How to find out the status of the 3-NDFL check
Information on form 3-NDFL is submitted either through the taxpayer’s personal account, or on paper by mail or when visiting a Federal Tax Service office. If the declaration was sent through the account, then the status of its verification is also checked there. To do this, you need to go to the “Life situations” section, click on the link “Submit a 3-NDFL declaration” and it will take you to the “Tax return for personal income tax” subsection. Below there will be a list of submitted reports on this tax indicating the stage of its verification. Information in the electronic account can be updated once every 7-10 days - this fact should be taken into account when monitoring the status of the declaration being checked.
If personal income tax reporting is presented on paper, then you will have to contact the responsible tax inspector directly to ask why the desk audit lasts more than 3 months. For this:
- On the website of the division of the Federal Tax Service to which the declaration was submitted, find the contacts of the desk department for 3-NDFL or the general department.
- Please check your full name in these departments. and the inspector’s phone number and find out from him the stage of verification of the declaration. In order for the inspector to be able to find the information you need, he will need your full name, tax identification number and reporting date.
Documentation deadlines
There are statutory deadlines for completing documentation.
So, if no violations were identified during the desk audit, the procedure comes to an automatic end. Since the inspectorate is not obliged to inform the taxpayer that the inspection has begun or ended, no deadlines are provided for this event.
In the event that violations did occur, the following time limits are active:
- exactly 10 working days are given to draw up a report on the desk audit performed;
- after 5 working days (or earlier, within these 5 days), the required act drawn up by the service is handed over for consideration to the taxpayer in whose case the audit was carried out;
- 30 days are given to the subject who does not agree with the decision made in his case to appeal the act and file an objection based on the results of the desk audit;
- as soon as the deadline for submitting objections comes to an end, within 10 days from its last day the head of the required tax authority is obliged to review the materials collected during the audit, take into account the payer’s objection and issue a decision according to which the subject will either be held accountable for what he has committed offense in the field of tax legislation, or will not receive any penalties.
Despite the fact that the tax inspectorate is not obliged to notify subjects of the beginning and end of a desk audit, the taxpayer must be notified of additional work with objections, as well as the time and place of consideration of appealed audit materials.
In some cases, the head of the inspection may decide that the case needs to increase the time period allotted for the consideration of the materials collected for inspection, but the required period cannot be more than a calendar month, that is, 30 days.
Events upon completion of the inspection: drawing up a report
So what begins to happen at the end of the inspection?
If tax specialists do not find any errors, contradictions or inconsistencies, then nothing else will happen.
When there are declared benefits within the declaration document or value added tax is presented for reimbursement from the state treasury, representatives of the tax service may insist on providing additional supporting documentation.
If some violations are identified, the tax inspectorate will begin drawing up a report upon completion of the audit. In total, specialists according to the law have ten days to carry out the required process. After their expiration, the service has five more days to deliver the paper to the payer.
After studying the act with violations, the payer has exactly 30 days to submit objections to the drawn up act. When the specified period given to the taxpayer ends, the head of a specific department of the tax service will make a decision to hold the person in question accountable for the offense committed. Since this decision rests with the manager, in some situations it is almost impossible to predict whether punishment will be imposed.
