When to apply for a tax deduction in 2021

Deadline for receiving through an employer Deadline for a refund through the tax office Deadline for receiving a deduction online If the deadline is missed Frequent mistakes that lead to longer deadlines How to get a deduction faster

The Tax Code of the Russian Federation establishes two ways to obtain a deduction for the purchase of an apartment:

• through the employer;
• through the tax office.

The timing of receiving a tax deduction when purchasing an apartment depends on the method chosen.

If you have questions or need help, please call Free Federal Legal Advice.

• The call throughout Russia is free 8 800 350-94-43

Interest calculation rules

The rules for calculating interest on the amount of overpayment not returned on time by the tax authority are established by paragraphs. 2.5 tbsp. 6.1, paragraphs. 6, 10, 12 tbsp. 78 Tax Code of the Russian Federation.

More details about the contents of Art. 78 of the Tax Code of the Russian Federation, read the article.

To calculate interest, you can use the following formula:

Refinancing rate (%)

Pnv = Snv × ——————————————— × Dnv,

KDG

Where:

Pnv - the amount of interest that the tax authority must accrue in connection with violation of the deadline for the return of overpayments;

SNV - the amount of overpayment, the return period of which has been violated;

KDG - number of days in a year (365 or 366 in a leap year);

Dnv - the number of calendar days of violation of the deadline for the return of the overpayment.

The calculation of interest, as well as the refund of overpaid taxes, is done in rubles (Clause 13, Article 78 of the Tax Code of the Russian Federation).

Frequent mistakes that lead to longer deadlines

1. Incorrect deduction amount indicated

To purchase an apartment with a mortgage, you used your maternal (family) capital. The purchase price must be reduced by the amount of budget funds, in accordance with clause 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, the Pension Fund transferred 440,000. Tax deductions are due only from 1,900,000 rubles.

Here you can read more about the deduction using maternity capital.

1. There are not enough supporting documents or they are completed incorrectly

Make sure that every document you sign with the seller includes his passport details, address and Taxpayer Identification Number.

Here you will find the entire list of documents for tax refunds.

1. You have a tax debt to the budget

Pay it off or indicate in the application for the transfer of a tax deduction the amount minus this debt.

1. 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 purchasing an apartment. Reason - 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.

1. The apartment is registered in your name, but someone else transferred the money for it

There will be no deduction, according to clause 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 in a registered marriage.

How to determine the refinancing rate

To calculate interest, the refinancing rate of the Bank of Russia is used, which was in effect on the days when the deadline for returning the overpayment was violated (paragraph 2, clause 10, article 78 of the Tax Code of the Russian Federation). The refinancing rate (discount rate) until 2021 was set by the Central Bank of the Russian Federation separately from the key rate introduced in September 2013. From 2021, the refinancing rate is equal to the key rate, and in connection with this, its size has increased significantly.

Information on the size of the refinancing rate (key rate) can be found in the reference information.

Pay attention! If during the violation of the deadline for returning the overpayment the refinancing rate has changed, then for each period the corresponding rate is valid, interest is calculated separately.

Example

The amount of overpayment of income tax is RUB 18,617,987.48.

The organization wrote to the inspectorate an application for the return of the overpayment on 01/11/2020.

The overpayment was returned in violation of the deadline for 95 days - from 02/12/2020 to 05/17/2020.

The refinancing rate was:

from 02/12/2020 to 04/26/2020 - 6%;

from 04/27/2020 to 05/17/2020 - 5.50%.

Let's calculate the amount of interest:

1. Interest for the period from 02/12/2020 to 04/26/2020 (73 days): RUB 18,617,087.48. × 6% / 365 days × 74 days = 226,465.39 rub.
2. Interest for the period from 04/27/2020 to 05/17/2020 (21 days): RUB 18,617,087.48. × 5.50% / 365 days × 21 days = 58,911.61 rub.
3. Interest for the entire period: RUB 226,465.39. + 58,911.61 rub. = 285,377 rub.

Rules for calculating days of delay

The norm is clause 10 of Art. 78 of the Tax Code of the Russian Federation has not established whether the day of return of the overpayment is included in the calculation of calendar days of delay.

The opinion of the Ministry of Finance of the Russian Federation is contradictory:

• interest is not accrued for this day (letter dated January 14, 2013 No. 03-02-07/1-7);
• the day of return is included in the billing period (letters from the Ministry of Finance of Russia dated 06/08/2015 No. 03-04-07/33140 and the Federal Tax Service of Russia dated 07/01/2015 No. BS-4-11 / [email protected] ).

The Presidium of the Supreme Arbitration Court of the Russian Federation (Resolution No. 11372/13 dated January 21, 2014) is of the opinion that the rules for calculating interest should be uniform, including for those accrued for late return of VAT amounts subject to reimbursement from the budget, and other overpaid (collected) ) taxes. And they are as follows:

• the period of delay is determined by the actual number of calendar days of delay, taking into account the day of actual receipt of funds by the bank, while in accordance with clause 10 of Art. 78 of the Tax Code of the Russian Federation, interest is accrued for each calendar day of delay (violation of the deadline) for the return of the overpayment;
• the calculation is made based on the actual number of days in the year (365 or 366).

[email protected] is given in accordance with the actual number of days in the year (order of the Federal Tax Service of Russia dated September 16, 2016 No. ММВ-7-8/ [email protected] ).

Clarification of the amount of interest by the tax authority

If the tax authority did not pay the interest or paid it in full, it must pay it in addition (clauses 10, 11, 12 of Article 78 of the Tax Code of the Russian Federation).

The additional payment occurs within three days after receiving notification from the Federal Treasury about the date of actual return of the overpayment amount (clause 6, article 6.1, clause 12, article 78 of the Tax Code of the Russian Federation). Next, the inspection makes a decision on the return of interest for the remaining days of delay and sending the order to the Federal Treasury.

Example

The application for the return of the overpaid amount was drawn up on January 26, 2020.

Returns must be made no later than 02/26/2020.

The decision to refund the overpayment was made by the tax authority on April 20, 2020.

The delay amounted to 53 calendar days - from 02/27/2020 to 04/20/2020 inclusive.

The inspectorate calculated the interest for 53 days and on the same day sent a payment order to the Federal Treasury to transfer it to the taxpayer.

On April 25, 2020, the inspection received a notification from the Federal Treasury that the refund of the overpayment and interest payment were made on April 24, 2020.

Therefore, for the period from 04/21/2020 to 04/24/2020 (4 days), the inspection must accrue an additional amount of interest and no later than 04/28/2020 send an order to the Federal Treasury to transfer it to the taxpayer.

Transfer deadlines

Receiving a deduction is not a quick procedure. A person needs to collect a lot of documents and fill out a tax return (3-NDFL), and the Federal Tax Service needs to check the accuracy of the information and transfer the money if everything is in order.

If you applied a week ago, there is no need to panic. The inspector is given 3 months for the desk inspection. Often it is done a little earlier, but according to the law, this is how long documents can be studied.

Found an error in your return and submitted a corrected one? Then be prepared that the period allotted for verification will be reset. That is, the countdown must be started from the moment the corrected documents are submitted.

The timing of the transfer of money for tax deductions is established based on:

Reporting

The next important point for us is preparing a tax return. It is precisely this that is necessary for applying to the tax authorities to pay certain contributions, and for receiving certain deductions.

The declaration must be submitted to the tax office in one copy, and in the original. No copies, not even certified ones. Such a document will simply not be accepted from you. How to fill out an income tax return? Everything is very simple.

Special programs that generate declarations for reporting will come to the rescue. Form 3-NDFL will be required. You need to enter data on expenses and income into it, and then click on the “Generate” button. There is nothing difficult or special about it. It is enough to look at the fields in the program once to understand what to write down and where. In addition, here you can see the comments and signatures of the items you need. The tips will definitely facilitate the process of filing a tax return, Form 3-NDFL, for reporting.

What is important to know

To begin with, it is worth clarifying that the Tax Code does not contain an article providing for the recovery of funds from the taxpayer in reverse order. That is, if the tax office itself, after an audit, returned a certain amount to a person, then it has no right to demand its return.

But there are exceptions. The initial decision to transfer the deduction may be reversed in several cases.

Namely:

• the payer violated the legislation of the Russian Federation (forgery of documents, collusion with the inspector);
• the citizen committed actions with some intent;
• the taxpayer himself made a mistake (included incorrect information in the tax return).

If the specified circumstances occurred, then the Federal Tax Service has the right to request that the overpayment be transferred as a deduction. But it is important to remember that you should respond to any requirements only after an official document is received from the tax office, and not a letter or notice signed by an ordinary employee. In general, this rule applies to all cases. Simply put, both when the tax authorities made a mistake, and when the taxpayer himself provided incorrect information.

Accordingly, it is important to remember that if you receive a call from the Federal Tax Service in which an employee of the designated organization reports that an overpayment was discovered on a previously paid deduction and demands to transfer the money, then there is no need to rush. In this case, you should request an official decision on the need for a refund, signed by the head of the tax office. In addition, the paper must clearly indicate the reasons that prompted the Federal Tax Service to file claims.

But it is not recommended to respond to verbal requests. Because if a mistake is made by the tax authorities, then there is a direct intention to correct their own shortcoming without publicity.

Is it possible to overpay by deduction?

According to the rules, the Federal Tax Service is obliged to thoroughly check the documents and information available in the system before transferring the deduction to the taxpayer. Such actions are considered a guarantee that no errors will be made during the return.

But in reality, there are precedents when, after a certain period of time, the taxpayer receives a call or receives a notification that the deduction previously provided to him turned out to be incorrect. Accordingly, the essence of such a notice is the requirement to return the excess amount back.

And then the person begins to doubt whether it is worth paying attention to such calls at all, whether they are legal, and what to do if the tax office demands a refund of the deduction. In fact, the solution to the problem depends on the accompanying factors. But, as practice shows, most likely the funds will need to be returned.

Desk audit results

Incorrect information or submission of an incomplete package of documents leads to the fact that the deduction is not approved. And it takes time to correct the data, and after that the deadline for the desk audit will begin again. Therefore, it is worth monitoring the status of your application yourself.

According to the law, the tax office itself must notify the applicant of the results of the audit within 15 working days (10 days to make a decision, 5 days to communicate it to the taxpayer, clauses 8 and 9 of Article 78 of the Tax Code of the Russian Federation).

In practice, the application does not always reach the addressee. But you can always find out about the results of the check:

1. Calling the Federal Tax Service.
2. Through your personal account on the official website of the Federal Tax Service. You will first have to log in to the system. Information about the status of the application will be displayed in tabular form.

How long can I get a tax refund for purchasing an apartment?

According to the legislation of the Russian Federation, there is no specific period during which payments are returned. This can be done 3, 5 or even 10 years after purchasing a home. The main condition for the return of compensation is the payment of income tax on wages for at least 3 past years.

A deduction for the loan body when purchasing a mortgage home is assigned until it is fully repaid.

Attention! When purchasing an apartment in a new building, documents can be submitted no earlier than the owner receives a certificate of acceptance and transfer of ownership of the property.

The money hasn’t arrived – what should I do?

Let’s say the desk audit ended positively and more than 1 month has passed since its completion, but no money has been received into the account. What to do in this case? Where to contact? You can do this in several ways (any of them or sequentially if the others have no effect).

Receiving oral explanations

The easiest and fastest thing you can do is call the regional office of the Federal Tax Service at your place of residence. You need to contact the debt settlement department. There, most likely, they will simply say that the money is already being transferred. If this is not the case, then the staff will try to send them as soon as possible to avoid further proceedings.

Written appeal to the Federal Tax Service

After the call, the money usually arrives within a week. If after this the funds have not been received, you should contact the head of your Federal Tax Service in writing. The application must indicate:

• when the declaration was submitted;
• for what period and in what amount should the deduction be provided;
• the deadline for receiving notification of a positive decision on return (if it was not received, this must also be indicated);
• date of document preparation;
• on, which violates the tax authority by not fulfilling its obligations.

You can submit an application in person, by mail or directly on the Federal Tax Service website through the “Electronic Services” section. There are options for the most common reasons why citizens apply, for example, non-application of a tax deduction for property tax.

If you want to resolve the issue faster, it is more effective to come with an application to the Federal Tax Service yourself. And be sure to make a claim in two copies - keep the second one with a mark indicating acceptance of the document. When sending a document by mail, use registered mail with notification.

Ways to file a complaint

The applicant can contact the tax office in several ways:

• personal visit to the inspection;
• sending a complaint by mail;
• Submitting an application on the official website of the Federal Tax Service.

When visiting the tax office in person, the application should be prepared in two copies . One copy is handed over to an authorized tax officer, and the second remains in the hands of the applicant with a mark indicating acceptance of the application. It must indicate the date of acceptance of the document, as well as the full name and position of the responsible employee.

The second method is by post . The complaint can be sent by Russian Post, but you should choose a registered letter with return receipt requested. In addition, it would be useful to make an inventory of the contents. When the letter reaches the addressee, the sender will receive a delivery notification by mail. All mail documents must be retained. They are proof that the complaint was sent.

You can complain about violation of the deadlines for receiving a tax deduction on the official website of the Federal Tax Service . To do this, the taxpayer must:

• go to the official website of the Federal Tax Service;
• go to the “Individuals” category;
• from the proposed list, select the item “Filing a complaint to the tax authorities”;
• in the window that opens, you need to click on the option “I want to file a complaint against the actions/inaction of the tax authorities” and log in (register) to your personal account;
• if the applicant does not have a registered personal account on the Federal Tax Service website and does not want to register, then in this case you can select the item “I want to address another issue”;
• in the window that opens, you must select the category to which the applicant belongs: “Individual or individual entrepreneur”, after which the application form will open for filling out.

In the electronic form, you must fill in all required fields and send a request to the inspectorate. The response to the request will be sent to the specified postal address or email.

The applicant has the right to go to court regarding the actions or inaction of authorized persons of the tax service only after appealing the decision of the inspectorate to the Federal Tax Service.

The nuances of obtaining a property deduction

Almost every citizen who has purchased an apartment or house has the right to receive a tax deduction. Taxation of income is often undertaken by the organization, which allows you not to go into details, while the return of part of the cost of purchased real estate has a number of features that you should be aware of:

1. The right to such payment is granted once and cannot be used again.
2. The tax office has the right to refuse a refund of interest if the housing was purchased from close relatives or from your employer.
3. You can submit a declaration for a period of time that does not exceed three years from the date of purchase of the apartment.
4. When a pensioner purchases an apartment, a refund will be made only if the pension amount is not less than the subsistence level in the region.

Also, before submitting an application, you should clarify what documents are needed if the purchased property has special features or the citizen is an individual entrepreneur.

If the homeowner is temporarily unable to work, a deduction can be obtained on the basis of a 2-NDFL certificate for the previous 3 years. If there was no income during this time, the deduction can be returned only after official income appears, and it does not matter how many years have passed since the purchase of the apartment.

Refund for family members

Often, property is acquired as shared ownership, with shares allocated to minor children or incapacitated family members. How to obtain a tax deduction in this case should be discussed separately. If the apartment is owned by a child, the right to an income tax refund is granted to his legal representatives. Parents will need to collect a package of documents, and the confirmation of payment must indicate the details of one of them.

It will not be difficult to obtain an income tax refund for a spouse if the purchase of real estate is registered as joint ownership. If everyone has their own certificate of title, receiving interest is available only to the person indicated in it. When purchasing an apartment with a mortgage, you should be prepared that the interest deduction is distributed annually upon application from all owners only in case of joint ownership. If you have existing shares, you will not be able to participate in the calculation of the refund amount - the tax authority makes calculations based on documents of ownership.

The procedure for returning income tax when purchasing an apartment is strictly regulated; all the features and nuances are spelled out in official documents. Personal circumstances and any factors cannot influence changes in the amount of payments, the list of required documents and the timing of receiving the deduction. A competent approach to registering property guarantees every citizen of the Russian Federation a property tax deduction for the purchase of an apartment, house or land plot. There are no restrictions on the direction of funds - you can spend the amount received at your own discretion, no reporting is required.

The personal experience of people applying for income tax refunds shows that sometimes issues arise that are easier to resolve at the time of preparing a package of documents. Advice from citizens who have gone through this procedure will help you get money faster and avoid having to redo your declaration.

Taxpayer actions

If the apartment deduction is not paid on time, you should do one of the following:

• Call the Federal Tax Service directly, contact the debt settlement department, and ask why the institution is delaying the return of the property deduction. As a rule, this is enough for tax officials to hurry up with the transfers.
• If even after the telephone call the INFS does not return the deduction, a statement of claim is written. The header of the document is drawn up in the approved form, and in the text itself it is necessary to indicate when you submitted the declaration and application, and a positive decision was made.

The second way can be taken immediately by finding out why the tax deduction for the apartment is not transferred. This can be done either in person or through the website. To speed up the process, it is better to go to the tax office yourself and submit an application, receiving in response a mark 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.

To a bank account through the tax office

• The deadline for paying tax deductions through the Federal Tax Service is 120 calendar days.

When you receive a tax deduction when purchasing an apartment directly depends on the correctness of the paperwork.

• According to clause 7 of Article 220 of the Tax Code of the Russian Federation, the Federal Tax Service will check your right to receive a tax deduction when purchasing an apartment within 3 months from the date of submission of documents, this is called a desk audit.
• 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 submission of the application.

It is important to understand: for 3 months , approves the payment amount, and the Treasury transfers the tax deduction for the purchase of an apartment within 1 month from filing the application.

Moral damage

Not all taxpayers know that if the transfer does not occur within the prescribed period, then the tax office 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, employees of the Federal Tax Service “forget” about this obligation and simply do not charge amounts for damage. 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 moral damages will amount to about 600 rubles. When you receive it at the end of the year, you will have to report it as income and pay 13%. The fuss associated with the resulting responsibilities due to receiving this damage does not always justify its amount.

It is still recommended to submit a complaint to the Federal Tax Service of your region in person. Also, before filing a claim for an unpaid amount of tax within the prescribed period, you should check the documents confirming that the details have been filled out correctly. Often, taxpayers themselves make mistakes in indicating the current account, and then wait for the receipt to occur.

What do you need to do to receive interest?

If, after 4 months from the date of filing the application and declaration, the refund amount has not been transferred and there have been no notifications from the inspector by mail or telephone, you can safely write a complaint to the tax office, not only demanding to transfer the overpaid tax due to you, but also to pay interest for each day of delay.

If the tax office does not satisfy your demands, you must further defend your rights, but in court.

How to determine the number of days of delay?

You need to start counting from the next day after the expiration of the deadlines established by the state for conducting a desk audit and transferring funds, and up to and including the day the refund amount is received in the taxpayer’s personal account.

EXAMPLE. Sorokin A.V. filed a 3-NDFL declaration along with an application for a property tax deduction in the amount of 97,000 rubles on 03/16/2015. The desk audit ended on 06/16/2015, no notifications were received from the tax office, the deduction should have been transferred by 07/16/2015, but That did not happen. On July 20, 2015, Sorokin wrote a complaint to the tax office demanding that he transfer the overpaid tax and pay interest for the days of delay in returning it. On 07/23/15, the tax inspector called him and said that he needed to bring a copy of the receipt for the transfer of funds. The next day he reported it, and on August 5, 2015, the deduction was transferred to him. Thus, the number of days of delay (from July 17, 2015 to August 5, 2015) was 20 days.

How much interest is calculated?

According to paragraph 10 of Article 78 of the Tax Code of the Russian Federation, the interest rate in this case is equal to the refinancing rate in effect on the days of delay in repayment.

EXAMPLE. In the case of Sorokin, the amount to be returned will be as follows: 97,000 x 8.25% x 1/365 x 20 = 438.49 rubles.

IMPORTANT! Since interest received for late returns is also a tax, do not forget to pay income tax on them in the amount of 13% or offset it in the 3-NDFL declaration next year.

When and how to apply for a deduction from your employer

You can receive a tax deduction from your employer without waiting for a new reporting period. Standard or professional benefits are issued at the very beginning of the calendar year . You just need to write a corresponding statement, and the employer is obliged to provide them. Has no right to refuse.

IMPORTANT!

The right to such privileges will have to be documented. For example, attach a certificate of disability, birth certificates of children, certificates of combatants, and so on.

However, not all so simple. Some types of personal income tax benefits are received from the employer only after receiving an official notification from the Federal Tax Service. These are social (treatment, education) and property (buying and selling housing) benefits. In this case you will need:

• provide documents (checks, contracts, statements, etc.) to the inspectorate;
• wait for the official decision of the inspection (notification);
• give notice to the employer.

In this case, when should an employer apply for a tax deduction? In January-February, if you apply for a standard one, or from the moment the right to it arises. Or after receiving an official notification from the Federal Tax Service when processing other deductions.

How to submit documents to get money quickly

There are two ways to submit documents to receive a deduction: contact the nearest tax office or send an electronic application in the taxpayer’s personal account on the website nalog.ru. If you decide to do everything the old fashioned way and go to the Federal Tax Service, be prepared to wait a year or even longer for the deduction. A faster method is the second, that is, electronic.

Firstly, there is no risk of losing papers. In the case of paper documents, there is a possibility that the tax officer will lose some of them. And because of this, the calculation of the deduction will be delayed. If the original certificate is lost, you will have to obtain it again, and this also takes time. Moreover, in order to apply for a deduction through the site, the user uploads scans, the likelihood of which is much less lost.

Secondly, when you upload papers via the Internet, they enter the general database of the Federal Tax Service and can be accessed at any branch. If you took the documents to a specific inspection, then when you change your place of residence, you will have to remove the papers from there and redirect them to another Federal Tax Service. This also takes time. With a personal account, moving is not scary. A new department of the Federal Tax Service will be automatically linked to the office, and inspectors will see the necessary scans of documents.

Another advantage of electronic document submission is the absence of paper statements. They are issued if you submit an application through the tax office. The extract confirms that the Federal Tax Service specialist accepted the documents. If the taxpayer loses it, it will be difficult to prove the transfer. It is possible that they will be forced to collect the papers again.

In addition, the status of the electronic application is easy to track. The same cannot be said about paper. The IRS will keep you in the dark for many months. You can find out whether there was a desk audit and whether the deduction was approved only at the inspection itself. You will have to go there with questions more than once.

When and how to receive through the Federal Tax Service of Russia

Any deduction can be issued at the territorial branch of the Federal Tax Service of the Russian Federation. But this method has certain disadvantages. Thus, when applying for a tax deduction through the Federal Tax Service, the deadline for submitting documents is determined in the articles of the “Personal Income Tax” chapter of the Tax Code of the Russian Federation. Namely: you can apply for a personal income tax refund to the inspectorate only at the end of the year in which the right to the benefit arose.

It sounds complicated, but let's understand it with an example.

Alexander the Bug is a resident of the Russian Federation, works conscientiously at Vesely Dolphin LLC and receives a salary. Let’s say that in 2020 Alexander acquired the right to a deduction. Moreover, its type does not matter. For example, in the life of Bukashka A.B. the following changes have occurred:

• a new addition has appeared in the family - they gave birth to or adopted a baby, or took them under guardianship or guardianship (standard NV);
• spent money on treatment, education, medications for themselves and their family members (social);
• made a contribution to charity (social);
• bought a new apartment or residential building or shares in residential real estate (property).

Consequently, Bukashka has the right to receive a personal income tax refund through the Federal Tax Service only in 2021. In other words, the benefit is provided only based on the results of the expired tax period - a full calendar year. This is the main disadvantage of personal income tax refund through the tax office, that is, you will have to wait a long time. But there is also a significant advantage: the refund will be made in one amount, this is always more tangible financially, since the amount will not spread out over the months.

How to speed up your tax refund

In order not to test your patience and not wonder when your tax will be returned, it is better to submit the 3-NDFL declaration through the taxpayer’s personal account. You can register in your personal account by contacting the tax office at your place of registration or on the official website of the Federal Tax Service of the Russian Federation nalog.ru. Your personal account already has a program for filling out a declaration, instructions for working with this program, it contains all the information about your income, which is automatically transferred to the declaration. You can see when this information was submitted by your employer, monitor the progress of the desk audit of your return and see when it is completed, receive notifications from the tax office if something needs to be corrected on your return, and also apply for a tax refund. And all this without leaving home and without standing in lines.

If you do not have the opportunity to do this through your personal account, then you should not rush yourself and do not force an accountant, since incorrectly issued income certificates will lead to the return of declarations and the refusal of a tax refund. It is necessary to carefully and completely fill out all lines and sheets of the declaration so that you do not have to fill out everything again and wait for a tax refund.

For what period can personal income tax be returned?

If a citizen decides to apply for a tax deduction, then he needs to know for what period it is possible to get his money back. It is possible to begin registration after receiving ownership rights for any period of time, the main thing is that it does not exceed 3 years in total.

For example: a citizen applied for a tax refund in 2019, and an apartment was purchased in 2010. The funds can only be returned from 2015, three years before filing documents for a refund. You should not apply for a deduction in 2021 if the property was purchased in 2017: this is allowed later.

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Penalties imposed on tax authorities for violation of deadlines for payment of property deductions

Every citizen who is late in transferring any type of taxes to the state budget is subject to either penalties or punitive deductions in accordance with current legislation. But the Tax Code of the Russian Federation also specifies the retroactive force of the law in case of violation of deadlines by the state, which is called compensation for moral damage caused to citizens. Thus, if the tax office does not transfer the tax deduction on time, its actions should lead to fines.

Tax legislation has a special form for calculating moral damage incurred, which is determined based on the following criteria:

• The total amount of the deduction presented for reimbursement.
• The conversion factor determined by the Central Bank of the Russian Federation at the time of the violation.
• The actual period of delay in payment in full days relative to the expiration of the deadline for the transfer.

Desk verification of the declaration

Thus, the payment of moral damage occurs according to the following scheme: the approved deduction amount is multiplied by the Central Bank coefficient and divided by 360 days, and the result obtained is relevant on the day of payment of the main debt by the Federal Tax Service. In practice, tax authorities often do not take into account and do not pay citizens the amount of costs, which also requires increased attention from taxpayers, who should be reminded of the payments due to them.

Important! Any moral costs and penalties transferred by the tax inspectorate are regarded by the state as a citizen’s income and must be subject to an income tax of 13%, which the taxpayer must indicate in the 3-NDFL declaration filed in the next reporting period and transfer the corresponding amounts to the budget.

If refused

The taxpayer filed a declaration regarding the property, but the tax office denied the deduction, then there is still a chance to receive a personal income tax deduction. First, you need to find out why the refusal took place - the personal income tax return was drawn up incorrectly, the taxpayer’s account was incorrectly indicated, or for another reason. The inspection should give an extended answer, and then act on its results.

Often it is enough to redo documents or file a complaint. The tax office will have to reconsider the appeal, and if the decision is positive, recalculate the amount of the deduction based on the amount of personal income tax paid.