How to return income tax from salary: refund of 13 percent personal income tax

Citizens who need to fill out and submit a document such as 3-NDFL to the tax service often experience difficulties with concepts such as “amount transferred from the previous year” and “deduction for previous years.” These phrases, in fact, are standard and are associated with the process of returning the property deduction (since other deductions are not transferred). In the text, we will understand what constitutes a return on previous tax documents - declarations, how to calculate the figure transferred from past years, and how the declaration is filled out in this situation - what and where the payer needs to indicate.

Deduction for previous years

About return

An officially employed person makes tax contributions every month. This happens without his participation - the employer is required to transfer 13% of the employee’s income. The taxpayer can return part of these funds. Reimbursement of personal income tax is possible in several cases.

• An employee has purchased housing or a plot of land for development, and accordingly can qualify for a property benefit.
• The employee paid for expensive treatment or training and now has the right to request compensation.
• The citizen took advanced training courses, received higher, secondary specialized and any other education.

All deductions are made through the tax office.

An individual collects the necessary package of documents and then transfers it to the Federal Tax Service office at the place of residence. Tax authorities will check them and make a decision on the possibility of refunding personal income tax in the declared amount. If the tax service satisfies the request, the money will be transferred to the specified payment details - within a month after a positive resolution of the issue. If he refuses, the person will receive a written notification stating all the reasons for the refusal.

What deductions can an employee receive from an employer?

What deductions can an employee receive from an employer and what is needed for this?

1. Standard tax deduction

2. Social tax deduction

3. Professional tax deduction

Standard deduction

Typically, this deduction is used by employees with children. The deduction amount is 1,400 rubles for the first child, 1,400 rubles for the second child, 3,000 rubles for the third and each subsequent child, 12,000 rubles for each child if the child under 18 years of age is a disabled child, or full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II. The deduction also applies to the guardian, trustee, foster parent, spouse of the foster parent, who is supporting the child, in the following amounts: 1,400 rubles for the first child, 1,400 rubles for the second child, 3,000 rubles for the third and each subsequent child, 6,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is disabled Group I or II

Each parent (guardian, trustee) has the right to take advantage of the deduction by submitting an application to the employer and attaching copies of the relevant documents. The deduction is provided for each child under 18 years of age, as well as for each full-time student, graduate student, resident, intern, student, cadet up to 24 years of age.

A double deduction is provided to the only parent (adoptive parent), adoptive parent, guardian, trustee. The provision of the specified tax deduction to the only parent ceases from the month following the month of marriage. The concept of “sole parent” means the absence of a second parent in a child, for example, due to death, recognition of the parent as missing, or declaration of death. The fact that parents are divorced does not mean that the child does not have a second parent. The ex-spouse’s evasion of paying alimony also does not mean that the child does not have a second parent. Also, the deduction is provided in double amount to one of the parents (adoptive parents) of their choice on the basis of an application for refusal of the other parent (adoptive parent) to receive the deduction, but provided that the refused parent has the right to receive a deduction based on income taxed at the rate 13%.

The tax deduction is valid until the month in which the employee’s income (with the exception of income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation), calculated on an accrual basis at a tax rate of 13%, exceeded 350,000 rubles. If an employee has several jobs, the deduction is provided by one employer of his choice based on an application. The deduction is provided from the month of birth of the child (children), or from the month in which the adoption took place, guardianship (trusteeship) was established, or from the month of entry into force of the agreement on the transfer of the child (children) to be raised in a family. As for the deduction for children studying in educational institutions, it applies to the entire period of study of the child (children), including academic leave. If the taxpayer does not start working from the first month of the year, deductions are provided taking into account the income received from the beginning of the year at another place of work. The amount of income received is confirmed by a certificate of income received by the taxpayer, issued at the previous place of work

There are other standard deductions, but in practice they are used less frequently. This is a deduction in the amount of 3,000 rubles, provided, in particular, to “Chernobyl victims”, persons injured as a result of accidents who participated in nuclear weapons tests; a deduction of 500 rubles for disabled people of groups I and II, disabled people since childhood, and special categories of military personnel. Moreover, if an employee claims both of these deductions, then the maximum of them is provided. To receive a deduction, submit an application and submit supporting documents.

What to do if you had the right to a standard deduction, but for some reason it was not provided at your place of work? For example, you were unable to promptly obtain a certificate from an educational institution if your child is studying in another city, or the right to a deduction appeared at the end of the year, and there was no time to collect all the documents? In this case, the deduction does not disappear, since the employee has the right to apply to the tax authority for it by submitting a declaration in Form 3-NDFL and documents confirming his right to the deduction, as well as an application for a tax refund. The employee decides where to apply for a tax deduction: you don’t have to declare it at your place of work, but immediately contact the tax authority at the end of the year, especially if there are grounds for other deductions, for example, property deductions.

Example: an employee had her first child in December. The employee’s salary is 40,000 rubles, he has no other deductions. If an employee applies to the accounting department to receive a deduction, then the personal income tax on income will be 5,018 rubles. (tax base is 40,000-1,400 = 38,600 rubles, personal income tax 13% of 38,600 rubles will be 5,018 rubles). If the employee does not submit an application, then all income is subject to the personal income tax rate of 13%. The tax will be 5200 rubles. Next, the employee decides for himself whether to apply for a deduction to the tax authority.

Social deduction

The most common types of deduction are tuition and medical deductions. An employee has the right to receive a deduction in the amount of amounts paid both for his own education in organizations engaged in educational activities, and in the amount paid for full-time education of children under 24 years of age in organizations engaged in educational activities. In this case, the child’s educational expenses are taken into account in an amount not exceeding 50,000 rubles for each child in the total amount for both parents (guardians, trustees). Brothers and sisters can also take advantage of this deduction when paying educational expenses for their brothers (sisters). At the same time, the organization carrying out educational activities must have a license, and if training is carried out by an individual entrepreneur, then the unified state register of individual entrepreneurs must contain information about the implementation of educational activities. As for the deduction for treatment, it can be received in the amount paid for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to the employee himself, spouse, parents, children (including adopted children) under 18 years of age, wards under 18 years of age according to the list of medical services, as well as in the amount of the cost of medicines for medical use (according to the list of medicines approved by Decree of the Government of the Russian Federation of March 19, 2001 N 201), prescribed by the attending physician and purchased at their own expense. Another deduction option is the deduction of the amounts of insurance premiums paid under voluntary personal insurance contracts, as well as under voluntary insurance contracts for spouses, parents, children (including adopted children) under 18 years of age, wards under 18 years of age, concluded with insurance organizations licensed and providing payment exclusively for medical services.

The amount of social deduction for all reasons is 120,000 rubles. This amount does not take into account the costs of studying for children, with a limit of 50,000 rubles per child, and the costs of expensive treatment, for which there is no limit. Expenses must be paid by the employee himself, as follows from the payment documents, except in the case where spouses pay each other’s expenses - either of them has the right to take advantage of the deduction. For example, a wife was treated at a medical organization and received the necessary documents, but a tax deduction can be issued to her husband.

To receive a deduction from the employer, they first contact the tax authority for a notification confirming the right to receive a social tax deduction, and then transfer it to the accounting department. The notification is issued within 30 days after the application.

The social deduction is not carried over to subsequent periods, so if expenses exceed the established limits, the remainder of the deduction is lost.

Other types of social deductions are deductions for life insurance costs and voluntary medical insurance costs, which are also received from the employer.

The procedure for providing a social deduction is as follows. After the employee submits an application and notification from the tax authority, the employer, from the month of receipt, reduces income taxed at a rate of 13% until the deduction is used. If the deduction amount exceeds taxable income, then the balance is not transferred anywhere.

To apply for a social tax deduction for treatment, you will need the following documents:

• a copy of the contract for medical services;
• a copy of the license of a medical organization (individual entrepreneur);
• a certificate of payment for medical services for submission to the tax authorities, where, if necessary, a code for expensive treatment is entered;
• copies of the VHI agreement, as well as the license of the insurance company, if this information is not specified in the agreement;
• payment documents confirming the contribution (transfer) of funds to pay for treatment, payment of insurance premiums under VHI agreements (cash receipts, receipts for cash receipt orders, bank statements about non-cash transfers of money);
• a copy of a document confirming relationship (guardianship, trusteeship), marriage with the person to whom the services were provided (for example, marriage certificates, birth certificates)

To apply for a tax deduction when purchasing medicines, obtain the original prescription form with the stamp “For the tax authorities of the Russian Federation, Taxpayer INN” and collect payment documents. In this case, a deduction can be provided in the amount of expenses incurred even for drugs that are not directly included in the List, but which contain a drug named in the List (Letter of the Ministry of Finance of November 10, 2021 N 03-04-05/7402). How to apply for a tax deduction when purchasing medicines if they were purchased for expensive treatment, but are not included in the List? In the Letter of the Federal Tax Service of Russia dated June 10, 2016 N BS-3-11 / [email protected] it is noted that the issue of classifying certain types of services as expensive types of treatment, as well as related medications, is decided by the medical institution that issues a certificate of payment for medical services. And if the amount of expenses includes medications, then a free-form certificate or discharge summary is required confirming the prescription of drugs and their use in the process of expensive treatment.

To apply for a social tax deduction for education, you will need the following documents:

• copy of the agreement;
• copies of the license of the educational organization, if its details are not specified in the contract;
• copies of payment documents confirming payment. For example, cash receipts, receipts for cash receipts, paid bank receipts, etc.

If you are applying for a deduction for the education of children, wards, brothers, sisters, then you will additionally need:

• a copy of a document confirming the relationship and age of the student - if the education of children, brothers, sisters has been paid for. For example, a copy of your birth certificate;
• a document confirming full-time study (if not specified in the contract). For example, a certificate from an educational institution;
• a copy of the document confirming guardianship or trusteeship, if the education of the wards is paid for.

Example

: manager Ivanov A. paid for English language courses for a child in the amount of 55,000 rubles in an organization with a license for educational activities, treatment for his wife in the amount of 15,000 rubles, his expensive treatment at the dentist in the amount of 130,000 rubles, as well as his sister’s studies at a university in the amount of 40,000 rubles . In this case, the social deduction that Ivanov A. has the right to claim will amount to 235,000 rubles: all amounts are accepted for deduction in full, with the exception of expenses for the child’s education. Only 50,000 rubles are taken into account for the cost of a child’s education.

Professional deduction

This deduction is provided to individuals who perform work and provide services under civil contracts and are not registered as individual entrepreneurs or persons engaged in private practice (notaries, lawyers, etc.), in the amount of documented costs based on the application. If there are no documents, no deduction is provided. In this case, the connection between the result of work or services and the costs incurred must be clearly visible.

Individuals also receive a deduction for royalties or remuneration for the creation, performance or other use of works of science, literature, art, for the creation of other results of intellectual activity, remuneration to patent holders of inventions, utility models, industrial designs, in the amount of expenses incurred and documented. If the author does not document the costs, then cost standards are applied as a percentage of the income received, depending on the type of work. The deduction is also issued upon application.

Example

: engineer Sergeev S. entered into a civil contract under which he undertakes to repair the equipment in the amount of 20,000 rubles. The costs associated with the execution of the contract amounted to 3,000 rubles (replacement of parts and assemblies). The tax base for personal income tax will be: 20,000 – 3,000 = 17,000 rubles, personal income tax is 2,210 rubles. The amount to be paid is 17,790 rubles.

Example : the author of the texts, Mikhailov N., entered into an agreement to write a series of articles. The amount under the contract is 30,000 rubles, but since he does not confirm the expenses, according to the application he receives a 20% deduction for the creation of literary works. In this case, the tax base for personal income tax will be: 30,000 – 20% * 30,000 = 24,000 rubles, personal income tax is 3,120 rubles. The amount to be paid is 26,880 rubles.

Conclusion

How to apply for social and standard tax deductions is the taxpayer’s decision: contact the employer or the tax authority. If the second option is chosen, then they draw up a declaration in Form 3-NDFL, valid in the corresponding year, attaching the necessary documents. It’s more convenient and easier to apply for a tax deduction through your personal account, and here’s how it’s done. First, contact the tax authority with your passport to receive a login and password, then generate an electronic digital signature. In your personal account, fill out the declaration and attach scanned images of documents, then sign it and send it and fill out the return application. In this case, the tax authority checks the declaration within three months, and another month is given to refund the overpaid amount of tax. You can submit a declaration within 3 years after the right to deduction arises. You can also apply for a tax deduction through the government services portal if you have a confirmed account or through an MFC branch.

Is it possible to return tax from wages at work and how to do it

The list of all situations when personal income tax reimbursement is permissible is specified in the Tax Code of the Russian Federation. Every month, the employer withholds 13% of employee income and transfers it in the form of taxes. In what situations is an individual entitled to a deduction?

• The employer withholds more taxes than necessary. This often happens due to an accountant’s mistake when calculating salaries.
• The employee incurred expenses that qualify for tax deductions (purchase of real estate, payment for treatment, etc.).
• The employee sent part of the funds to pension or charitable funds.

Who returns personal income tax paid in excess? It all depends on the circumstances. The withheld funds can be reimbursed by both the employer and the tax office.

The amount to be reimbursed is determined by the deduction category. For example, social benefits for minor children amount to 1.4 thousand rubles for one, 3 thousand rubles for two.

To receive a refund you need:

• prove taxable income;
• pay all taxes;
• verify your right to claim a deduction;
• contact the inspectorate with a package of documentation.

Then all that remains is to wait for the decision of the authorized body.

Who is eligible for a refund?

The list of categories of citizens who are entitled to claim payments is not prescribed at the legislative level. However, according to the taxation procedure, residents of the Russian Federation are required to pay personal income tax. Consequently, anyone who has regularly made deductions from income can apply for a refund.

At the same time, the Tax Code of the Russian Federation provides for exemption from payment of duties on certain items of income. For example, full-time students who have a state scholarship will not be able to request a personal income tax refund. Of course, if they have no other official source of income.

Why do they get benefits?

Reasons on which an individual may request an income tax refund:

• special conditions of labor and civil contracts;
• purchasing expensive medications or paying for medical services;
• conducting real estate purchase and sale transactions;
• manipulations with securities and other financial instruments;
• payment for tuition, educational courses.

In some cases, persons who have been assigned a special status may be eligible for compensation.

How to calculate deductions for previous years?

A citizen has the right to submit documents for the return of property benefits three years ago. Let's look at the second example. Let’s say Natalya Sergeevna Durova purchased a house worth three million rubles in 2014. During this year, Durova earned 300 thousand rubles, for 2015 - 400 thousand rubles, for 2021 - 500 thousand Russian rubles. At this point, she can submit a declaration for the return of part of the funds. You can submit documents earlier, but then the amount of the refund for the year cannot exceed 39 thousand rubles. In three years, Durova has already contributed 156 thousand rubles to the state treasury and can claim this money at once. But 104 thousand rubles are still in “reserve” - the state will pay them to Durova annually, according to the standards of personal income tax deducted by her.

Types of compensation: how to return personal income tax

Deductions differ in nature, essence and specificity of provision. The current Tax Code of the Russian Federation specifies the following categories:

• classic/standard;
• social;
• investment (applies to securities and other financial instruments);
• professional.

The first two are the most common.

Standard

Registered in Art. 218 Tax Code of the Russian Federation. The amount of compensation is determined by the category of the individual. So, for example, 3 thousand rubles per month from taxes paid are due to:

• participants in the liquidation of the Chernobyl accident (those who have disabilities or have suffered serious radiation-related illnesses);
• liquidators of the consequences of nuclear tests;
• disabled people of the Great Patriotic War;
• military personnel who became disabled while serving in the USSR.

The following can count on payments of 500 rubles every month:

• WWII participants, prisoners of the siege of Leningrad, labor veterans;
• citizens of the Russian Federation with the first or second disability group;
• donors who donated bone marrow;
• close relatives of those who died during the defense of the USSR or the Russian Federation;
• other persons who participated in military operations by decision of the authorities.

The only rule for approving refunds is one per person. If a citizen has grounds to claim several deductions at once, the one with the larger amount is selected.

Social

This is another type of tax benefit, prescribed in Article 219. You can apply for a personal income tax refund in the following cases:

• recent donations to charities and organizations;
• payment for the contracted form of training;
• paying off bills for expensive treatment;
• purchase of medicines;
• additional contributions to non-state pension funds;
• purchasing life insurance;
• savings contributions for retirement;
• taking advanced training courses.

There is one “but”: the maximum annual payment amount cannot exceed 120 thousand rubles.

Right to deductions

All individuals have the right to take advantage of tax deductions. The essence of the procedure is to reduce the tax base by a certain amount, which can also be fixed. As a result, payers receive large amounts after withholding personal income tax from a smaller part of their income.

Example 1.

Income Shiryaev K.O. in April 2021 amounted to 25,000 rubles. Personal income tax is withheld from the accrued amount in the amount of 13% - 3,250 rubles. The payment to be received will be 21,750 rubles. If there are deductions of 5,800 rubles, the tax base is reduced and will be 25,000 rubles - 5,800 rubles = 19,200 rubles. The withheld personal income tax is 19,200 * 13% = 2,496 rubles. The amount to be received is 25,000 rubles - 2,496 rubles = 22,504 rubles, which is 754 rubles more than without using deductions.

Deductions are provided at the request of taxpayers themselves and are divided into the following categories: standard, property, social, investment. The right to a deduction appears in the event of certain events, including the purchase of property, training, and health procedures.

Procedure and rules for returning income tax from wages for the year - how to return 13 percent

There are two options for submitting applications: by visiting the Federal Tax Service in person and by contacting the employer. In the first case, it is necessary to take into account:

• the verification period cannot be less than three months (in addition, if the request is approved, it will take another 30 days to transfer the funds);
• One declaration is prepared for all categories of deductions. It includes all the reasons for reimbursement of a particular amount. Then the completed document is sent to the Federal Tax Service at the place of residence (registration);
• documentation can be sent by mail, subject to a description of the attachment (this option is provided in case it is not possible to independently visit the authorized body).

Also, all papers can be delivered by a trusted person or legal representative.

After consideration of the appeal, not the entire amount of expenses will be reimbursed, but a portion proportional to the tax deductions made.

New form 3-NDFL in 2021

Important news: a new personal income tax return form has been developed for 2021 - the new form can be downloaded from exce below.

Before filling out 3-NDFL, it is important to make sure that the current form is taken, otherwise there is a risk that the tax service will not accept the report.

The new current form was approved by Order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/ [email protected]

In the new form, the barcodes have changed, some pages have been updated. However, the changes will more affect individuals filing a declaration in connection with income from business activities.

Citizens who bought an apartment and want to take advantage of the property deduction will not notice the changes. However, it is necessary to fill out the current version of the declaration. If registration is carried out through the program or in the taxpayer’s personal account, then there is no need to think about it. If filling out is done manually or on a computer without using special programs, then you should check in the upper right corner which order approved the form.

How to fill out 3-NDFL for mortgage deduction in the Declaration 2020 program - step-by-step instructions.

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What documents to prepare

It all depends on which category of deductions you are claiming, since each of them requires different confirmation. To receive compensation for expensive medications, you should prepare:

• receipts and purchase receipts;
• completed declaration;
• prescriptions for medications, supplemented with the signatures and seals of the attending physician.

To receive a standard/classic deduction regarding a child, you must provide:

• child's birth certificate;
• a completed application (a sample can be found on the Internet);
• parent's identity document;
• certificates stating that the child is a full-time student (if the form is negotiable, attach payment receipts);
• marriage certificate (if available).

The entire package is transferred to the employer, and he already sends the necessary information to the authorized bodies.

If a deduction is issued in connection with a disability or special status, you must provide certificates confirming this.

Registration of deductions when purchasing housing through an employer: basic documents

​First of all, you will need to collect documents for deduction. These will be presented first of all:

• an application to the Federal Tax Service in the prescribed form;
• apartment purchase and sale agreement;
• bank receipts confirming the fact of transfer of funds for the apartment to the seller;
• certificate of ownership or act of acceptance and transfer of the apartment.

If a mortgage loan was issued to purchase an apartment, then a deduction can be obtained from it. For this you will need the following documents:

• loan agreement;
• certificate of the amount of interest paid to the bank.

It is worth noting that when applying for a deduction through an employer, you do not need:

• declaration in form 3-NDFL;
• salary certificate in form 2-NDFL.

In turn, they are required in the first scheme for obtaining a deduction - through a refund of the tax paid from the budget.

How can you return an income tax of 13 percent under 2-personal income tax for children: all about salary refunds

The payment is made to all family members under eighteen years of age. If the child is a full-time student, the deduction continues to apply after reaching adulthood. The final benefit amount is determined by the number of children.

To request such compensation, you must submit all the necessary documents and an application to the accounting department (at your place of work).

To receive a subsidy, the applicant must meet certain criteria:

• be officially employed;
• have in the care of a minor (or a full-time student);
• make all necessary tax deductions.

The limit subject to return is no more than 350 thousand rubles per year.

Sum

The real estate limit for receiving a refund is 260 thousand rubles. This is 13% of the purchase amount of 2 million rubles. This means that for a house purchased for 4 million rubles, no more than the legal limit will still be paid.

If the property was purchased for a lesser amount, then the taxpayer remains entitled to a refund. For example, from an apartment purchased for 1.5 million rubles, the return will be 195 thousand rubles. When purchasing a second apartment, you can apply for a refund of another 65 thousand (if this is no more than 13% of the cost).

How to receive property compensation

If the amount is approved by the tax service, then the employer simply does not withhold 13% personal income tax from the salary. In the event that the tax has already been paid in full, it is returned from the budget.

The state will compensate for the costs of purchasing your own home. To receive compensation you must:

• check whether there are grounds for a return;
• collect a package of documents;
• calculate the amount to be reimbursed;
• select an option for cash accrual;
• submit all documentation to the inspectorate.

Instead of an afterword

Property return is the largest in terms of the amount of money that you can get back into your wallet. The higher a citizen’s salary and the larger the amount of income tax he transfers to the treasury, the more money he can return at a time using the deduction. But most often the transferred personal income tax is several times less than the maximum refund amount, so the payer receives the money in parts. We have explained in detail how this happens. Good luck getting your deductions!

Annually receiving part of the property deduction is a pleasant bonus to the family budget

How to return social tax deduction from wages

Refunds for training, insurance or treatment are provided exactly from the month when the employee brought a completed application, supported by a notification from the inspection. Initially, a citizen’s income is reduced by the amount of personal income tax, and then the balance is transferred to the next month.

Notification forms are required to be taken after each expense. There may be several of them during the year. For example, if you spent money on a dentist, you prepared a corresponding application. We paid for educational courses and submitted the documentation again to avoid mandatory payment of deductions. The only caveat is that you need to follow the limit, which is 120 thousand rubles (excluding expenses for education of children or treatment).

Income tax refund deadlines: how to return and receive a 13 percent tax deduction from your salary

The procedure for calculating personal income tax is regulated by the legislation of the Russian Federation. In accordance with it, the tax authority must carry out a desk audit procedure, the purpose of which is to establish the fact of excessive payments. Upon completion of the inspection, the inspector notifies the taxpayer of the decision made. In case of a positive outcome, the individual is obliged to pay money.

The return period is specified in Article 78 of the Tax Code of the Russian Federation. Money is credited to the account specified in the application within 30 days from the date of submission. Thus, the total period (taking into account the verification) is four months. Even if you submit the application to the Federal Tax Service yourself, attaching a declaration to it, the review time will not be reduced: you will still have to wait four months.

Legislative acts

The Tax Code, in Article 220, regulates the procedure for obtaining a refund of tax funds when purchasing real estate. This indicates the procedure for filing a declaration no earlier than one year after purchasing the apartment.

The amount of the tax benefit is 13% of the total cost of an apartment worth no more than 2,000,000 rubles.

The procedure for postponing deadlines to other tax periods is defined in the sources:

• Article 220.1 of the Tax Code of the Russian Federation;
• Article 220.2 of the Tax Code of the Russian Federation;
• determination of the Constitutional Court of October 20, 2005, No. 387-O.

The listed legislative standards indicate that there are no restrictions on the terms of use of the specified tax benefit.

Eventually

If an employee regularly pays personal income tax, he has the right to certain tax deductions. For example, he purchased real estate, paid for a child’s education or an operation for a relative. There are two ways to get your money back.

• Wait a year (pay taxes regularly during this time), and then submit an application, prepare a package of documents, including filling out a declaration, and wait for a decision.
• Do not wait a year, but contact your employer so that he does not withhold personal income tax from your salary. But first you need to receive a notification about the possibility of charging a deduction from the Federal Tax Service.

How to return and collect 13% of your salary? Several criteria must be met. Firstly, be officially employed and work under an employment contract. Secondly, properly fulfill your duties as a taxpayer, paying 13% on income. Thirdly, have the right to return in the current calendar year. Fourthly, have on hand a document confirming that the tax office has approved your request for a deduction.

What will change

The authorities have planned some changes in the process of providing social deductions by employers.

Now the employee must receive a tax notice and bring it to work. The situation will change soon. Tax officials themselves will transfer this document to tax agents. The employee will no longer be an intermediary transferring the document from the tax office to his accounting department.

The Ministry of Finance has published a draft that changes the wording of the second paragraph of paragraph 2 of Article 219 of the Tax Code of the Russian Federation on confirming the right to deduction for a tax agent.

This project, which contains many innovations regarding tax deductions for personal income tax, received a positive assessment of its regulatory impact. But it has not yet been submitted to the State Duma.