Terms of consideration 3 personal income tax in electronic form. Tax deduction: terms of payment after application and features. Types of tax deductions

At the end of the tax period, the taxpayer undertakes to submit a report to the tax authority. The payer has the right to file a declaration even if he wants to receive a tax deduction.

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But it is important not only to submit documentation, but also to know the procedure and features of conducting a desk audit.

General information

What is meant by the concept of “desk audit of 3-personal income tax on the return of tax or its payment by individuals? When is the inspector obliged to fulfill his obligations, and why is it needed at all?

What it is

Any filed by the taxpayer is checked by a representative of the state body.

Under the tax control, which is carried out by an official, they understand control over how the conditions for the payment of taxes and fees are met ().

One of the types of tax control is a desk audit. It is carried out based on the data that are indicated in the declaration.

At the same time, other types of checks of taxpayers are not carried out. Such an inspection is carried out by inspectors at the location of the tax authority, without visiting enterprises and other authorities.

Purpose of the procedure

A cameral type check is a way to control the correctness of the calculation and filling out reports that are submitted by individuals or tax agents.

Pay attention to compliance with the deadlines for the provision of all related certificates. The inspector has the right to check:

whether the tax base is calculated correctly;
whether the data that is reflected in the document is accurately calculated;
whether the claim for the deduction is justified;
whether rates and benefits are applied correctly, whether they comply with legislative acts;
compliance information accounting and tax return.

Verification period

The deadlines for a desk audit of 3-NDFL are 3 months from the date the taxpayer submits a report to the authorized body ().

The reporting period for which the documentation is submitted is considered. There is no need to re-check.

If a person does not comply with the deadlines established by regulatory enactments, he will be punished in accordance with the rules.

In this case, the taxpayer will have to pay a fine in the amount of 5% of the tax amount, which is payable, but not less than 1,000 rubles and not more than 30%.

If the delay in submitting the report is more than 180 days, then the amount of the monthly penalty is 10% of the tax.

Desk audit of the tax return 3-NDFL

How is a desk audit carried out, what should a citizen be ready for, that he filed a declaration.

Is an official obliged to inform about the status of the audit or does the applicant have to find out about the decision of the Tax Authority on his own?

Order of procedure

After you have submitted all the documents and the completed declaration itself, a desk audit will be carried out within the period established by law.

No one will inform the tax payer that the check has begun. The procedure for exercising control by an official is described in Art. 88 NK.

The verification may be suspended if an error, contradiction or inconsistency of the information contained in the declaration is found.

In this case, the payer must provide the necessary explanations, correct errors in the forms within 5 days (clause 3, article 88 of the Tax Code of the Russian Federation). The person will be informed about the interruption of the procedure:

sent a request to submit a specific document;
caused by him personally.

In order to correct the situation in a timely manner, it is worth entering in the document the phone number by which the inspector will contact you.

In this case, the countdown of the inspection period begins from the moment the last certificate or explanations of the taxpayer are submitted.

That is, if you delivered documents or submitted an updated declaration, the countdown will be carried out again and will last more than 3 months. The audit is carried out without the decisions of the head.

After completing the verification of the declaration, the tax payer must be prepared for the following developments:

If there is an error, bring an updated list of documentation. Submit all expense reports.
If inaccuracies are found, a corrective declaration and a new desk audit are prepared.
If there are no errors and inconsistencies, a receipt for the payment of the calculated tax comes. This option is possible provided that the amount of income received from the sale of property exceeds the amount of the purchase, or there is an object that the person rents out.
A decision is sent that the amount of previously paid tax will be refunded.
Nothing is sent - the inspection has every right not to inform the taxpayer about the results of inspections. In this case, you should contact the tax authority yourself.

If you know the result of the control procedure carried out, the declaration was accepted, and the payer is given the opportunity to receive a deduction.

Then the amount of overpaid tax will be credited to the applicant's personal account within one month from the date of filing.

If the representative of the tax authority did not consider it necessary to notify you of the decision, then you can send or take a letter with a formal request.

When the procedure is completed, the inspector draws up an act of a cameral inspection, the form of which is regulated.

But they make it up only in situations where a violation of laws on the payment of taxes and fees is found. Allotted for this is 10 days after the end of the verification ().

In the absence of any violations, the representative of the authorized body does not draw up anything. If the inspector finds that an excess tax has been paid, the payer will be informed about this within 10 days.

Viewing the Status of a Check

Appeals of individuals to the Tax Inspectorate with a demand to clarify the status of the check on the 3-NDFL declaration, on which it is located, have become more frequent.

For this purpose, the Federal Tax Service has developed an electronic system "Personal account of the payer for an individual", where citizens can independently review the information of interest.

This site has a section for viewing the status of document verification. For example, a citizen submitted a report to the authorized structures to receive a property deduction when selling a car.

Having entered his online account, he will see the date when his appeal was registered, the registration number, the date when the desk audit began, its progress, etc.

Here you can also find out about the results of the check - the right of property deduction is confirmed or denied.

In order to connect to the site, you can use the Internet, or go to the tax authority in person with a passport and TIN. There you will be given a password and login to use the service.

How to find out the result

If you are impatient to find out after 3 months whether the desk review has been completed or not, then you can find out in several ways:

Go to the tax authority, where you can personally deal with all issues.
Call an official.
Look at service 3 “Personal account of the payer ...” or “Desk verification of declarations of form 3-NDFL (website of the Federal Tax Service - www.nalog.ru).

Procedure:

go to the section "Electronic services" - "All services" - "Desk check ...".
enter the TIN number.
read the information - the status will be displayed with the words "completed" / "incomplete".

Emerging nuances

Not always the decision of the inspector who conducted the inspection can please the taxpayer. In what cases can a refusal to satisfy the requirements follow and how to proceed then?

How to be in case of refusal?

A refusal by the authorized structure based on the results of the audit may be received, for example, if an error was found, all documents were not submitted by the payer, etc.

Video: declarations and calculations for which desk audits are carried out

Most often, such a problem is faced by persons who have declared the provision of a deduction. Since the payer has not submitted a properly prepared package of documentation, the decision to refuse will be considered legal.

Even if a person submits additional documents in court, they will not be taken into account. The first step is to find out the reasons for the refusal by contacting the official for clarification.

After receiving the act of refusal to satisfy the requirements, the applicant may apply to the same authority with an objection (Article 100, paragraph 6 of the Tax Code).

Such actions are possible:

if the payer disagrees with the conclusion and proposal of the inspectors;
if necessary, inform the management about the presence of errors and inaccuracies in the acts, or violation of the taxpayer's rights during the audit process.

Whether to file an objection is a voluntary decision of the individual. The Tax Code contains a list of situations when the payer has the right to apply with explanations:

An objection may be submitted in writing in any form. They appear:

on acts of cameral inspections in general.
on separate decisions in acts.

The request should include the following information:

the date on which the objection was filed;
the name of the enterprise or the full name of the individual;
location address for a legal entity, place of residence - for a citizen and individual entrepreneur;
TIN, checkpoint;
the name of the tax structure;
Full name official by which the check was carried out;
the date the test started and ended.

In order not to be empty talk, you should attach all the necessary documents that will confirm your case:

judgment;
primary declaration;
letter from the Ministry of Finance;
written explanation from the Ministry of Finance, etc.

A decision will be made in favor of the taxpayer in the following cases:

if the documentation has been seized;
the person did not receive the claim due to failures in the work of the post office;
there is no evidence that the claim was delivered in a proper manner.

Video: desk check

Is it possible to check the camera check?

The payer has the right to file a complaint with the court of appeal if the desk audit was carried out with violations, for example, it lasted more than 3 months. It is worth making such a statement before the moment when the decision comes into force.

When to file a tax return when buying an apartment? This issue traditionally raises many problems, which causes a number of difficulties for taxpayers. It should be considered when the deadline for filing a personal income tax declaration 3 in 2019 expires, what changes have occurred, and what needs to be done by citizens who want to receive a deduction for the acquisition of property.

Who is giving up?

A declaration in the form 3-NDFL is submitted by a limited list of payers, which includes individual entrepreneurs on the traditional system of taxation, as well as the self-employed population. Individuals are required to submit reports if a person has received income from the sale of property.

According to Article 227 of the Tax Code of the Russian Federation, the declaration is submitted annually, and it must indicate all types of income from which tax was not withheld.

When to submit?

The report must be sent to the INFS at the place of residence, or at the place of residence of the individual. The document can be handed over at a personal visit, sent by registered mail, while making an inventory of the attachment. It is also possible to transfer information through an online service on the website of the Federal Tax Service of Russia.

The deadline for filing a declaration of 3 personal income tax for 2019 for a tax deduction is suitable in 2019. In 2019, it is necessary to report for income that arose in 2018, and the last day when this can be done is April 30, 2019. This date is prescribed by law, but if the date falls on a weekend, it is transferred to the next weekday. In 2019, April 30th falls on a Monday, which is why it is the last.

There is an exception only for individual entrepreneurs and privately practicing lawyers - if their activities are terminated before the end of the year, then they must report within 5 days after closing.

By setting this restriction, the tax authorities created an unclear situation - to the question of when to file a declaration for the return of compensation, the answer seems to be unequivocal, April 30th. But this applies to people who need to declare income. If we are talking about the return of income tax from the purchase of an apartment, then you can submit a document on any day of the year. When acquiring a living space in January 2017, it is allowed to claim the right to a property benefit throughout 2019.

Peculiarities

The declaration form for a tax deduction for the purchase of an apartment is submitted for a full calendar year. It does not make sense to apply with a declaration before the end of the year in view of the fact that no one will accept it. The only possibility is to receive compensation before the end of the year through the employer.

Restrictions

Regardless of the time of filing, the property tax deduction has no statute of limitations. They are allowed to use at any time throughout life. For example, if a person purchased a living space in 2013, but did not know about his right, he can use it in 2019. Moreover, it is allowed to receive a benefit immediately for the three years preceding the year of application.

In cases of pregnant women or women on maternity leave, the right is also not cancelled. However, they will be able to receive a refund only after they are restored to their jobs and begin to receive taxable income - wages.

If there are difficulties with filling out and submitting the 3-NDFL declaration, you can use the services of organizations that carry out activities such as transferring information to the IFTS. Employees will answer questions that arise, draw up documents on their own and, in the presence of a power of attorney, hand them over.

Changes in 2019

In connection with the changes that took place a few years ago, it was long overdue to make changes introduced from January 1, 2019. First of all, the form of the report has changed - if a person is going to return part of the tax when purchasing an apartment, the transaction for which was drawn up in 2017, he submits a new declaration form. For previous years, the taxpayer must fill out the form on the old form, valid before the amendments.

Explanation of changes

When taxing in 2019, it should be borne in mind that the maximum allowable deduction is reported from the amount of 2,000,000 rubles. However, now this restriction does not apply to the real estate object, but to the subject. This means that a person can claim not 13% of the cost of housing, but 13% of the amount of 2,000,000 rubles. Of course, with a real estate price of 700,000 rubles, this is much more.

Until 2014, it was possible to apply only for an object, but now you can apply unlimitedly until the amount of 260 thousand rubles (13%) is repaid.

A declaration is submitted to return the interest on mortgage lending - the amount is limited to 3 million rubles. However, any adjustments made are relevant if:

a person did not receive a real estate deduction, the right to which appeared before 01/01/2014;
the citizen purchased the property after 01/01/2014.

Thus, if the period for receiving a tax deduction has come, a person used it within the limits of previously existing restrictions (130 thousand rubles), then after a couple of years he cannot receive an additional amount, because he has already exercised his right.

How much will be returned

The amount of the deduction directly depends on the income of a person - if the right to a property deduction arose in 2017, then he will receive as much as was transferred for personal income tax for this year. If earlier, then the previous three years of work will be taken into account, respectively, and the amount will increase.

When does law arise?

For many people, this question also sounds ambiguous - some believe that when the contract is signed, others at the time of full repayment of the loan taken to buy an apartment or house. In fact, the right appears when:

an act of acceptance and transfer is signed if a shared construction agreement is concluded;
an entry in the register of rights to immovable property.

Accordingly, the specific date is indicated in the listed documents.

For what years can information be submitted in 2019?

When the right arises, it is already known, therefore, if you have never used it before the new year, then you can apply even with a deduction for the purchase of property even in 2003. It is only necessary to understand that the amount will be limited, taking into account the limits at that time.

You can return the deduction from the moment the right arose, as well as for the last three years. Pensioners have the opportunity to reimburse for the previous four years, that is, for 2014-2017.

If the owner bought the property in 2007, but applied for the deduction only in 2019, he can claim the amount of taxes transferred in 2015-2018. The right to income 2007-2014 has already been lost, but the right to the deduction itself is not.

INFS actions

Anyone wishing to receive the deduction must file a personal income tax return. The IFTS for filing a tax deduction when buying an apartment, real estate clearly indicates what information to provide.

The term for consideration of a tax return for a refund is three months. During this period, the procedure for contributions, payment of insurance premiums, benefits is considered. It also assesses the ownership of an apartment that was purchased before the treatment with a tax deduction.

To receive property personal income tax, citizens will have to submit all the required documents. And after making a positive decision, wait for a month for the payment itself. After the insurance premiums and other indicators are checked, accrual will occur. The deduction on the property will be returned after that. Although in practice, when you can get a deduction for an apartment, it is transferred much longer.

The remaining changes related to the 3-NDFL declarations relate to individual entrepreneurs and the self-employed population. The procedure for calculating insurance premiums, tariffs, liability and fines have been changed. For individuals applying for a property return, there are no other changes yet and are not expected. In any case, in case of difficulties, you can always contact specialized companies for advice.

The state, in order to support its residents, develops special methods of supporting the population. One such way is income tax refunds for taxpayers. To make a refund, you must submit an appropriate application to the tax office or at the place of work. And in this case, many are concerned about the timing of tax refunds. And if tax office does not transfer the property deduction on time, what to do in this case?

In this article

What is a tax refund?

Individuals who are officially employed and pay taxes to the state treasury are, under certain circumstances, entitled to a tax deduction refund.

The amount that may not be taxed is limited by legal documents to 2 million rubles.

When does the right to deduct for individuals appear:

when acquiring movable or immovable property;
if there are expenses for treatment and purchase of medicines;
When are pension contributions paid?
if there are expenses for training on a paid basis;
when participating in charitable projects;
if there are minor children in the family.

The income tax rate is currently 13%, and, accordingly, you can return that part of the total cost that was paid tax to the treasury, or less.

This advantage is provided only to those citizens who have paid personal income tax to the treasury for at least 6 months. It can be both personal contributions and from the employer.

Types of tax deductions:

Professional - directly refers to the labor activity of individuals.
Social - associated with the cost of education, treatment, contributions for pension savings.
Standard - this deduction can be received by some categories of citizens - parents of minor children, disabled people, veterans.
Property - arises when buying an apartment or other housing, it also applies to movable property.

If a citizen is a non-working pensioner, or is registered with the employment service, or is on maternity leave, then he will not be entitled to receive a tax deduction.

The rest of the citizens who have the right to receive compensation must submit a declaration to the IFTS in the form 3-NDFL. After that, the deadline for paying the tax paid is set. It is better to submit the declaration together with the application, and the documents must be accepted in the authorities without fail.

What is the return timeframe?

When purchasing real estate, there are two ways to get a tax deduction. So, at the legislative level it is established that a return can be made through:

tax service;
employer.

The period for consideration of documents and the period for transferring funds to the taxpayer will depend on which method is chosen.

By place of work

If the taxpayer applies directly to the employer for reimbursement of tax payments, then the notice period is 30 calendar days.

In this case, the employer returns the tax deduction to the individual. It happens in such a way that wages no more withholding tax. It is this amount of monthly payments that will be a tax deduction for the applicant.

If within one calendar year a citizen has not received the full amount of the deduction, then the application is submitted to the IFTS again, and next year the tax will also not be withheld from wages. This will continue until the amount is paid in full.

Through the tax office

When buying property and submitting documents for tax refund through the IFTS, the payment terms will be 120 calendar days.

Consideration of documents in the instance will be carried out within 3 months from the date of their submission. This is called a desk audit, and this procedure is regulated by Article 220, clause 7 of the Tax Code of the Russian Federation. And if all the papers are in order and the employees have no questions for the applicant, then cash must be transferred to the specified account no later than 30 calendar days after the end of the verification. That is, general term return and will be approximately 4 months.

In case of violation of deadlines

If the tax authority does not transfer the property deduction on time, then the individual has every right to apply for compensation from the authority for each overdue day in the amount of the refinancing rate.

As practice shows, if you submit documents to the IFTS in electronic form, then the period for their consideration will be somewhat shorter. And, accordingly, you can get a deduction faster. The main thing is to make sure that the completed documents are correct and provide all the required papers to the authority. And then the inspector will not have additional questions to the applicant, and he will be able to receive the full amount on time.

50 Moscow region

Publication date: 06/03/2016 09:38

“The income tax return has been submitted to the tax office, the tax deduction is justified, the application for a tax refund has been submitted, when can we expect a tax refund?” — this question is addressed to the tax authorities by citizens who have declared tax deductions for personal income tax in their declarations.

In accordance with paragraph 6 of Article 78 of the Tax Code of the Russian Federation, the amount of overpaid tax is subject to refund upon a written application of the taxpayer within one month from the date of receipt by the tax authority of such an application.

The tax declaration is subject to a desk audit within three months from the date of submission by the taxpayer of the declaration and the documents attached to it, confirming the taxpayer's right to tax deductions (clause 2, article 88 of the Tax Code of the Russian Federation).

Thus, despite the fact that an application for a refund of overpaid tax can be submitted simultaneously with the submission of a personal income tax return, a decision on the refund of the amount of overpaid tax will be made by the tax authority after the completion of a desk tax audit of the declaration.

In other words, month, allotted for the refund of overpaid tax, begins to be calculated from the day the taxpayer submits an application for a refund, but not earlier than from the moment the in-house tax audit of the tax return is completed or from the moment when such an audit should have been completed according to the rules of Article 88 of the Tax Code.

These clarifications are confirmed by Letters of the Ministry of Finance of Russia dated 07.11.2014 N 03-04-05 / 34120, the Federal Tax Service of Russia dated 10.26.2012 N ED-4-3 / 18162@, as well as clause 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 12.22.2005 N 98 "Overview of the practice of resolving cases by arbitration courts related to the application of certain provisions of Chapter 25 of the Tax Code of the Russian Federation".

At the same time, you should be aware that the refund to the taxpayer of the amount of overpaid tax in the presence of arrears (debts) on other taxes of the corresponding type or debt on penalties, as well as fines subject to collection, is made only after offsetting the amount of overpaid tax to pay off the arrears ( debt).

Users of the "Personal Account of the Taxpayer for Individuals" have the opportunity to submit a declaration in electronic form, track the period of its verification and the moment the tax authority decides to refund the tax.

www.nalog.ru

How to file 3-personal income tax for a desk audit

You can contact the local tax office yourself or through a representative. One copy must be given to an authorized employee. The second marked "accepted" you leave to yourself. Remember that such a document must be kept for three years.

You also need to provide bank account details, a power of attorney. If you send documents by mail, you must use an A4 envelope to send the declaration. Additionally, you need to make an inventory of documents in two copies. One of them is handed over to the postal worker. The letter must be framed as valuable.

To simplify the procedure for submitting documents, you should register on the website of public services. In the "Taxes and fees" tab, select "Filing a declaration". Then you will be told when you need to come to the tax office to sign. If necessary, re-submission is carried out in a similar way.

3-NDFL verification procedure and terms

After the submission of documents and the 3-NDFL declaration, it is checked by the tax authority. It may be suspended if errors or inconsistencies in the data are found during the review process. In this case, the payer is given five days to correct the error after receiving the appropriate notification from the tax authority. In this case, the period of the procedure begins to count after the re-submission of the declaration in the corrected form. The day of submission of documents is considered the first day of verification. The maximum duration of this procedure is three months. After completion, if violations were found, an authorized employee draws up an act. If he discovers that extra payments have been made, he must inform the payer of this within ten days.

You can get information about the consideration of the 3-NDFL declaration by contacting the local tax office. You can also find this information in the "Personal Account" of the payer by going to the website of the tax service.

Read also: Deadlines for NPOs to apply for USN

What to do in case of refusal

If, after a desk audit, you were denied your requirements, you must first find out the reason. To do this, you need to contact an authorized employee with a request to explain the reason for the refusal. If you have received an act of refusal, you have the right to apply to the same authority with an objection. But this right is granted only in certain cases:

If in the course of this procedure the rights of the taxpayer were violated.
If the payer disagrees with the results of this procedure.
When errors are found in the drafted act.

In such cases, you can submit a free-form application in writing. The decision to submit an application is made by the payer at its own discretion. It must contain your personal data (name, legal address or place of residence). It is also necessary to indicate the name of the tax structure, the start and end dates of the audit, and justify your objections.

It should be remembered that filing 3-personal income tax with the tax office is the responsibility of every citizen who receives income. It is important to have time to submit it on time and avoid mistakes during compilation. This will allow you to return the extra tax payments(the money will be returned to your account within 30 days) and avoid penalties.

nalogiexpert.ru

Duration by law

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

If you submit a declaration by mail, then the term for a desk audit of this 3-personal income tax does not start from the day the document is considered submitted, but from the date the tax authorities receive the corresponding mail with a description of the attachment. The logic here is simple: the inspectorate cannot start checking before receiving a package of documents. This is confirmed by the clarifications of the Ministry of Finance of Russia dated June 19, 2012 No. 03-02-08 / 52.

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

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

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

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

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

submitted declarations 3-NDFL;
claimed deductions.

See also “Sample of filling out 3-NDFL in the program: an example for 2017“.

Duration in practice

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

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

For more information on this, see "Desk audit 3-NDFL".

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

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

Online in the personal account of an individual on the official website of the Federal Tax Service.
With the help of the program of the Federal Tax Service "Declaration 2017":

See also "Download the Declaration program for 3-personal income tax for 2017".

How to track

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

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

The impact of the term on the deduction of personal income tax

How long the 3-personal income tax audit takes place also directly depends on how quickly the applicant returns the amount of income tax calculated by him. For example, when buying an apartment.

At the same time, it is impossible to name specific dates for the tax refund. As a maximum, they can be 4 months, which add up:

from how long the desk audit of the 3-NDFL declaration takes (maximum - 3 months);
plus 1 month the law gives directly to the tax refund.

See also "Terms for tax refunds when buying an apartment: the limitation period for the deduction and when they will be returned."

www.buhguru.com

Deadline for submission of 3-personal income tax

There is a simple rule, the sooner you submit the declaration, the sooner the money will come from the tax. If the interest in the return of funds is high, you should not delay the delivery of 3-personal income tax. However, you should not hope to receive money immediately after paying for tuition or buying an apartment.

3-NDFL - annual declaration. Therefore, it contains information about all income for the year. The tax office will not consider the report filed ahead of time due to the possibility of further correction of the data.

Speeding up the procedure by filing a declaration with missing documents is untenable. Submission of an incomplete package of documents will significantly lengthen the verification procedure, since the period begins to run anew from the date of submission of each new certificate. Late submission of the requested documents may result in the denial of a tax deduction.

Delivery of 3-personal income tax for a tax refund is of a notification nature and indefinitely. But the refund of excess tax is limited by Article 78 of the Tax Code. You can apply to the Federal Tax Service within 3 years from the date of overpayment of tax.

In practice, this is realized by the possibility of filing a declaration for the previous three years.

Desk check

Tax inspectors must check the declaration within three months from the date of filing 3-NDFL. If during the audit errors are found, discrepancies in information, lack of supporting documents, the taxpayer will be sent a notification about the provision of explanations. The verification period is suspended.

A citizen is obliged to provide explanations, a corrected declaration or deliver documents within five days from the date of receipt of the notification.

Submission of the corrected 3-NDFL, additional certificates changes the start date of the audit from the date of their submission.

Based on the results of the audit, the tax inspectorate decides whether to refund the tax or refuse to refund.

Money transaction

With a positive decision based on the results of the audit, the taxpayer can return the tax by submitting an application for a refund with bank details to the auditing inspectorate. The law establishes a one-month period for the return of the overpaid amount from the date of application.

This period may be extended by the presence of underpayment of taxes, penalties and fines of the Federal Tax Service. The return of personal income tax is possible only after offsetting the arrears against the refundable tax.

It is possible to find out the decision and apply online in the taxpayer's personal account on the website of the tax office.

For each overdue day, the tax inspectorate pays a fine in the amount of interest equal to the refinancing rate of the Bank of Russia.

tax-vychety.ru

The state, in order to support its residents, develops special methods of supporting the population. One such way is income tax refunds for taxpayers. To make a refund, you must submit an appropriate application to the tax office or at the place of work. And in this case, many are concerned about the timing of tax refunds. And if the tax service does not transfer the property deduction on time, what to do in this case?

What is a tax refund?

The amount that may not be taxed is limited by legal documents to 2 million rubles.

When does the right to deduct for individuals appear:

when acquiring movable or immovable property;
if there are expenses for treatment and purchase of medicines;
When are pension contributions paid?
if there are expenses for training on a paid basis;
when participating in charitable projects;
if there are minor children in the family.

The income tax rate is currently 13%, and, accordingly, you can return that part of the total cost that was paid tax to the treasury, or less.

This advantage is provided only to those citizens who have paid personal income tax to the treasury for at least 6 months. It can be both personal contributions and from the employer.

Types of tax deductions:

Professional - directly refers to the labor activity of individuals.
Social - associated with the cost of education, treatment, contributions for pension savings.
Standard - this deduction can be received by some categories of citizens - parents of minor children, disabled people, veterans.
Property - arises when buying an apartment or other housing, it also applies to movable property.

If a citizen is a non-working pensioner, or is registered with the employment service, or is on maternity leave, then he will not be entitled to receive a tax deduction.

What is the return timeframe?

When purchasing real estate, there are two ways to get a tax deduction. So, at the legislative level it is established that a return can be made through:

tax service;
employer.

The period for consideration of documents and the period for transferring funds to the taxpayer will depend on which method is chosen.

By place of work

In this case, the employer returns the tax deduction to the individual. This happens in such a way that income tax is no longer withheld from his salary. It is this amount of monthly payments that will be a tax deduction for the applicant.

Through the tax office

Consideration of documents in the instance will be carried out within 3 months from the date of their submission. This is called a desk audit, and this procedure is regulated by Article 220, clause 7 of the Tax Code of the Russian Federation. And if all the papers are in order and the employees have no questions for the applicant, then the funds must be transferred to the specified account no later than 30 calendar days after the end of the verification. That is, the total return period will be approximately 4 months.

In case of violation of deadlines

Term return of personal income tax according to the 3-NDFL declaration, it is regulated by the tax legislation of the Russian Federation. Consider the algorithm and terms of reimbursement of funds to the taxpayer from the budget.

Procedure for filing 3-NDFL for tax refund

To get a refund from the budget, you must submit to the tax office:

declaration in the form 3-NDFL;
a package of documents confirming the fact of spending funds.

All papers can be submitted to the inspectors in person, through a representative acting by proxy, through the TCS, certifying with an electronic signature, or through the taxpayer's personal account.

The deadline for filing 3-NDFL for a tax refund is not legally limited, that is, it can be submitted on any day of the year. But it will be possible to reimburse only the amount of tax that was paid within 3 recent years(Clause 7, Article 78 of the Tax Code of the Russian Federation). For example, the right to deduct appeared in 2010, and you decided to refund the tax in 2018. The amount that the tax authorities will return will be determined based on the personal income tax paid in 2015, 2016 and 2017. At the same time, declarations for these 3 years should be submitted to the Federal Tax Service.

Form 3-NDFL for 2017 was approved by the Order of the Federal Tax Service of December 24, 2014 No. ММВ-7-11/671@. Starting from the reporting for 2017, the document is filled out according to the updated form approved by the order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7-11/822@.

The term for consideration of the declaration for the return of money by deduction

Having received the documentation, the tax authorities conduct a desk audit within 3 months to establish the fact of overpaid tax. At the end of the chamber meeting, the inspector sends a notice to the taxpayer about its results. In case of a positive decision, the individual recipient of funds should submit an application for a refund of overpaid tax.

The deadline for the return of funds for 3-personal income tax is provided for in paragraph 6 of Art. 78 of the Tax Code of the Russian Federation. The money is returned to the taxpayer's account specified in the application within a month from the date of its submission. The same period is confirmed by the Ministry of Finance in a letter dated 11.07.2014 No. 03-04-05 / 34120. That is, the total period, taking into account the cameral meeting, is 4 months.

You can submit a tax refund application along with the return. But this does not mean that the money will be returned in a month. In this case, the period will also be 4 months (letter of the Federal Tax Service of Russia dated October 26, 2012 No. ED-4-3/18162@).

The deduction can also be obtained through the employer. But for this, you still need to contact the Federal Tax Service with an application and a package of supporting documents. The tax authorities have 30 calendar days, after which they are required to issue a notice with permission to deduct or with a refusal (clause 8 of article 220 of the Tax Code of the Russian Federation).

Don't know your rights?

The notice received and a free-form application for the deduction should be sent to the employer. On their basis, personal income tax will no longer be withheld from wages at work, and the tax withheld from the beginning of the year will be recalculated and returned (letter of the Ministry of Finance dated 06.10.2016 No. 03-04-05 / 58149).

More about different ways to receive a personal income tax deduction, read in this material.

What to do if the money did not arrive on time

If the 4-month period has passed, and the funds have not been credited to the account, we recommend the following procedure:

Check the details in the submitted application. Perhaps the money is not received due to an error in the document. If an error is found, the corrected application should be resubmitted.

If there are no errors:

Contact the debt settlement department of the Federal Tax Service - in person or by phone - and specify for what reason the money did not come. As a rule, realizing that the issue is being monitored by the taxpayer, inspectors try to process the payment as quickly as possible.

If your account is still not funded:

Write an application addressed to the head of the tax with a request to sort out the situation. In the document, describe the problem, indicating the legislative deadlines for submitting documents. Applications can be made in person, by mail, or through the agency's website.

If there is no response to the application:

Send a complaint to the regional Department of the Federal Tax Service, describing the situation in detail.

If the problem remains unresolved even after contacting the Federal Tax Service, then it will have to be dealt with through the courts.

Income tax refund is carried out by the tax authorities within a month from the date of filing the application. However, this period begins to be counted from the date of completion of the desk audit, which can last no more than 3 months from the date of filing the declaration. At work, personal income tax ceases to be withheld immediately after obtaining a tax permit.