How long does the 3-NDFL desk audit last in 2021?

Duration according to law

Paragraph 2 of Article 88 of the Tax Code of the Russian Federation clearly establishes how long a desk audit of 3-NDFL lasts - a maximum of 3 months from the date of submission of this declaration. There are no exceptions to this rule. Moreover, this period is relevant not only for form 3-NDFL, but for any tax reporting.

If you submit a declaration by mail, then the period for a desk audit of this 3-NDFL starts not from the day on which the document is considered submitted, but from the date the tax authorities receive the corresponding mail with a list of the attachments. The logic here is simple: the inspection cannot begin an inspection until it receives a package of documents. This is confirmed by the explanations of the Ministry of Finance of Russia dated June 19, 2012 No. 03-02-08/52.

The inspector begins the audit and comparison of the entire submitted package of documents automatically: he does not need any special permission from the management of the Federal Tax Service.

The deadlines established by law for the desk audit of the 3-NDFL declaration are not affected by what exactly the payer stated in this report:

• only income for the previous calendar year;
• only the deductions due to him;
• both income and deductions.

And only in one case, the terms of the desk audit of the 3-NDFL tax return are subject to cancellation. This is when the inspector has not yet finished checking the primary report, and the individual has already submitted a corrected (clarified) version of this declaration. This means that 3 months start again. This is also stated in paragraph 2 of Article 88 of the Tax Code of the Russian Federation.

The 3-NDFL inspection does not have the legal right to conduct a repeated desk audit.

Also note that the inspection is allowed to analyze only the period for which the reporting document was submitted. However, if you want to return income taxes for 2 or 3 years at once, you will have to submit one return for each of them. Therefore, how long a desk audit of a 3-NDFL declaration generally lasts also depends on the quantity:

• submitted 3-NDFL declarations;
• claimed deductions.

We wrote more about the 3-NDFL form in the article: “New 3-NDFL form in 2021.”

When does the countdown start?

It is important to understand which day the Federal Tax Service considers the starting point. This is especially true when sending documents by mail. According to clarifications of the Ministry of Finance of Russia dated June 19, 2012 No. 03-02-08/52, the date of receipt of documentation from the taxpayer is considered the start date of the tax return , and not the date of their dispatch. So, for example, if you sent documents with a description of the attachment and personal delivery on March 20, and they arrived at the Federal Tax Service only on March 23, the start date of the inspection will be considered March 23.

In addition, the countdown begins anew every time a citizen makes corrections to the declaration. If the tax authorities sent 3-NDFL back to the applicant with comments, the new declaration will also be considered again within 3 months.

Duration in practice

The work of the inspections of the Tax Service of the Russian Federation shows that tax authorities quite quickly check 3-NDFL declarations and the documents attached to them. Therefore, the actual time frame for conducting a desk audit of 3-NDFL is actually shorter. This means that the tax will be returned to you faster if a deduction was claimed.

In practice, how long a desk audit of 3-NDFL takes depends on how scrupulously the inspector will study your declaration, the indicators stated in it and compare them with the attached package of documents. If errors, contradictions and other inaccuracies are identified, the audit will be delayed.

For more information about this, see the article: “Desk audit of 3-NDFL”.

Thus, how long a desk audit of 3-NDFL is carried out directly depends on:

• the quality of filling out this declaration;
• absence of contradictions with the documents attached to it.

In this regard, we advise you to fill out 3-NDFL in 2021 in two ways:

1. Online in the individual’s personal account on the official website of the Federal Tax Service.
2. Using the Federal Tax Service program:

What to do if errors are found

During the inspection, errors and discrepancies with the data available to controllers may be found in 3-NDFL and (or) documents submitted with it. The taxpayer may make a calculation error or apply the wrong tax rate. The inspector may have questions about the documents submitted to obtain the deduction.

In this case, the inspector will request additional documents or explanations from the individual - verbally or in writing. To clarify minor ambiguities, a telephone conversation between the inspector and the taxpayer is often sufficient. In other cases, a request for explanations and documents is sent in writing. When reflecting a tax deduction in 3-NDFL, an individual may be invited to personally visit the inspection office to obtain the necessary clarifications and original documents.

Errors identified in the initial tax return are corrected by filing an amended tax return.

Learn more about various errors and their consequences:

• “What is medical error (concept and examples)?”;
• “Explanatory note about an error in work - samples”;
• “How to correct errors in statistical reporting.”

How to track

Keep in mind that you can monitor the progress and deadline of the 3-NDFL desk audit on the official website of the Federal Tax Service in the personal account of an individual. There the system shows the percentage of verification of the submitted declaration. Every day it gets bigger. However, this does not mean that the inspectorate analyzes your report several lines a day.

The fact is that in your personal account, the progress of the 3-NDFL audit is reflected in the form of a calculated percentage of 3 months - from the date of the start of the desk audit to the current date.

What might be the results of the check?

Roughly speaking, there are three main answer options:

• Data correction. If the tax office does not consider any source of income or purchase or sale to be legal, it has the right to request supporting documentation. After submitting the necessary papers, the CP begins again. In addition, this also includes the return of 3-NDFL to the payer due to its incorrect completion;
• Refusal. This refers to a tax deduction, the provision of which the tax office has the right to refuse (for the same reasons as stated above);
• OK. In all three cases, the Federal Tax Service is obliged to send the applicant a notification of the decision made, and strictly in writing with the seal and signature of the responsible person.

The influence of the deadline on the deduction of personal income tax

How quickly the 3-NDFL desk audit takes place also directly determines how quickly the applicant can return the calculated amount of income tax. For example, when buying an apartment.

However, it is impossible to name specific deadlines for tax refunds. They can be a maximum of 4 months, which add up:

• of how long it takes for a desk audit of the 3-NDFL declaration to take place (maximum – 3 months);
• plus 1 month the law gives directly for a tax refund.

Also read the article: “Tax refund deadlines when buying an apartment: statute of limitations for deductions and when they will be returned.”

Deadlines

The period for conducting an audit begins from the date of registration of the declaration with the tax authority. This should be taken into account when sending documentation by registered mail. Control measures last no more than 3 calendar months.

If during the examination of documents violations or inaccuracies in the information provided were revealed, the inspector has the right to request from the individual. faces explanations. The taxpayer must provide written explanations within 5 business days or send a clarifying declaration to the Federal Tax Service.

When sending an updated 3‑NDFL, the previous check is canceled and the reporting period begins anew.

The taxpayer cannot speed up the process of carrying out control measures. But, if the Federal Tax Service office is not very busy, the inspection may be completed before the deadline.

What else do you need to know about the timing of the desk audit of the Federal Tax Service?

The verification period cannot be extended, except in certain cases.

The verification period begins to run from the next day after the day of filing the declaration or calculation (clause 2 of article 6.1, clause 2 of article 88 of the Tax Code of the Russian Federation).

If the day the reporting is sent and the day it is received by the inspectorate do not coincide, the period must be counted from the day it was received by the tax authority. After all, it is simply impossible to objectively begin a desk audit until the reports have been received. Therefore, in the inspection report, the inspectors set the date of receipt of the declaration (calculation) to the inspection as the start date (Letter of the Ministry of Finance of Russia dated December 22, 2017 No. 03-02-07/1/85955, clause 2.2 of the Letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4 -2/12705).

The end date of the inspection in the general case is the corresponding date in three months. For example, the inspection received a declaration on July 21. This means that the last day of inspection will be October 21 (clause 5 of article 6.1, clause 2 of article 88 of the Tax Code of the Russian Federation). If the corresponding date falls on a weekend (non-working) day, then the check will end on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). For example, the check should end on January 25, 2021. But this is Saturday, which means the check will end on Monday - January 27, 2020. If there is no corresponding date in the month in which the check ends, then the last day of the check will be the last day of this month ( Clause 5, Article 6.1 of the Tax Code of the Russian Federation).

If an updated declaration is submitted before the end of the desk audit, the audit period begins anew. The inspectorate will stop checking the initial reporting and begin a new check of the updated declaration (clause 9.1 of article 88 of the Tax Code of the Russian Federation).

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Can it be extended?

If for some reason the Federal Tax Service’s inspection period expires, this is not a problem for civilians. Extension of the CP is impossible either from the point of view of the law or in terms of real and existing practice.

But there is one very important clarification: the desk audit begins anew each time if :

1. the taxpayer for some reason withdrew the return in order to submit a new one with corrections;
2. The Federal Tax Service noticed violations or incorrect filling out of the document, and then asked the applicant to correct the errors.

If, after filing a new 3-NDFL, you have to adjust it again, the deadline is also reset. Theoretically, such a “game” can take a long time, even 3 years, since the law does not provide for any restrictions on corrections and filing new declarations.

Features of logging into your personal account in the updated version

If a taxpayer does not know how to view the progress of a desk audit on the updated website, there are several tips below. The user needs to go to the Federal Tax Service website and fill out the fields in the form: “login”, “password”. To change the login parameters, select the appropriate section to the right of the login button: Digital signature, State services. Further details.

The updated version of the Personal Account became available to all citizens in August 2018. From now on, it is no longer possible to use the old version. The login algorithm is not complicated, the main thing is to obtain and save authorization data for the tax.ru website. The list contains three methods for obtaining a secret character set:

1. Registration in person at the tax office. Personal appeal to the inspectorate. Upon presentation of your passport and Taxpayer Identification Number, an employee of the Federal Tax Service fills out an application and provides a login and password. They provide access to the taxpayer’s new personal account. If you lose your authorization data, you must contact the INFS and get it again.
2. EDS stands for electronic digital signature. There is a condition for this option. The organization that issues the key certificate to confirm the digital signature must be accredited by the Ministry of Telecom and Mass Communications of the Russian Federation. Any electronic media will do, but for accurate operation you need to use the CryptoPro CSP software, version 3.6 or later.
3. Profile on the State Services portal. If the taxpayer registered earlier and received the password by mail or at the MFC, then from the personal page on the State Services website you can go to the tax inspectorate’s personal account. Access to your personal account opens in one or two days.

To enter the updated account on the nalog.ru portal, you must select the “Individuals” section and go to the “Login to your personal account” tab. These actions will lead to a form for entering your login and password. A distinctive feature of the new version is a dark blue background and an updated interface. The process of the inspection itself has also changed. Now you can find out about the status only by contacting the LC message service, or wait until the tax authorities themselves send a notice. Federal Tax Service employees warn you about each step in messages.

The principle of tax deduction

This privilege is not available to every person: it can only be used by an individual recognized as a tax resident of the Russian Federation. A citizen must have an officially registered salary.

Who is not eligible to apply for benefits:

• unemployed persons of retirement age;
• parents on maternity leave.

Only those citizens who have official income can receive a tax deduction

Please note that this tax benefit cannot also be used by people who are registered with the employment service and receive the corresponding allowance.

When is it necessary to visit the institutions responsible for this problem? If you find yourself in the following situations:

• bought medicines;
• paid for medicine or education;
• made contributions to charity;
• purchased or sold real estate;
• transferred money to the Pension Fund or via VHI.

Note ! Only the tax that actually went to the budget can be refunded. Consequently, a citizen paying taxes cannot request more money than he actually paid to the state.

You can get a tax deduction for various expenses

Types of such deductions:

• social plan deduction: Article 219 of the Tax Code of the Russian Federation. This can include a tax deduction for treatment, training, and so on;
• standard plan deduction: Article 218;
• investment plan deduction: Article 219.1;
• property plan deduction: Article 220. This may include a tax deduction for housing: an apartment, a house, a plot of land, mortgage interest payments and a loan for housing construction.

Result of control measures

The procedure and deadlines for processing the results are regulated by Art. 100 Tax Code of the Russian Federation. The results of the consideration of the declaration primarily depend on the purposes for which the declaration was sent to the Federal Tax Service. If the taxpayer sent 3‑NDFL for a refund of overpaid tax, then the result of the desk audit will be issued in the form of a decision to refund the personal income tax or to refuse a refund.

When a decision is made to refund the tax fee, the money will be transferred to the taxpayer's account specified in the application within a month from the date of receipt of the application. If the deadline for compensation in favor of individuals is violated. persons will be charged a penalty for each day of delay.

If the declaration was sent to pay tax on income received, then the taxpayer receives a receipt for payment of personal income tax. If violations of the law are detected, the Federal Tax Service draws up a report within 10 days from the end of the inspection actions. Information about identified deficiencies is sent to individuals. persons within 5 days from the date of signing the act.