Providing deductions for personal income tax and returning the amount of tax to the taxpayer are different procedures. Providing tax deduction tax authority is a confirmation of the taxpayer's right to a tax deduction, and a tax refund is a transfer of tax to the taxpayer's bank account.
The right to receive a deduction and submit a declaration
To receive a personal income tax deduction, the taxpayer submits to the tax authority at the place of residence a tax return in the form and documents confirming the right to a deduction (clause 2, article 229 of the Tax Code of the Russian Federation).
The tax authority, within three months from the date of submission of the tax return and documents by the taxpayer, conducts a desk audit of such a declaration and establishes the fact of excessive payment of tax (clauses 1 and 2 of article 88 of the Tax Code of the Russian Federation).
If the fact of excessive payment of tax is established and the right to a personal income tax deduction is confirmed, then the tax authority returns the tax on the basis of a written application of the taxpayer within a month from the date of receipt of such an application, but not earlier than from the moment the cameral tax audit tax return according to the relevant tax period or from the moment when such a check should have been completed according to the rules of Art. 88 of the Tax Code of the Russian Federation (clause 6, article 78 of the Tax Code of the Russian Federation; clause 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2005 N 98).
The Federal Tax Service of Russia noted that taxpayers, at the same time as submitting a personal income tax return, in which personal income tax deductions are declared, are also entitled to submit an application for a refund of overpaid tax ().
Actions of the tax authority
The tax authority is obliged to inform the taxpayer in writing about decision on the offset (refund) of the amounts of overpaid tax or on the decision to refuse the offset (refund) within five days from the date of the relevant decision. The specified message is transmitted to an individual (his representative) personally against receipt or in another way confirming the fact and date of its receipt (clause 9, article 78 of the Tax Code of the Russian Federation).
In some cases, the tax authority does not transfer the tax.
Reasons for non-return of personal income tax:
- the absence in the application of the necessary bank details for transferring the tax to the taxpayer's bank account;
- carrying out by the tax authority of a tax offset against the debt of the taxpayer on other federal taxes(penalties) (Article 13, paragraph 6 of Article 78 of the Tax Code of the Russian Federation);
- loss by the tax authority of the taxpayer's application for tax refund;
- untimely conduct of a desk tax audit of the declaration, etc.
Thus, if after the decision to return personal income tax the authority has not transferred the overpaid tax, the taxpayer must:
- submit to the tax authority an application for the refund of overpaid tax, if such an application has not been submitted earlier.
The application form for a tax refund is not established by regulatory legal acts of the Russian Federation. Sample Sample such a statement, as a rule, can be found on the information boards of your tax office;
- apply to the tax authority for clarification on the fact of late tax refund, if an application for the refund of overpaid tax was submitted earlier.
If the refund of the amount of overpaid tax is carried out in violation of the established deadline, the tax authority for the amount of overpaid tax that is not returned within set time, calculates interest payable to the taxpayer for each calendar day of violation of the return period based on the refinancing rate of the Bank of Russia in force on the days of violation of the return period (clause 10, article 78 of the Tax Code of the Russian Federation).
If the taxpayer believes that his rights have been violated during the implementation of the tax refund procedure by the tax authority, then the actions or inaction of officials of the tax authority may be appealed to a higher tax authority and (or) to the court in the manner prescribed by the Tax Code of the Russian Federation and civil procedural legislation Russian Federation(Clause 1, Article 138 of the Tax Code of the Russian Federation).
The tax office does not list property deduction on time - what to do? Almost every second Russian who wants to receive a personal income tax deduction is puzzled by this question, since in reality the situation with payments is somewhat different, as described in the law.
Each working citizen of the Russian Federation is entitled to this payment if he has acquired real estate.
What is a tax refund? In the amount of 13% - exactly how much a person pays monthly upon receipt wages. The procedure begins with the submission of documents and a declaration confirming the right to deduction. Further, the institution must act in accordance with the norms prescribed in the legislation. Consider in which cases the IFTS really delays payments, and in which they do not.
Timing
If, after a desk audit by the tax authority, the amount is confirmed, then the transfer occurs in the following way:
- When applying for a refund after checking the 3-NDFL declaration, then no later than 1 month (30 calendar days) from the date of acceptance of this application by the tax authority;
- If the application was submitted simultaneously with the declaration, then you will have to wait 4 months. The first 3 months are the verification of the declaration, and the last, fourth, the verification of the application.
Actions of the taxpayer
If the deduction for the apartment is not paid on time, you should do one of the following methods:
- Call the IFTS directly, contacting the debt settlement department, asking why the institution is delaying the return of the property deduction. As a rule, this is enough for tax officials to hurry with transfers.
- If, even after a phone call, the INFS does not return the deduction, a statement with a claim is written. The heading of the document is made in approved form, and in the text itself it is necessary to indicate when you filed a declaration and an application, and a positive decision was made.
You can go the second way right away by finding out why the tax deduction for the apartment is not being transferred. This can be done both in person and through the website. To speed up the process, it is better to go to the tax office on your own, submit applications, and receive a note in response that it has been accepted for consideration.
If 10 days pass again, and the money is still detained without explanation, it is possible to write a complaint to the central branch of the Federal Tax Service.
Moral damage
Not all taxpayers know that if the transfer does not occur on time, then the tax authority is obliged to compensate for the damage incurred. The amount is calculated as follows: the amount of the refund is multiplied by the number of actual days of delay, then multiplied by the Central Bank refinancing rate and the result is divided by 360 days.
In practice, IFTS employees “forget” about this obligation and simply do not charge amounts for damages. However, if the delay was not too long, it does not always make sense to apply for compensation. If the delay was only 10-14 days, then the moral damage will be about 600 rubles. Upon receipt at the end of the year, it will be necessary to report as income and pay 13%. The fuss associated with the arising obligations due to the receipt of this damage does not always justify its amount.
It is still recommended to file a complaint with the Federal Tax Service of your region personally. Also, before making a claim for the unpaid amount of tax within the prescribed period, you should check the documents confirming the correctness of filling in the details. Often, taxpayers themselves make mistakes in indicating the current account, and then wait for the receipt to occur.
If there is an overpayment of personal income tax
Since 2017, tax authorities have been guided by a letter from the Ministry of Finance, which states that the amount of overpaid personal income tax will be returned only after checking the declaration when submitting it before receiving a deduction. In 2018, the same requirements will apply, respectively, if there is this problem, it is necessary to draw up another application and submit it simultaneously with the application for the deduction.
If refused
With regard to property, the taxpayer filed a declaration, but the tax deduction was denied, then the chance to receive personal income tax deduction everything is just like that. First you need to find out why the refusal took place - the personal income tax declaration was incorrectly drawn up, the taxpayer's account was incorrectly indicated, or for another reason. The inspection should give an extended answer, and then you should act on its results.
Often it is enough to redo the documents or file a complaint. The tax authority will have to review the appeal, and in case of a positive decision, recalculate the amount of the deduction based on the amount of personal income tax paid.
Conclusion
Many people forget that getting all kinds of income tax deductions individuals is the legal right of every working citizen. For this reason, you should carefully collect Required documents, competently draw up a statement, and reasonably defend their rights. If even after complaints the money does not come to the account, it makes sense to go to court, providing all the necessary evidence. The court in such cases almost always takes the side of the taxpayers.
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;
- on securities - provided in case of losses of the taxpayer related to 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 payment Money more than 260 thousand rubles);
- spouses have the opportunity to receive compensation in double size, 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 until 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.
Return income tax not allowed to 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 fixed-term 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;
- name of the produced tax transaction for which the citizen intends to receive compensation;
- the amount of money claimed by the person;
- requisites bank account 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, legislation relating to obtaining 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 a tax deduction for the purchase of an apartment, a person should know that in tax authorities It takes approximately 2 to 4 months to process an application. The exact time depends on individual nuances the 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 he can claim to receive 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, in tax service should take place desk audit, after which the person will be officially notified of the decision on his issue.
If the tax office delays the review and decision for more than long term, a 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
How do I know when the tax deduction for an apartment will be transferred?
According to the established rules in tax code within three months, the tax inspectorate must check the declaration, this period is calculated from the date of submission of the 3-NDFL declaration. Further, for the fourth month (during its course), the amount of the deduction must be transferred directly to the account of a particular taxpayer
You can check at what stage the verification of the declaration is online on the official website of the Tax Service (here), but for this you need to take your login and password to your personal account in the inspection, where you are registered.
You can find out when the tax deduction for the purchase of real estate (apartments, rooms, houses) will be transferred on the tax website (FTS) using the service Taxpayer's Personal Accountquot ;.
To find out the username and password required to log into Personal Area you need to get a tax card. To do this, you need a passport and an original certificate with a TIN.
You can still call the Federal Tax Service and find out by phone, they usually ask you to give your full name, TIN, registration address, date of application.
Usually, the verification of documents takes about three months, then the transfer takes place, but sometimes the transfer is faster.
In our tax office they say that three months are allotted for checking the 3-NDFL declaration and the documents attached to it, and for the fourth they are transferred. Although in practice, some came out faster. And of course, independently check your account online, to which deductions should be transferred
The deadlines for taxes will only be if you have declared the purchase of real estate, or training, or treatment. All this is taken into account by law. It is best to do this through the tax office, it will take you about 3 months. It is best to use the official site for tax, where you can find out everything about your accounting
The maximum period for paying a tax deduction for an apartment and other acquired property is 3 calendar months, it is after this period that the money should be credited to your account from the tax service, you can control this process by registering in your personal account on the website of the tax service of Russia.
The Tax Code gives the tax inspectorate 3 months for a desk audit of the 3-NDFL declaration from the moment the taxpayer submits it to the IFTS. During this period, the inspector will check the correctness of filling out the declaration and the submitted documents, as well as the availability of the right to receive tax deductions.
When the tax return will be tested, within a month, the amount of overpaid tax is transferred to the account of the taxpayer indicated in the application.
The taxpayer can check online status desk audit on the website of the tax service in your account by going to the tab Income tax FL / 3-NDFL.
On the same page, just below, you can see information on the return of the amount of tax to the taxpayer's account.
You can get a login and a temporary password for your personal account at almost any tax office, and not necessarily at the place of registration.
Please note that you can return the tax for the purchase of an apartment both through the employer and through the tax service. If you choose the second method, everything about everything will take about 3 months.
When applying through an employer, a lot also depends on the tax, so it makes sense to be interested in the process of processing documents on the official website of the tax.
Plus, remember that the return of the deduction is a reduction in the tax on wages until the 13% that you paid for the apartment is paid.
The Tax Code of the Russian Federation establishes two ways to receive a deduction for the purchase of an apartment:
- through the employer
- through the tax office.
The time frame for obtaining a tax deduction when buying an apartment depends on the method chosen.
By place of work
- The deadline for receiving a notification from the tax authority for a tax refund through the employer is 30 calendar days.
A certificate of income from the employer in the form of 2-NDFL and documents can be submitted to the tax authority immediately in the year of purchase of the apartment.
The tax office will check your documents, and You will receive a notification after 30 days, which clearly indicates the amount of the property deduction.
At the place of work, you need to write an application for the provision of a property deduction, and the accounting department will stop withholding personal income tax from your salary immediately.
In the same place, you will be paid the tax that you managed to withhold from the beginning of the year, in accordance with paragraph 8 of Article 220 of the Tax Code of the Russian Federation on the basis of your written application for a tax refund.
Details on the process of obtaining a deduction at the place of work in the article "Tax deduction through the employer"
Example
Ignashevich A.V. On September 26, 2016, I bought an apartment with a mortgage for 1,980,000 rubles. On October 3, 2016, he submitted all the necessary documents to the tax office, on November 2, 2016 he received a Tax Deduction Notice in the amount of 257,400 and handed it over to his employer on the same day.
From the earnings of Ignashevich A.V. the employer does not withhold personal income tax and pays wages without withholding tax. Thus, he will receive his tax deduction for the purchase of an apartment every month.
To a bank account through a tax office
- Terms of payment of tax deduction through the IFTS -120 calendar days.
When you receive a tax deduction when buying an apartment directly depends on the correctness of the paperwork.
- 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.
It is important to understand: 3 months the tax office checks the declaration, approves the amount of payment, and the Treasury transfers the tax deduction for the purchase of an apartment within 1 month from the application.
The deadline for obtaining a deduction online through the tax website
If you applied for a deduction through the taxpayer's personal account on the Internet, then the period for receiving a refund, in accordance with paragraph 6 of article 78 of the Tax Code of the Russian Federation, is the same as with personal visit inspections - 1 month.
But do not forget about the timing of the cameral check.
If deadlines have been violated
If you submitted documents but did not receive return of personal income tax within the time limits set by law, then according to paragraph 10 of Article 78 of the Tax Code of the Russian Federation, you are entitled to compensation from the tax in the amount of the refinancing rate for each day of such delay.
The deadline for checking the declaration will be extended if discrepancies, errors in filling and calculations, as well as lack of information are found.
Common mistakes that lead to an increase in terms
- Incorrect invoice amount
To buy an apartment on a mortgage, you used maternity (family) capital. The purchase price must be reduced by budget funds, according to paragraph 5 of article 220 of the Tax Code of the Russian Federation
Example
You bought an apartment for 2,340,000 rubles, your money is 1,900,000 rubles, Pension Fund transferred 440,000. The tax deduction is due only from 1,900,000 rubles.
- Supporting documents are missing or they are issued incorrectly
Make sure that in each document that you sign with the seller, his passport details, address and TIN are indicated.
Here you will find all list of documents for tax refund.
- Do you have tax debts?
Pay it off or indicate in the application for the transfer of a tax deduction the amount minus this debt.
- You bought an apartment from a close relative
- spouse;
- parents;
- brothers and sisters;
Show the entire list of related parties…
You are not entitled to a deduction for the purchase of an apartment. The basis is clause 5 of article 220 of the Tax Code of the Russian Federation, clause 2 of article 105.1 of the Tax Code of the Russian Federation.
- The apartment is registered for you, and someone else transferred the money for it
There will be no deduction, in accordance with paragraph 5 of article 220 of the Tax Code of the Russian Federation
This provision does not apply to cases of transfer of funds by spouses who are in a registered marriage.
How to get paid faster
For this:
- 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.
Within 30 days from the date of filing the application, but not earlier than the end of the in-house tax audit, the money will be transferred to you.
To speed up the process receive a property deduction, do not waste time going to the tax office and see how soon the money will be transferred to you; in electronic format, are processed faster in practice, you will have to wait less for a tax deduction when buying an apartment! To obtain a login and password, you need to apply with a passport and TIN to any tax office or to your own (then it is possible without a TIN). Your password will expire, so be sure to change your password.
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Personal income is subject to personal income tax at a rate of 13%. Under certain conditions provided for in Art. 218 - 221 of the Tax Code of the Russian Federation, the taxpayer has the right to receive a tax deduction for a certain amount, that is, the return of tax on the income of an individual (see clause 3 of article 210 of the Tax Code of the Russian Federation). Income from equity participation organizations are not subject to income tax. In this article, we will consider what to do if, after declaring a tax deduction for personal income tax, the tax authority did not transfer the amount of tax within the prescribed period, what are the possible causes of this situation and how it can be corrected.
In some cases, in order to receive a personal income tax refund, you need to submit to the tax authority 3- Along with the declaration, you must submit supporting documents that you are entitled to receive a tax deduction. The tax authority will check the submitted documents, and if the right to receive a deduction is confirmed, as well as in accordance with this right, the fact payment of personal income tax in excess, the taxpayer writes on the basis of which the tax authority refunds the amount of overpayment for personal income tax (see article 78, paragraph 4 of article 218, paragraph 2 of article 219, paragraph 7 of article 220 and paragraph 2 of article 229 of the Tax Code of the Russian Federation).
When the tax authority may not return the overpaid amount of personal income tax within the prescribed period
You submit a tax deduction to the tax authority in the declaration, but the amount of overpaid tax was not transferred. To understand and find out the reason for this, you need to contact the tax authority. The reasons may be as follows.
The deadline for a desk audit of a tax return has not expired
After you submit your tax return and documents confirming your right to a tax refund to the tax authority, the tax authority conducts a desk audit of the tax return. For this, a three-month period is allotted, which begins to run from the moment the documents are received by the tax authority (see paragraphs 1, 2 of article 88 of the Tax Code of the Russian Federation).
After the expiration of a period of three months, the return of overpaid personal income tax amounts must be carried out within next month, according to the Letter of the Federal Tax Service of the Russian Federation No. ED-4-3 / 18162 of October 26, 2012 "On the procedure for submitting an application for a refund of personal income tax", clause 11 of the Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 98 of December 22, 2005 and paragraph 6 of Art. 78 of the Tax Code of the Russian Federation.
It turns out that from the moment you file your tax return to the moment you return the tax paid in excess, it can take at least four months.
The application for the refund of overpaid tax was not submitted to the tax office
According to paragraph 6 of Art. 78 of the Tax Code of the Russian Federation, the amount of overpaid tax is refunded on the basis of an application that you can submit to the tax authority directly, or you can send through the taxpayer's personal account on the website of the Federal Tax Service of the Russian Federation, in accordance with paragraph 6 of Art. 78 of the Tax Code of the Russian Federation. The refund of the overpaid amount of tax is made after a month from the date of receipt of the application by the tax authority. The application can be submitted along with tax return, as well as after the completion of a desk review of the declaration. The application must contain Bank details account in order for the tax authority to transfer money to this account.
Without an appropriate application, the tax authority will have no reason to return the overpaid personal income tax to you.
The excess of the amount paid for personal income tax is offset against the tax debt
If there are arrears on other taxes, as well as debts on penalties, fines for violations in the tax sphere, the tax authority will not be able to return the overpaid amount of personal income tax to you until it offsets the overpayment to pay off the existing debt. In this case, the tax authority will not notify you about this and has the right to independently set off the overpayment towards repayment tax debt. If, after paying off the debt on taxes, penalties and fines, if there is a balance left, it will be returned to you to your bank account, in accordance with paragraphs 1, 5, 6 of Art. 78 of the Tax Code of the Russian Federation.
The tax service lost an application for the return of overpaid personal income tax
If this situation occurs, the question is whether it is possible to confirm the fact that you have previously submitted It can be confirmed if you applied on paper, when submitting an application, the receiving person must mark acceptance on the second copy of the application, which remains you.
Upon receipt of an application for a refund, the tax authority is obliged to return the required amount within a month. If the monthly return period is violated, the tax authority must return the amount of the overpayment together with interest that is accrued for each day of delay. Interest rate in this case, it is equal to the refinancing rate of the Bank of Russia, which was in effect on the days of the delay in repayment, in accordance with paragraph 10 of Art. 78 of the Tax Code of the Russian Federation.
The refinancing rate from January 1, 2016 is assumed to be equal to key rate Bank of Russia. From October 30, 2017, its value, according to Bank of Russia Ordinance No. 3894-U dated December 11, 2015 and Information from the Bank of Russia dated October 27, 2017, is 8.25%.
The procedure for appealing the decision of the tax authority and the actions or inaction of officials
Speaking about what to do if, after declaring a tax deduction for personal income tax, the tax authority did not transfer the amount of tax within the prescribed period, it should be remembered that the taxpayer has the right to appeal the decision of the tax authority if, in the opinion of the taxpayer, it violates his rights when returning overpaid the amount of personal income tax, as well as the right to challenge the actions or omissions of its officials.
You can challenge it with a higher tax authority (UFTS) or in court. In this case, you must first file a complaint with the regional FTS. The complaint is filed through the tax authority, the decision of which is being challenged. Ways to file a complaint with the FTS:
- In person or through the tax authority;
- By post: by registered mail with acknowledgment of receipt and with a list of attachments;
- In the form of an electronic document through the taxpayer's personal account on the website of the Federal Tax Service of the Russian Federation.
The judicial procedure for appealing the decision of the tax authority is possible only after an appeal has been made to a higher tax authority, that is, to the regional Federal Tax Service (see paragraphs 1, 2 of article 138, paragraph 1 of article 139, paragraph 1 of article 139.2 of the Tax Code of the Russian Federation).
The deadlines for filing a complaint are legally defined (see the Tax Code of the Russian Federation (clause 3 of article 138, clause 2 of article 139) and the CAS of the Russian Federation (part 1 of article 219)).
If a complaint is filed with a higher tax authority, the deadline for filing it is one year from the moment the taxpayer learned or should have known about the violation of his rights.
If the complaint is filed with the court, the deadline for filing it is 3 months from the date you became aware of the decision made by the Federal Tax Service on your complaint or 3 months from the day the deadline for responding to your complaint expired.
It happens that a citizen, having sent documents for deduction to the Tax Inspectorate, is denied appropriate compensation. What can it be connected with? How can a person act in order to still receive a deduction?
The tax does not return the deduction: reasons
Non-payment by specialists tax office(FTS) of the deduction due to a citizen may be related to:
- With illegal actions of the Federal Tax Service.
For example:
- incorrect assessment of documents submitted by a citizen when making a deduction;
- errors of the FTS specialists responsible for directly transferring the deduction to the applicant's bank account;
- other actions of department specialists that lead to unlawful non-provision of a deduction.
- With the lawful actions of the Federal Tax Service.
For example:
- refusal to deduct due to the taxpayer's failure to provide a complete set of documents, the provision of documents with errors, inaccuracies;
- refusal to deduct upon the discovery of circumstances indicating that the citizen does not have the right to deduction.
- With factors that are not directly related to the work of the Federal Tax Service:
For example:
- malfunction banking systems, which are used to transfer deductions to citizens;
- indication by the taxpayer of erroneous bank account details for receiving the deduction.
For a citizen who has not received a deduction, it is important, first of all, to find out for what specific reason he found himself without the tax compensation required by law.
Deduction not provided: we find out the reason
The most effective way to find out the reason for not providing a deduction is to contact the Federal Tax Service for clarification. As a rule, for this you need to personally appear at the territorial representative office of the department, sometimes it is enough to call there by phone. Usually, the tax authorities in such matters meet the needs of citizens and explain in sufficient detail how to act if the deduction has not been transferred.
If the necessary explanations from the Federal Tax Service are not provided or their content does not suit the citizen (or these explanations did not contribute to resolving the problem), then it is necessary to respond to the situation within the established legal mechanisms.
The deduction is not provided without compelling arguments: what to do?
In this situation, you need to adhere to the following algorithm:
- Send an application (in free form) to the Federal Tax Service with a request to reconsider the situation with the deduction, to specify the reason for its non-provision. The Federal Tax Service will be obliged to answer - these are the requirements of the law. If the response of the inspectorate reflects its lawful actions, then it will be necessary to re-prepare the set of documents for the deduction taking into account the identified errors of the taxpayer in its preparation.
- If the response of the Federal Tax Service reflects facts indicating clearly illegal actions of the tax authorities, then it is necessary to contact a higher authority - the Department of the Federal Tax Service for the region. A request to the relevant department is made in the form of a complaint. It should reflect the results of previous communication with the Federal Tax Service and request a legitimate response to the actions of local inspectors.
- If the answer of the Department of the Federal Tax Service for the region does not suit the taxpayer, in this case it is already necessary to go to court. This procedure carried out in accordance with the norms of administrative procedural legislation. It is possible that the subsequent consideration of the dispute at the level of appeal, cassation instances - it all depends on the results of the hearings.
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. The deductions can be:
- standard - provided to categories of citizens strictly defined by law (low-income segments of the population, participants in hostilities, etc.);
- - 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;
- - can be used when buying housing.
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 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;
- , 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 until 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;
- , in case their three-year tax period has expired;
- children under the age of majority, but parents can do it for them.
How to apply?
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 a refund, 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 be held at the tax service, after which the person will be officially notified of the decision made on his issue.
