When the tax deduction is transferred after the submission of documents. The IFNS confirmed the right to personal income tax deduction, but the money never came: what to do? What is the term of circulation minus when buying an apartment

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The fiscal policy of the Russian Federation supports tax residents in financially difficult situations. The procedure for obtaining and the timing of the return of the tax deduction after the taxpayer submits the declaration to the inspector is regulated by the Tax Code of the Russian Federation, however, some articles of the code contradict each other, so we will figure out how long the money can be returned.

How tax deduction works

There is a limitation for registration of this type of benefits:

the presence of official earnings from which income tax is paid at a rate of 13 percent;
the amount of funds returned cannot exceed the amount of taxes paid for the year.

Problems with registration of a deduction will arise for such categories of citizens:

individual entrepreneurs (except for those working for OSNO);
women on maternity leave or parents on parental leave;
students;

But there is an exception, if these categories of citizens had incomes from which they paid personal income tax at a rate of 13% (sale of shares or property, renting out real estate), then no more than the amount of transfers to the budget will be returned.

For working citizens, you can apply for a tax benefit in two ways - through the employer and directly at the tax office:

Through an employer. The citizen collects a set of documents and goes to the tax inspector. Within a month, an employee of the Federal Tax Service makes a decision on the validity of the request and provides the taxpayer with a notification confirming the right to a tax deduction. This paper and the application is submitted to the employer's accounting department, where a recalculation is made for the period from the moment the right to deduction appears (within the current calendar year) and not to collect tax in the future until all funds are returned.
Contact directly to the tax easier, since the employer does not have to carry the documents, but there is also a minus - you can submit an application only after the end of the calendar year in which the right to deduction arose. A 3-NDFL declaration and a 2-NFDL certificate are added to the package of papers. The money is transferred to the employee's current account after verification.

Each type of deduction has its own limitations - the maximum amount, the set of documents is also different. The most popular costs for which a deduction is made are:

purchase of housing (or a house) or its construction;

All types of deductions, limits and required documents can be found.

Term for payment of tax deduction

The terms for refunding money when processing tax compensations are spelled out in Articles 78 and 88 of the Tax Code of the Russian Federation. The stumbling block is the contradiction in them. Clause 6 of Article 78 regulates the monthly period for crediting funds after the filing of the application and declaration by the taxpayer, but Article 88 gives the inspector three months to conduct an in-house audit, so the monthly period starts after its end. This moment is confirmed by the Letter of the Ministry of Finance of Russia dated July 11, 2014 N 03-04-05 / 34120

Options for late returns

Sometimes it happens that a person submitted all the documents on time, but the money is not paid or the funds were transferred later. The human factor cannot be excluded, therefore, paragraph 10 of Article 78 of the Tax Code of the Russian Federation provides for punishment for such a violation. In this case, interest is charged for each overdue day based on the refinancing rate of the Central Bank of the Russian Federation. You need to be prepared for the fact that getting compensation for a late return from the tax service will be difficult. But there is a possibility that the taxpayer himself is to blame for the delay in transfers:

Incomplete set of documents provided or there is not enough information for a full check. In this case, the inspector tries to contact through a phone call or letter indicating the need to bring the necessary papers, but sometimes citizens do not answer phone calls or live at a different address and do not receive correspondence.
No account was specified where the money should be transferred or is indicated with an error. In such a situation, an unsuccessful attempt to transfer funds occurs.
If the taxpayer there are tax arrears, penalties or fines. In this case, only the balance is transferred to the citizen's account after the debt is repaid, or, if the debt is more than the refund amount deducted, then it partially covers the debt without transferring to the account. The inspector does this procedure without informing the citizen.

Procedure:

Call the Federal Tax Service and ask to connect with the debt settlement department, and ask a question about the delay in payments, how long to wait for their accrual.
If the call did not help, a statement with a claim is written. If there is no result, a complaint is written to the central office of the tax authority.

If the payment is not received on time, the tax inspectorate must compensate for the damage according to the formula: the amount of overpaid tax is multiplied by the actual delay in days and by the refinancing rate of the Central Bank of Russia and divided by 360 days.

The last resort used in extreme cases is going to court. A claim is made in two copies - one for the taxpayer, which must include the incoming number and personal signature of the employee who accepted the paper, and the second is sent by registered mail with a notification and an inventory. After that, if the money does not come to the account, the applicant goes to court. The claim indicates the deadline for filing the application and declaration.

Thus, one should be very careful when filling out the documents. Otherwise, the refund of the overpaid tax can be very delayed.

The tax office does not list the property deduction on time - what to do? Almost every second Russian who wants to receive a personal income tax deduction is puzzled by this question, since in reality the situation with payments is somewhat different, as described in the law.

Every working citizen of the Russian Federation is entitled to this payment if he has acquired real estate.

What can be the tax refund? In the amount of 13% - this is exactly how much a person pays monthly when receiving wages. The procedure begins with the provision of documents and a declaration confirming the right to deduction. Further, the institution must act in accordance with the norms prescribed in the legislation. Consider in which cases the IFTS really delays payments, and in which not.

Timing

If, after a desk audit, the tax authority confirms the amount, then the transfer is as follows:

When applying for a refund after checking the 3-NDFL declaration, then no later than 1 month (30 calendar days) from the date the tax authority accepts this application;
If the application was submitted at the same time as the declaration, then you will have to wait 4 months. The first 3 months, the declaration is checked, and the last, fourth, the application is checked.

Taxpayer actions

If the deduction for the apartment is not paid on time, you should proceed in one of the following ways:

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

The second way can be taken immediately, having found out why they do not list the tax deduction for the apartment. This can be done both in person and through the website. To speed up the process, it is better to go to the tax office on your own, submit applications, receiving in response a mark on its acceptance for consideration.

If 10 days pass again, and the money was still detained without explaining the reasons, it is possible to write a complaint to the central office of the IFTS.

Moral damage

Not all taxpayers know that if the transfer does not take place on time, then the tax office is obliged to compensate for the damage incurred. The amount is accrued as follows: the amount of the refund is multiplied by the number of actual days of delay, then it is multiplied by the Central Bank's refinancing rate and the result is divided by 360 days.

In practice, the employees of the IFTS “forget” about this obligation and simply do not charge the amount for damage. However, if the delay was not too long, it does not always make sense to apply for compensation. If the delay was only 10-14 days, then the moral damage will be about 600 rubles. Upon receipt at the end of the year, it will be necessary to report as income and pay 13%. The fuss associated with the arising obligations due to the receipt of this damage does not always justify its amount.

It is still recommended to refer a complaint to the Federal Tax Service of your region personally. Also, before making a claim for the unpaid amount of tax on time, you should check the documents confirming the correct filling of the details. Often, taxpayers themselves make mistakes in specifying a current account, and then wait for the receipt to occur.

If there is an overpayment of personal income tax

Since 2017, the tax authorities have been guided by a letter from the Ministry of Finance, which states that the amounts of overpaid personal income tax will be returned only after checking the declaration when submitting it before receiving a deduction. In 2018, the same requirements will apply; accordingly, if this problem exists, it is necessary to draw up another application and submit it simultaneously with the application for a deduction.

If refused

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

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

Output

Many people forget that it is a legal right of every working citizen to receive all types of personal income tax deductions. For this reason, you should carefully collect the necessary documents, correctly draw up a statement, and reasonably defend your rights. If, even after complaints, money does not come to the account, it makes sense to go to court, providing all the necessary evidence. In such cases, the court almost always takes the side of the taxpayers.

Today we will be interested in the refund of overpaid taxes. The timing of the appeal, the reasons for the occurrence, the algorithm of actions in one case or another - all this will help to clarify the situation. In Russia, sometimes people and organizations transfer too much money to the state treasury. This overpayment can be returned, but only after taking into account many features. What should every citizen know about the operation? How, when and where can a refund be issued? The answers to these questions will be presented below. Sorting out all this is much easier than it seems.

Where are taxes refunded?

Where is the refund of overpayment for taxes processed? It is with this question that the consideration of the topic under study should begin. It's no secret that overpayment in Russia is allowed to be returned to the taxpayer. To do this, you will have to act in accordance with the established rules. But more about them later.

Where to go with a request for a refund of overpaid tax? Today, the idea can be implemented through the following bodies and organizations:

multifunctional centers;
departments of the Federal Tax Services of the country;
portal "Gosuslugi".

Most often, people and companies turn to the Federal Tax Service. This is how it is possible to get back the required funds in the shortest possible time.

Reasons for overpayments

When can a refund procedure come in handy? The reasons for this phenomenon can be different. Most often, a refund of overpayment for taxes (the statute of limitations will be discussed later) arises from the introduction of too much money for:

penalty interest;
taxes;
fines;
advance payments;
tax levies.

For example, an organization may make a mistake in calculating the tax and transfer an amount that exceeds the actual collection. Or the amount of advance payments for the year exceeded taxes due at the end of the reporting period. In any case, if a citizen or organization has transferred a lot of money for the tax, they are allowed to return it.

The nature of the request

How long is the return period for overpayment of income tax or any other tax charge? Before talking about this, you need to find out what algorithm of actions to follow to bring the idea to life.

The nature of the return of the overpayment is declarative. This means that the taxpayer himself must declare his right to a refund. Until there is an application, funds cannot be returned to a citizen or organization. This is normal. If the taxpayer does not want, he may not apply to the Federal Tax Service with a corresponding request.

Without a statement

What happens in this case? There is nothing to be afraid of. It is not at all necessary to issue a refund of the overpayment of taxes immediately after discovering an error. The terms of public appeals with this request can be called flexible. They allow you to think carefully about the decision.

If there is an overpayment of taxes, but there is no claim for a refund, then the excess amounts will be credited within the same payment in the new tax period. In fact, the person will have to pay less than usual in the future in the form of tax.

When it makes sense to ask for a refund

Based on the foregoing, we can come to the conclusion that it is not always necessary to issue a refund of overpayment for taxes (the terms of appeals will be indicated later). After all, extra money is allowed to be used as an advance for upcoming taxes, but only within the same payments. That is, in case of overpayment of personal income tax, the balance of the amount is allowed to be credited only to personal income tax for the next year, and nothing else. This is normal.

Experts assure that it makes sense to issue a refund of overpaid tax only:

with a significant overpayment;
if a citizen / organization has ceased to be taxpayers in a particular area.

Thus, it is not always necessary to think about the implementation of the task at hand. But if you want to issue a return, you will have to take into account many features of the process.

Algorithm of actions

In fact, everything is much simpler than it might seem at first glance. Refund of overpayment for taxes (the time allotted for this operation will be presented below) provides a simple algorithm of actions for the implementation of the task.

The taxpayer needs:

Prepare a specific package of documents. They will be discussed a little later.
Write an application for a refund.
Apply with the collected documents to the Federal Tax Service at the place of registration. Submit an application with prepared papers and wait for the decision of the tax authorities.

That's all. No more manipulation is needed. Simple, fast, understandable. What else do you need to remember about the process under study?

Money transfer term

For example, how long is the period for refunding overpayment for individual taxes or other fees?

According to the established rules, 1 month is given for a refund after a decision on this operation is made. Within 30 days after the verification of the documents submitted by the applicant, the overpaid tax must be transferred to the taxpayer. Otherwise, you can go to court to appeal the decision.

Duration of consideration

What is the deadline for refunding overpayment of tax upon application? How quickly should the tax authorities conduct an audit and transfer the surplus payment to the taxpayer into the account?

This period is spelled out at the legislative level. The Tax Code of the Russian Federation states that the term for considering an application for a refund of overpaid tax is no more than 10 days. During this period, the tax authorities will make a decision on the transfer of funds, after which they will be transferred to the taxpayer. As mentioned above, the period during which the overpaid funds will be transferred is 30 days.

Experts believe that the established deadlines for refunding tax overpayments (legal entities and ordinary citizens) are short. They need to be increased. The Supreme Arbitration Court of the Russian Federation believes that the period for considering an application for a refund of overpayment of taxes should be increased.

Position of YOU

What for? And how long then should the duration of processing a refund to a taxpayer be?

The Supreme Arbitration Court of the Russian Federation is of the opinion that the overpayment arises as a result of a tax return filed by a citizen or an organization. In order to make the right decision about refunds, you need to do a thorough background check. Especially in relation to legal entities.

This is a desk audit. Then the refund of overpayment on taxes will have a period increased to 4 months. Tax authorities take about 3 months for a desk audit. Plus a month allotted for the transfer of money to the applicant. Only after this period the taxpayer will be able to appeal against the decision made by the tax authorities.

Statute of limitations

The statute of limitations for refunding tax overpayments plays an important role. It is of interest to all citizens and all organizations that have transferred too much money to the state. How quickly should a taxpayer make an appropriate refund request?

The limitation period for such appeals in Russia is 3 years. This means that overpaid taxes can be refunded within 36 months.

More precisely, the countdown begins:

from the moment of filing a tax return with the Federal Tax Service - in case of overpayment of VAT, and also if you want to return advances for the year;
after depositing money into the state treasury - if there is an overpayment due to errors.

As soon as 3 years have passed, the citizen loses the right to a refund of the overpaid tax. It will be credited against new payments. There is nothing difficult to understand about this. It is recommended not to delay this process and apply for tax overpayments as soon as possible.

Statement

What does a tax refund application look like? A sample of this document is provided above. It is usually not that difficult to compose it. The main thing is to remember the rules of business correspondence and the principles of processing business letters / appeals. Then it will be very easy to make a written request for a refund of excess tax money.

The referenced document might look something like this:

I, (full name of the taxpayer), (data from the passport), please transfer the overpaid tax (type of tax) to my bank account. I (date of transfer of money) transferred money in the amount of (amount) for tax (type of tax payment). After careful verification of the payment, it turned out that the overpayment was (refund amount). Please transfer money using the following details: (account details).

But you can get by with a simpler application form. For example, something like this:

I, (data on the taxpayer), ask to return the overpayment for (type of tax) for (year) and transfer funds to the account: (details).

We can say that an application for a refund of tax overpayment is actually drawn up in a free form. The main thing is that this document expresses the purpose of the appeal of a citizen / organization, and also has information about the bank account necessary for crediting money to the taxpayer.

Documentation

From now on, it is clear what to do if you need to issue a refund of overpayment for taxes. The timing of the appeal of the population with this request is also not a mystery. And what can be useful during the filing of the relevant application?

identification;
payment orders confirming the payment of tax;
the details of the applicant's account (they are written directly in the application);
registration certificate (for organizations);
tax return;
documents establishing the need to pay tax (for example, certificates of income of employees or a contract for the sale and purchase of real estate, certificates of ownership of property).

The citizen does not need any more documents. Copies must be attached to the listed papers. It is recommended to check with the Federal Tax Service for more accurate information about the documents requested when checking the correctness of tax payment. They will be able to provide complete information on each payment to citizens, organizations and legal entities. What are the terms for refunding overpayment of taxes for individuals? Exactly the same as in the case of organizations.

Which FTS to go to

Where exactly is the tax refund issued? A sample application was presented earlier. As already mentioned, you can apply for a refund through the Federal Tax Service.

Which department should you contact? The legislation indicates that the deduction is provided to any FTS that keeps tax records of an organization or citizen. In other words, all tax divisions in which the taxpayer is registered with the tax authorities are obliged to accept applications for a refund of funds for the overpaid tax or fee.

Thus, when registering a subsidiary company, you can apply with the appropriate requests:

at the place of registration of the organization;
in the Federal Tax Service, in which the head office of the company is registered.

In the case of individuals, it is customary to submit an application to the tax service department at the place of registration or temporary registration of a citizen. If a person is not tax registered in a particular locality, he cannot demand a refund through third-party FTS for overpayment of taxes or fees.

Results and conclusions

Now the term for refunding the overpayment of income tax or any other payments is clear. In addition, today we got acquainted with the actions necessary for the taxpayer to be refunded the overpaid tax.

This operation is a personal desire of the taxpayer. He can either return the surplus money listed as tax, or set off the funds against future payments. In order not to wait 3 years, you can write an application for offsetting overpaid funds. At the same time, it is important to remember that overpayment of federal taxes is counted only against federal payments, and for regional taxes - into regional ones. The tax authorities do not make any exceptions.

In fact, a refund of overpayment on taxes has a limitation period exactly the same as the bulk of requests to the tax authorities. A citizen or a company will have 3 years to apply. After the expiration of this period, all requests to the tax office for refund of overpayments will not take place.

In practice, the refusal to file a refund is practically not accepted by the tax authorities. If a citizen unreasonably decided not to provide the money due to him, you can go to court. This also takes 3 years. Overpayment can also be considered a bad debt. In real life, such cases almost never occur. The date of refund of overpayment of tax on application is no longer a mystery.

Refund of personal income tax is a way to support the population in the performance of significant actions (buying an apartment, car, teaching or medical treatment), the presence of minor children.

You can get it only after submitting reports and an application to the Federal Tax Service or at the place of work, depending on the type of deduction. The term for the refund of the tax deduction (refund when buying an apartment, car, paying for treatment or training) interests many taxpayers.

Refund of personal income tax

Personal income tax refund is a benefit provided to residents of Russia, which reduces the final amount of income tax. The deduction reduces the taxable base by a certain amount, the limit of which is 2 million rubles.

You can exercise this right in the following situations:

buying and selling cars or real estate - apartments, rooms, private houses;
the purchase of drugs or the cost of paying for medical services;
payment for training under the contract;
making charitable contributions;
payment of contributions for pensions or voluntary medical insurance;
the presence of one or more minor children in the family, etc.

The tax rate today is 13%. Accordingly, you can return the tax only within the amount paid to the treasury or less. Only citizens who, during the previous 6 months, made contributions to the budget on their own or through a tax agent - employer, can apply for the benefit.

Deductions regulated by Articles 218-221 of the Tax Code are of the following types:

... professional - associated with the labor activity of individuals;
... social - aimed at covering the costs of treatment, education, contributions for voluntary medical insurance and pension benefits;
... standard - certain categories of beneficiaries can count on it: veterans, disabled people, "Chernobyl victims", as well as parents of minor children or disabled children;
... property - used in transactions of sale and purchase of movable and immovable property.

Only a taxpayer can receive a deduction. Moreover, this is not:

a pensioner who does not work;
parents on maternity leave;
a person registered with the employment service and so on.

To receive a deduction, an application and a completed declaration in the form of 3-NDFL are submitted. The date from which the period before the transfer of funds begins is considered to be the one when the application is submitted. Therefore, it is recommended to submit it on the same day as the declaration. Nobody has the right to refuse this to the payer.

Terms and method of return

There is some confusion in the legislation regarding the timing of tax refunds. Article 78 (paragraph 6) says that the amount is returned to the applicant within one month from the date of the application. However, Article 88 indicates that the return is carried out after the end of an in-house audit or after the date when such an audit should have been completed according to plan. And the verification period is at least three months.

Moreover, it is unclear whether or not full months are in question. After all, the recipient can submit an application in the last days of the month. Moreover, the employees of the Federal Tax Service allow tax refunds for another 30 days after the end of the audit. What is the term for refunding the tax deduction (for an apartment, for treatment or in other cases) is obtained in this case? Minimum 4 months or more.

The legislation regulates the following procedure for the return of personal income tax:

At the first stage, an application is submitted to the Federal Tax Service at the place of residence of the payer. It must be accompanied by documents that would confirm the right to return: checks and receipts for expenses, contracts for training, certificates of beneficiaries, birth certificates of all children.
Within 3 months, the tax inspection authorities will conduct a desk audit. This term for considering the return of tax deductions (social, standard and other types) is provided for by Article 88 of the Tax Code.
Then the authorized employee fills out a special notice, in which there will be either a positive answer about the possibility of using the deduction, or a refusal to use it. In case of refusal, there must be an explanatory letter indicating the reasons. The notification is sent by mail to the applicant's registration address.
Funds in the form of a deduction are credited to the applicant's account after 30 days from the date of receipt of the letter. The letter is considered received after 6 days from the date of sending, although in practice it reaches the addressee much later.
Thus, the minimum period for the return of property and other tax deductions is 1 month after a desk audit, in total - 4 months. However, payments are often made in 9-12 months.
According to article 78, untimely crediting of funds through the fault of the tax authority obliges it to charge interest at the refinancing rate of the Central Bank on all overdue days.
In order to receive a penalty interest, it is necessary to prove that the applicant did not receive the notification or received it late.

The following reasons for the delay in deduction are possible:

some documents are missing;
a desk audit revealed facts that do not give the applicant the right to use the deduction;
human factor, mistake.

If the refund is not received, the recipient can file a complaint with a higher authority. According to Article 138 of the Tax Code, it is even possible to go to court. At the initial stage, it is worth contacting the head of the Federal Tax Service, which serves the applicant, with a written complaint. It is drawn up in two copies, the one that remains with the payer must have the "incoming" number and the signature of the person who accepted the document. You can send a complaint by registered mail with a list of attachments.

If, after that, the refund is not listed or an unlawful refusal follows, the recipient of the deduction has the right to file a corresponding claim in court. In the claim, it is worth specifying the deadline for submitting the application and documents for deduction, attach documents that confirm the right to receive it.

Failure to meet the deadline for refunding tax deductions is rare. Errors occur both when submitting an application and when processing documents submitted by the recipient. Therefore, you should not wait long: after 3 months, it is worth visiting the tax office and inquiring about the timing of the receipt of funds.

Acquisition of real estate is a large transaction that will require a significant amount of money to complete.

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Not all Russian citizens can afford to buy their own house, so they have to take out a mortgage or buy an apartment before the pre-school.

The state provides all possible assistance in solving this problem. Of course, it cannot fully reimburse the cost of living space, but when buying a property, their owners have the opportunity to receive it.

declaration and statement;

real estate purchase agreement;

apartment ownership certificate;

if it was purchased using a mortgage product, then you must present a loan agreement with a banking organization and a statement of interest payment for each year;

certificate from the place of work about wages and paid tax (drawn up in the accounting department);

civil passport (copy of the first page and registration).

If the apartment is acquired in the joint ownership of the spouses, then it is necessary to attach a marriage certificate.

How long does it take to get the tax deduction for an apartment back?

How long does it take to get the tax deduction for an apartment back? The formation of this period is influenced by a large number of factors.

These include:

time of consideration of documents by the tax service (their verification);

the time allotted for making a decision (positive or negative);

time to transfer funds through the bank account, which is indicated in the agreement.

Additional days can be spent on sending documents, if necessary. This usually takes up to two weeks.

Check

Cameral verification of documents is carried out in order to determine their authenticity, as well as to correlate the specified information with valid verification.

Other departments are involved in this work, and information is requested from state registers. Three months are given for verification. It should be completed in ninety days.

After that, tax officials must decide whether a refund will be made or not. Ten days are allotted for this.

Remember that for each day of delay, the tax authorities are required to reimburse the forfeit.

Money transfer

Funds are transferred to the specified bank account within one month. The money is received in full in accordance with the amount that will be assigned by the tax authorities.

is carefully regulated by applicable law.