Many working Russians apply to the Federal Tax Service for a tax deduction: some want to reimburse part of the costs of buying a home, others for training or treatment. Regardless of the type of return, the law sets certain deadlines for the transfer of funds. And many do not know what to do if the tax office does not transfer the tax deduction on time. We'll talk about this in the article.
Tax refund deadline
The starting point is the moment an individual submits a document to the Federal Tax Service at the place of registration of the citizen.
However, based on the decision of an authorized employee of the Federal Tax Service and without the participation of senior officials of the tax inspectorate, the establishment of the fact of excessive payment of any tax, including income tax, is carried out only after control measures have been completed.
Accordingly, the refund period is automatically extended for the duration of the desk audit of the information available to the tax authorities. In fact, a positive decision on a return is made only if no errors or inconsistencies in the data were identified during the cameral.
So how many days after the desk audit is the money transferred? For the answer, let's turn to clause 2 of Art.
An example of receiving money as a deduction could be a refund for education (under Art.
Components of a complaint
In the upper right corner two main points are indicated:
- Contact details and exact name of the receiving authority, including location. Federal Tax Service, Inspectorate of the Federal Tax Service or the Administration of the subject.
- The name of the person or organization that filed the complaint. This could be an individual entrepreneur, an organization or an individual. If desired, it is possible to indicate the address, contact phone number, fax and other information.
After the contacts, in the middle of the sheet, is the name of the document itself, “Complaint against.” The text that follows should explain the situation briefly and clearly.
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Property tax deduction (Art.
220 of the Tax Code of the Russian Federation). This can be a tax deduction, for example, for an apartment, a residential building, a land plot, for interest on a mortgage and on a loan for building a house.
Tax deduction: deadlines for consideration and payment The deadline for receiving a tax deduction through the Federal Tax Service after submitting documents includes the following stages:
- time for desk verification of personal income tax declaration 3,
- time to transfer money to the taxpayer’s bank account.
After how many months the tax office pays the tax deduction will also depend on when you filed an application for a refund of the amount of overpaid tax.
If you receive a deduction through your employer, the deadline for reviewing documents is different (more on this below).
How long does a desk tax audit take? A desk tax audit is a check of compliance with legislation on taxes and fees based on a tax return (calculations) and documents that the taxpayer submitted to the Federal Tax Service, as well as documents that the tax authority has.
Correctness of details
There are people working in the tax office who can also make mistakes. But sometimes the reason for the non-receipt of funds lies in the fact that the applicant himself indicated the details for the transfer incorrectly. Therefore, before starting the “showdown”, it is better to check again whether you have entered the account details correctly.
Step-by-step algorithm of actions if you are denied a tax refund. Complaint about refusal.
You filed a 3-NDFL declaration, declared a deduction, and the budget must return income tax to you. However, the tax office refused you this. What to do? Here you need a complaint to the tax office. But first things first.
Let's start from afar. You have submitted your declaration.
First of all, your declaration must undergo a tax inspection (it is called a desk audit). Having received the declaration, the tax authorities themselves begin checking automatically without any additional actions on your part.
The verification period is 3 months. As a result of the inspection, a special Act is drawn up.
It indicates the results of the check. For example, violations identified when filling out a declaration.
If the inspection decided not to provide you with a deduction, then this will also be written in the act. The document will be sent to you by mail or delivered in person against signature.
What if the tax office demands a refund of the deduction?
But the savings-mortgage system for military personnel is one of the forms of state support.
Thus, the employees of the Federal Tax Service, who approved the provision of the deduction, made a mistake.
After a significant period of time, the Federal Tax Service realized that a serious mistake had been made in approving this deduction and intended to return to state income the funds previously received by citizens on the basis of this erroneous decision.
The tax office is delaying the return of personal income tax.
They called the tax office directly, it turned out that when registering the documents they submitted them two weeks later, then they danced from that date.
There is no way to prove that we brought them earlier; the next time we always took paper confirming the date of submission of the documents.
So maybe it worked for you too. All returns arrived to us on time before the deadline.
Like June 26, 2014, 12:40 We took the inventory and there is a date for receiving documents! Like June 26, 2014, 1:01 pm Russia, Moscow Eh, that’s disgusting then.
We tried calling the tax office directly, maybe they’ll tell you something. Now wait for the transfer.Today
No payment of 13% tax for more than 4 months.
I submitted documents for a tax refund on 02/07/15. Today is 06/16/15 - the money has not yet been transferred. For a month I called the Federal Tax Service Inspectorate No. 3 in Usman, I only got through today, but not to the right department. On one number they said that my application was not there, on another number they said that the application was registered on 05.22.15, my documents passed the desk check... As a result, no one really told me where my application went and why it did not reach the arrears department. They tried to switch to the right employee, but at first they didn’t pick up the phone, then, when I called back, they just hung up…. Where can I file a complaint and when will I get my money back?
The tax office does not transfer property deductions on time - what to do?
A property deduction is a constant amount specified by law that partially compensates for the amount of taxes already paid on the income of citizens in connection with their acquisition of residential real estate. This benefit applies both to the purchase of a property using your own or privately borrowed funds, and after taking out a targeted mortgage loan for the purpose of purchasing housing.
In the first case, the maximum amount claimed for compensation is 13% of RUB 2.0 million. upon documentary confirmation of all expenses incurred within this amount. In the second case, an individual is provided with a refund of mortgage interest, which cannot exceed RUB 3.0 million. for the entire lending period, no more than the amount of interest paid on the loan for the current reporting tax period and no more than the amount of income taxes actually paid for this period, according to form 2-NDFL.
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A delay in the payment of property deductions by tax authorities may be a consequence of objective reasons (for example, the presence of inaccuracies in the submitted declaration or when an incomplete set of supporting documents was provided) or the result of official negligence. If the tax office delays the payment of a property deduction due to deficiencies identified by Federal Tax Service specialists in the documents submitted by the taxpayer, it is enough for him to correct the existing deficiencies. But if the tax authorities cannot justify the delay in transferring tax refunds, they cannot limit themselves to oral conversations; they must present their claims in writing.
Documents required to obtain a tax deduction
Property deduction when purchasing a residential building
To receive a property deduction due by law, the taxpayer is required to provide the following set of documents:
- A valid passport of a citizen of the Russian Federation.
- A document confirming the right to own a residential property. It can be either a certificate of ownership or an extract from the unified state register about the ownership of an apartment, house, land plot or other property.
- An agreement drawn up between the seller and the buyer in the form of a purchase and sale agreement, confirming the official transfer of ownership from one person to another, indicating the transaction amount, as well as the attached deed of transfer of ownership of the specified housing. The seller can be an individual, an individual entrepreneur or a company.
Important! The contract must be accompanied by all available documents, receipts and payment orders certifying the actual transfer of funds to the seller as payment for the transferred object.
- When the buyer contacts the bank for a mortgage loan, the tax authority must also provide a loan agreement signed by both parties with an appendix sheet on the appointment of annuity payments indicating the accrual of interest for each required payment. The agreement with the bank also includes payment stubs actually made for the current reporting period.
- A certificate in form 2-NDFL confirming that the citizen has received income and paid income tax in the amount of 13% of the total amount of assessments.
Buying an apartment with a mortgage
All of these documents are supplemented by the 3-NDFL declaration, collected in a common package and submitted at a time to a special window in the Federal Tax Service Inspectorate office against a receipt with a list of all papers submitted for consideration. After carrying out this procedure, the documents are considered accepted and a desk audit is scheduled, carried out within the established time frame.
An important amendment is that when acquiring a residential property by direct purchase after January 1, 2021, the minimum period of its ownership must be at least 5 years from the date of receipt of the certificate of ownership, and before this period a citizen has no right to receive a property deduction if the requirements are not met the following conditions:
- When transferring an object into ownership by executing a gift agreement or will after the death of the previous owner.
- During the privatization of socially rented housing.
- When drawing up a specialized agreement for indefinite maintenance on the basis of the owner of an apartment or house.
Such a long period was introduced to limit illegal business activities, when a person purchases several real estate properties from a developer, receives a tax deduction, and after 2 years sells this property to the next owner at an inflated price, but at a higher stage of readiness, who, in turn, will also qualify for personal income tax reimbursement.
Our lawyers know the answer to your question
Julia, good afternoon. The inspectorate must return the overpaid tax within one month from the day the citizen submitted an application for a refund (Clause 6, Article 78 of the Tax Code of the Russian Federation). However, before returning personal income tax, the tax office has the right to conduct a desk audit of the declaration in Form 3-NDFL. The inspection period is three months (clause 2 of Article 88 of the Tax Code of the Russian Federation).
Thus, the maximum period during which the tax office must return the overpaid tax is four months (from the date of filing the declaration). If the deadline for the return of personal income tax (established in clause 6 of Article 78 of the Tax Code of the Russian Federation) is violated, the citizen has the right to demand payment of interest for the delay in tax refund.
Interest is accrued for each calendar day of delay based on the refinancing rate in effect on the days the repayment deadline was missed. Such rules are established by paragraph 10 of Article 78 of the Tax Code of the Russian Federation. The complaint can be submitted to the inspectorate in person or sent by mail. In the first case (when transferring in person), make a complaint in two copies.
Give the first one to the inspectorate. The second one will remain with you. In this case, ask the tax inspector accepting the complaint to put a stamp on the second (your) copies indicating acceptance of the complaint indicating the current date. In the second case (by mail), send the complaint in a valuable letter with a list of attachments and acknowledgment of delivery.
Be sure to keep the postal receipt and any subsequent notification you receive. These documents will confirm that the complaint was sent to the tax office. Contents of the complaint to the tax office In addition to the mandatory details in the complaint, it is advisable to state your complaints. The best option is to indicate the norms of the law that, in your opinion, have been violated.
To the Head of the Inspectorate of the Federal Tax Service of Russia No. XX for Moscow
127254, Moscow, st. Rustaveli, building 12/7
FROM WHOM
Petrov Ivan Nikolaevich
DOC.UD. PERSONALITY
PROJ. BY THE ADDRESS
109125, Moscow, Lyublinskaya st., building 9, bldg. 2, apt. 28
CONT. TELEPHONE
Time limits for receiving tax deductions stipulated by law
According to the Tax Code of the Russian Federation, a person who provided all the necessary documents for the past reporting period from January 1 to December 31 of last year no later than April 30 of the current year, provided that the declaration in Form 3-NDFL and the documents attached to it are filled out without any or violations and errors, may qualify for a tax deduction from the Federal Tax Service within the following periods:
- Tax inspectors are given up to 3 months to analyze and desk check all provided data, followed by making a decision on tax refund. The progress of this check can be monitored by an individual either by calling a multi-channel telephone for information from the tax service at 8-800-222-22-22, followed by indicating personal passport data and TIN number to the operator, or if you have an account through the online service of the tax service using the link. Also, a citizen can monitor the process of desk processing of the data provided to him using a single portal of public services on the website, again if he has a registered personal account page.
- After checking the declaration, the individual is notified of the results of bureaucratic actions and has the opportunity to write an application for tax refund, and tax authorities are required to make a transfer within up to 30 days to the applicant’s current account or bank card.
Submitting documents for deduction
Thus, the maximum period for providing a tax deduction cannot exceed four months from the date the inspectors accepted the declaration. However, if a citizen independently monitors the amount of tax contributions he has made to the state budget, he can calculate the figure required for reimbursement and draw up an application simultaneously with the preparation of the 3-NDFL document or even earlier, which can significantly speed up the accrual of funds to him if the amount is correctly calculated, refundable.
I confirmed my right to the Federal Tax Service, but the money never arrived: what should I do?
Receipt of money according to the declared deduction (property/social/standard) does not always go smoothly. Let's look at the situation when you submitted a declaration with the necessary documents to the inspectorate, the tax authorities, after checking this declaration, confirmed your right to a deduction, but you never received the money on time.
You will learn about the results of the desk audit of your declaration and, therefore, whether the money will be returned to you when you receive from the Federal Tax Service a message about the results of the consideration of your application for a personal income tax refund, which the tax authorities are required to send to you within 15 working days from the date of submission of the application or completion desk audit of the declaration However, tax authorities do not always send such a notice, so you can:
- call the inspector who conducted the desk inspection;
- use the service “Find out about the completion of the verification of the income declaration” on the website of the Federal Tax Service of your region
As practice shows, it is better to call the Federal Tax Service. And the online service is not available in all regions.
Personal income tax return deadline
So, the tax authorities, having made a positive decision on your application for a personal income tax refund, must transfer the money to you:
- You submitted your tax refund application after completing a desk audit of the declaration in the form, then no later than 1 month from the date of receipt of this application
- you submitted an application for a tax refund along with your declaration, then no later than 4 months from the date of submission of the declaration (3 months for conducting a desk audit + 1 month for a refund. After all, the one-month period for a tax refund will begin to run only after the completion of a desk audit of the declaration in which the deduction was claimed
If the specified return deadlines have passed and the money has not been received, take action.
Your actions in case of non-receipt of money
Each inspection has its own unwritten rules of work. Therefore, it is quite problematic to give some kind of universal recipe on how to speed up receiving money. We will tell you how to proceed, and you choose for yourself what suits you best.
ACTION 1. Call the Federal Tax Service. Call your tax department (usually the debt settlement department) and find out why you haven't received your money yet. Most likely, they will tell you over the phone that the money has been sent. And even if in fact this is not the case, the inspectors, realizing that you are monitoring this issue, will try to quickly draw up documents for the transfer of money.
ACTION 2. We write an application to the Federal Tax Service. If after calling the inspectorate you have not received the money within about a week, then write a statement with the following content.
To the Head of the Federal Tax Service of Russia No. 30 for Moscow from Stepanova O.M. TIN 773059316970, registered at the address: 121170, Moscow, st. Poklonnaya, 8, apt. 25 phone:
Statement
On April 22, 2013, I submitted a personal income tax declaration for 2012 (with the declared amount of property deduction in the amount of 2,000,000 rubles) and an application for a refund of the personal income tax amount overpaid in 2012 in the amount of 260,000 rubles.
On August 15, 2013, I received a notification that a decision had been made to return the overpaid amount of personal income tax in the amount specified in my application. However, as of September 2, 2013, the money was not returned to me, thereby the Federal Tax Service violated the provisions of clause 6 of Art. 78 Tax Code of the Russian Federation.
Please look into the current situation and transfer the amount due to me as soon as possible. Otherwise, I will be forced to file a complaint with the Federal Tax Service in Moscow.
In addition, I remind you of the obligation of the Federal Tax Service to pay me interest for violating the deadlines for the return of overpaid tax in accordance with the provisions of clause 10 of Art. 78 Tax Code of the Russian Federation.
If the Federal Tax Service did not notify you of the decision to return/refuse, be sure to indicate this in your application.
The most convenient way to submit an application is via the Internet, using the “Applying to the Federal Tax Service (IFTS)” service on the website of the Federal Tax Service of your region in the “Electronic Services” section.
As a rule, a link to this service is located on the start page of the site. As, for example, on the website page of the Federal Tax Service for Moscow.
You can also submit an application in person to the Federal Tax Service or send it by mail.
Is the inspectorate delaying the return of personal income tax deductions? Don’t let things take their course, beat the tax authorities until the money arrives to you
To speed up the process, we recommend that you still take the statement of non-receipt of money to the inspectorate yourself. And do not forget to get a mark on your copy of this application from the office of the Federal Tax Service.
If you send it by mail, be sure to send a letter with notification and a description of the attachment.
As a rule, after such an application, the money reaches the applicant very quickly.
ACTION 3. We write a complaint to the Federal Tax Service of our region. If there is no response from the tax authorities approximately a week after you submitted your application for non-receipt of money, file a complaint with the Federal Tax Service of your region, in which you describe in detail the entire situation.
You can also submit a complaint through the service on the website of the Federal Tax Service, in person or by mail.
"Compensation for moral damage"
If you miss the tax refund deadline, the tax authorities must pay you interest, the amount of which is calculated as follows:
Most often, tax authorities do not pay interest without a reminder of this obligation. Therefore, you must decide for yourself whether you need this “compensation”. After all, for example, if the tax authorities are 10 days late in returning 260,000 rubles. (2,000,000 rubles (maximum amount of property deduction) x 13%), then the amount of accrued interest will be only 596 rubles. In this case, you will have to file a declaration at the end of the year in which you received interest and pay from this amount
Of course, it can be argued that the amount of interest received is not subject to personal income tax. As an argument, we can draw an analogy with organizations for which interest received for late tax returns is not subject to income tax. But in any case, this is wasted time and nerves. Whether it's worth it is up to you to decide.
If you are determined to receive interest, write a corresponding application to your Federal Tax Service.
Finally, we want to give some advice. It is possible that the Federal Tax Service does not return your money because you yourself made a mistake when specifying the details to which the refunded tax should be transferred. Therefore, carefully check the correctness of all the specified details in the personal income tax refund application. And if necessary, submit an adjusted application.
Some employees of our magazine have already returned personal income tax in connection with receiving various deductions. And they want to express their gratitude to the Moscow Inspectorate of the Federal Tax Service No. 16, 18, 19, 23, 24, 25, 27, 28, 35, 43, the Moscow region MIFTS No. 1, 17 and 22, as well as the Inspectorate of the Federal Tax Service for the city of Kemerovo and the Inspectorate of the Federal Tax Service of Russia No. 3 in the Republic of Tatarstan for timely return of money on declared deductions.
Actions of the taxpayer in case of delay in payment of property deduction
Important! The tax office does not transfer property deductions on time - what to do? When such cases occur, a citizen should take the following steps to resolve problems:
- The tax office does not return the personal income tax deduction - where to complain? To begin, you should contact the hotline or trust numbers, or directly the contact number of the district department of the Federal Tax Service to which the taxpayer is assigned. All contact information, as well as addresses of departments in Moscow, can be found here. When contacting, you must report the fact of violation of the statutory deadlines for accruing funds, indicating personal information about the citizen of the Russian Federation, after which you should wait another 7 to 10 days before the deduction is accrued. You can also contact us using the feedback form in your personal account on the inspection website.
- If the appeal did not help, and the approved amount was never paid, the citizen should write an official complaint to the tax authority according to the established form, in which he outlines the essence of the violation on the part of the department, and also attach copies of documents indicating the date of filing the declaration, and also her statements.
- If these measures do not bring the expected result, which is extremely rare, then an individual has every right to complain in writing to the central branch of the Federal Tax Service with a demand to understand the current situation.
Filling out a complaint to the Federal Tax Service
For a more prompt response from tax authorities, a citizen should set aside time for a personal visit to the territorial division of the inspectorate at his place of registration and submit documents according to the established template personally to the inspectors.
Citizens should remember that if a tax deduction does not arrive on time, you cannot just sit and wait, since the reasons for this can be completely different, which need to be sorted out so as not to lose the money owed by law.
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:
- Calling the Federal Tax Service.
- 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.
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.
Material compensation
Late payment of taxes leads to the accrual of penalties and fines against the taxpayer. Exactly the same measures apply to the Federal Tax Service, which violates the deadlines for transferring deductions. The obligation to compensate for moral damage is specified in paragraph 10 of Art. 78 Tax Code of the Russian Federation.
The amount of compensation is calculated as follows:
Compensation amount = deduction amount*length of delay in days*Central Bank refinancing rate in effect at the time of delay/100%*1/360 days.
The current refinancing rate is 5.5% per annum (from April 27, 2021).
Typically, tax authorities do not transfer compensation on their own initiative. Therefore, you will need to declare your rights. Although the payout amounts are not so large, many people solve this problem by “hushing up”.
Actions of a citizen in case of refusal of personal income tax reimbursement by the inspectorate
From time to time, situations occur when the tax inspectorate refuses a personal income tax refund based on the results of a desk audit. In such cases, an individual has the right to act in the following ways:
- Visit the regional department of the Federal Tax Service or write an email using the contact details or the feedback form on the website to find out why the payment was refused.
- If you agree with the justifications presented, be satisfied with the answer and no longer apply for payments from the state.
- If the main reason for the refusal is identified in incorrectly executed documents or errors made while filling out the 3-NDFL declaration, the citizen should correct all the shortcomings as soon as possible, after which all documents are returned for approval to the inspectorate.
Important! All tax documents must be drawn up in strict accordance with internal regulations and compliance with numerous nuances specified in the Tax Code of the Russian Federation, therefore, in order to avoid bureaucratic problems or delays in verification and payments, an individual should seek help from professionals - lawyers for a fee, who have positive experience of repeated drawing up such documents for citizens, as well as (in some cases) for accounting employees of enterprises where they are employed. If there are errors, the Federal Tax Service is obliged to return the documents back to the owner.
- In the event of an unfounded reason for refusal, a citizen has the right to draw up a corresponding complaint or several complaints at the same time to submit them to various departments of the Federal Tax Service - at the place of registration and to the regional or central unit.
- In exceptional cases, when none of the listed methods has the desired result, the taxpayer can file a statement of claim in court and defend his interests at a scheduled meeting. However, all cases considered by government agencies against their colleagues, as a rule, end in failure for individuals, and to handle such cases it is necessary to hire highly professional lawyers, whose fees for conducting cases can often exceed the amount of compensation under personal income tax, which makes this process pointless.
Nevertheless, defending their rights is the civic duty of every citizen, since their appeals to a large number of higher authorities can provoke additional checks and reshuffles in departments, which, ultimately, will inevitably lead to improved work and the level of service to the population in government organizations.
Using a lawyer
All of the above cases are rather an exception to the rule than the norm, and subject to compliance with all current inspection standards, tax deductions are accrued in full and within the time limits established by law.
conclusions
Most people simply forget that receiving absolutely all types of income taxes is the legal right of any person who works. That is why you need to very carefully collect all the documents, write the application correctly, and most importantly, intelligently defend your rights.
If complaints have no effect and there is no money, then the most correct solution would be to go to court, but you need to have a lot of evidence. The court is most often on the side of the taxpayer. The most important thing is that a person acts exclusively by legal methods. It is also very important to have accurate evidence of illegal tax actions.
