to avoid unnecessary disputes over the timing of the return of funds. 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 a deduction. In general, this procedure violates the established legislation of the Russian Federation.
Results and conclusions
Is there a tax deduction when buying an apartment? The timing of the payment of the money due is ambiguous. As a rule, it is necessary to wait for a response from the tax authorities on the reimbursement of funds. Funds should arrive within a month. Or after a background check. Only after that you can expect 13% of spending.
Based on the foregoing, taxpayers come to the conclusion that the tax deduction is returned within 4 months. Three of them are document verification, one is time for banking operations.
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 complaints about the proposed documents. But in practice, citizens usually just wait. They don't need any more litigation.
So what to focus on? The terms of payment of the tax deduction reach 4 months. And no more. But in some cases, the 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 the taxpayer complains about the actions of the tax, most likely, the court will take his side. More accurate information on the timing of the return of deductions is recommended to be specified in each Federal Tax Service separately. Only employees of these state bodies will be able to 100% answer the question.
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. The deductions can be:
- standard - provided to categories of citizens strictly defined by law (low-income segments of the population, participants in hostilities, etc.);
- social - there is a return of part of the funds spent on treatment, training, etc .;
- professional issued in most cases by people of creative professions;
- for securities - provided in case of taxpayer's losses associated with securities;
- property - can be used when buying housing.
To determine the return period, you will need to read 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 properties;
- a tax return for receiving a property deduction is completed in the year following the operation;
- the possibility of receiving 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 more than 260 thousand rubles);
- spouses have the opportunity to receive double compensation, provided that 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 percentage of the deduction when buying another property, provided that the right to receive benefits was not used before 2014.
Who is eligible for a refund?
In order for a citizen to be granted the described benefit, he must:
- be a citizen of Russia;
- have grounds for obtaining a tax deduction;
- have official income and pay personal income tax.
If a person at the time of the acquisition of real estate had no official income, a citizen has the right to apply for a refund after some time has passed.
Income tax refund is not allowed for the following categories of citizens:
- persons who are not residents of the Russian Federation, that is, spend less than six months a year in the country;
- passing urgent and contract military service in the army and navy;
- pensioners, if their three-year tax period has expired;
- children under the age of majority, but parents can do it for them.
How to apply?
For 2018, processing the return of overpaid funds is a fairly simple operation that anyone can handle. A citizen may encounter some difficulties only when filling out a 3-personal income tax declaration.
When preparing a document, you should especially pay 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 done in block letters, which allows tax officials to better understand the content, and also helps to facilitate the procedure for scanning the document;
- it is necessary to exclude any blots in the margins.
When the declaration is completed, the citizen should proceed to the application. Because there is no single sample established by law, the application can be filled out in any form.
However, it will be necessary to mention the following information:
- place of residence, full name and TIN of the applicant;
- the name of the tax transaction performed, for which the citizen intends to receive compensation;
- the amount of money claimed by the person;
- bank account details where, if the tax authority makes a positive decision, the due amount will be transferred;
- the date of preparation of the document and the personal signature of the taxpayer, without which the application can be considered invalid.
Sample application for a tax deduction for the purchase of an apartment here,
Click here for a sample tax deduction application form.
Legislation
The legal regulation of obtaining 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 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 of tax refunds has undergone major changes. The adjustments affected many aspects related to 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 review of documents by the tax service;
- the decision of the special commission on the provision of a refund or refusal 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 sending documents, if necessary.
For buying an apartment
When figuring out how long to wait for the return of the tax deduction for the purchase of an apartment, a person should know that it takes about 2 to 4 months for the tax authorities to consider 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 mortgage lending, he should know that in this case he can claim money from interest overpaid on the loan. The term for granting benefits will be standard.
After submission of documents
After 3 months from the day when the documents were submitted by the citizen, a desk audit should take place in the tax service, after which the person will be officially notified of the decision made on his issue.
If the tax service delays the verification and decision-making for a longer period, the citizen has the right to file a complaint with the appropriate authorities.
After camera check
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 extension
The deadlines for obtaining a tax deduction may be increased by the Federal Tax Service if a citizen has submitted incorrect documents or made a mistake in filling out an application.
Refund Methods
The main method by which the return of overpaid funds is carried out is through the employer.
It is also possible to transfer a certain amount to the personal account of the taxpayer. The choice of method depends on the personal desire of the applicant.
Video about tax deduction
From the date of submission of documents for a tax deduction, a month is spent on verifying 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 the tax office a month to check the documentation and provide you with a certificate for the deduction, 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 has 3 months to verify 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 making payments). This is the so-called cameral check.
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 applied to (section individuals - Refund of personal income tax).
Then you will need to provide the tax authority with the details of the account to which the money will subsequently be transferred to you. Of course, they will not transfer immediately after the check, you will have to wait another 3-4 weeks.
I have repeatedly submitted documents to the tax office for various deductions (education, purchase of housing), and I can say that if all the documents are submitted and at the same time drawn up absolutely correctly, they should be transferred no later than three months later. But if during the verification of 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 my account within three months. Everything about this happened, the money came a little earlier, since they needed to close the year. At the beginning of November I submitted the documents, at the end of December the money came.
In general, of course, the money should be credited to the tax deduction field account 3 months after the application was submitted to the tax service, the first month the tax service must check all the documents you provided for authenticity, and only then make deductions.
Within 30 days, the tax office considers and checks documents submitted for a tax deduction when buying real estate. And within 3 months you will be transferred to the bank account of the due amount.
The deduction can also be obtained through the employer by not withholding income tax from the due salary. 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 selected.
After filing documents for a tax deduction, tax officials check the documentation. Three months are allotted for the check, after 90 days it must be completed and at the end of this period the tax must decide either to return the tax to you or to refuse it. Thus, a check is underway for 3 months, then, based on its results, money is transferred to the account within a month. Total 4 months from the application to the money, but in fact it happens both faster and slower.
Within four months from the date of submission of documents for a tax deduction, the money must be transferred to your account. They are checked for 3 months and funds are transferred within 1 month.
Sometimes (but rarely) it is much faster, but the tax office is obliged to meet this four-month period.
If you recently bought an apartment and filed for a tax deduction to compensate you, then be patient. You will have to wait from 3 to 4 months. The amount of the payment will depend on the amount of income tax you paid. if your salary is low, 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 exactly when this or that service will work. They may work quickly, or they 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 a tax deduction with the IFTS, most citizens ask themselves 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 set deadlines during which the tax inspectorate must consider your 3-NDFL declaration, make a decision on the payment of money and, in case of a positive decision, transfer the funds to the details you specified earlier.
Terms of 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 audit, 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 desk 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 filing the declaration, in accordance with Article 88 of the Tax Code of the Russian Federation.
It would not be superfluous to note that if you have a personal taxpayer account, you can follow the progress of the verification of your declaration in the “Taxpayer Documents > Electronic Document Management” section. After the Tax Service makes a positive decision on the payment of the deductions due to you, you must transfer the funds to the current account indicated in the application.
In accordance with Art. 78 of the Tax Code of the Russian Federation, the transfer of funds may be delayed for one month.
In total, under the most unfortunate set of circumstances, you will have to wait no more than 4 months for a tax deduction. If the payment deadline has been delayed for a longer time, you can contact your tax office to find out the reasons.
Buying your own home is a very pleasant event for every citizen, but the joy becomes more complete from the realization that you can recoup some of the expenses incurred.
Legislative regulation of the issue
In accordance with the tax code of the Russian Federation included in the taxable base:
In 2014, several major amendments were made to the legislation regarding returns. It was these manipulations that greatly simplified the process of submitting documents and the procedure for obtaining it.
The most significant changes:
- the right to receive unused within the next reporting period;
- joint purchase of an object allows each of the equity holders to receive a refund in accordance with the amount of funds spent;
- refunds include money spent both.
At the same time, one should not forget to comply following conditions:
- preservation of receipts, cash orders, payment guarantees and other documentary evidence of ongoing repairs;
- the contract of sale must include a clause stating that the acquired property has not been subjected to decoration and repair.
To receive a deduction, you must submit certain documents to the tax office after the end of the calendar year. Within 3 months, appropriate checks are made, and then (if there is a positive result), the due amount is transferred.
Transfer terms
A taxpayer can count on a refund from the tax authority if in the past year he:
![](https://i2.wp.com/posobie-help.ru/wp-content/uploads/2017/04/sroki_nalogovogo_vicheta_perechislenija.jpeg)
It is allowed to apply for income tax refund:
- persons who have contributed money for education (their own or children);
- borrowers on mortgage loans;
- property owners;
- citizens paying bills for treatment (own, parent, minor child).
Among the most common missteps when making a return, the following situations can be distinguished:
- a second revision may be required if the submitted document contains errors;
- in order to return the tax, you need to keep the papers in perfect order, otherwise quite significant problems may arise before the taxpayer;
- an application containing inaccurate or erroneous data, as well as blots, is not subject to acceptance and consideration;
- the loss of certain papers can also lead to a negative answer;
- specifying the exact term for transferring funds to the account (within a calendar month) allows you to avoid problems with the return.
Such a complicated procedure as the return of previously paid tax requires the collection and submission of the following package of documents:
- certificates from the place of official employment on the amount of wages during the previous year (3 years);
- tax declaration of the corresponding sample - 3-NDFL;
- papers, certificates, documents, etc., confirming the fact that the citizen is entitled to the return of a certain amount of money;
- statements containing a request for a refund;
- application, which indicates the account for the transfer of funds;
- permission issued by the tax authority for tax refund.
The transfer of the due amount is possible only after the completion of a desk audit of the information specified in the tax return. Such actions require a 3-month period from the date of submission of documents. At the end of the allotted time, the taxpayer should receive a letter with a comprehensive answer.
Given that the application is considered within 1 month, and the submitted declaration within 3 months, the citizen will be able to receive the funds due to him no earlier than after 4 months. If the tax inspectorate delays the return of the tax for its own reasons, not related to the errors of the taxpayer, then together with the amount due, it will have to transfer interest for the overdue time.
See the following video for more information on tax deductions:
After submitting the declaration and all related documents to the tax authority, it carries out a desk audit, 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 desk audit, the IFTS makes a decision on the provision or non-provision of a tax deduction.
After filing a 3-NDFL declaration for a tax deduction with the IFTS, most citizens ask themselves 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 set deadlines during which the tax inspectorate must consider your 3-NDFL declaration, make a decision on the payment of money and, in case of a positive decision, transfer the funds to the details you specified earlier.
Tax deduction: payment terms after application and features
In Russia, many draw up a tax deduction. The timing of the payment of the due funds varies. However, by law, citizens must receive the deduction at a certain time. Otherwise, the tax office will pay late fees. What are the deadlines for issuing tax deductions? What might the population face? You can read the answers below!
Is there a tax deduction when buying an apartment? The timing of the payment of the money due is ambiguous. As a rule, it is necessary to wait for a response from the tax authorities on the reimbursement of funds. Funds should arrive within a month. Or after a background check. Only after that you can expect 13% of spending.
Deadline for income tax refund when buying an apartment
- According to paragraph 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, it's called a camera check.
- If no errors or discrepancies are found, the Treasury will transfer the money to your card or bank account within 30 days from the date of application.
- Check the correctness of the paperwork.
- File your 3-personal income tax return in January or later.
- 3 months is 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 the transfer of the amount of tax to your bank account, if you did not submit an application for a refund immediately when 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, Social Insurance Fund and FFOMS, the employer is obliged to deduct income tax from the employee’s salary, which is 13%. However, in some situations, these funds can be returned using a tax deduction. The terms for the return of money and the principle of operation of this state instrument are prescribed in the Tax Code of the Russian Federation, but in practice this preferential mechanism behaves somewhat differently than it was originally intended.
Let's take an example. With a salary of 10,000 rubles, the employer must deduct 13% from the state account, 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) in his hands.
The procedure and terms for the return of tax deductions
Moreover, it is unclear about full or not months in question. After all, the recipient can apply in the last days of the month. Moreover, the employees of the Federal Tax Service allow tax refunds within another 30 days after the end of the audit. What is the deadline for the return of the tax deduction (for an apartment, for treatment or in other cases) in this case? Minimum 4 months or more.
There is some confusion in the terms of the tax refund in the legislation. 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 a desk audit or after the date when such an audit should have been completed according to the plan. The review period is at least three months.
How long to wait for a tax deduction
The legal regulation of obtaining 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 to get acquainted 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 procedure for scanning the document;
- it is necessary to exclude any blots in the margins.
Transfer of tax deduction terms
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 period shall end on the last day of that month. If the date falls on a weekend or holiday, it is moved to the next business day.
Firstly, along with all the documents and the declaration, you need to submit an application for a tax refund and do not forget to indicate in it the correct bank details for the refund (they are most often mistaken). If the inspection worker refuses to accept the application (which he has NO right to do), go to the nearest post office and send the application by mail with a return receipt (this day will be considered the date the inspection application was submitted).
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, 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.
- The amount of principal and interest on a mortgage loan, other types of agreements providing for financing the purchase of housing;
- Amounts of funds spent on design, construction, repair and finishing works 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, sewerage) or arranging their autonomous options (well drilling, etc.).
How long to wait for a tax deduction after filing documents
After filing documents for a tax deduction, tax officials check the documentation. Three months are allotted for the check, after 90 days it must be completed and at the end of this period the tax must decide either to return the tax to you or to refuse it. Thus, a check is underway for 3 months, then, based on its results, money is transferred to the account within a month. Total 4 months from the application to the money, but in fact it happens both faster and slower.
In general, of course, the money should be credited to the tax deduction field account 3 months after the application was submitted to the tax service, the first month the tax service must check all the documents you provided for authenticity, 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 inspection, many people ask themselves: how to find out when the tax deduction for the apartment will be transferred? The terms of payments are determined by law, and for their violation, a citizen can demand material compensation from the tax authority.
Let us 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, A.P. Ivanov can return the overpaid tax by 260,000 rubles. Every month Ivanov A.P. pays 5200 rubles of income tax. For a year, a citizen can return 62,400 rubles. This means that in subsequent periods Ivanov A.P. will return income tax until he selects all 260,000 rubles.
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