How long does the tax office consider an application for a refund. The timing of the tax deduction. Legislative regulation of the issue

According to the Constitution, every able-bodied citizen of Russia is obliged to pay taxes. However, there is a way to reduce these costs. The action can be performed using tax deductions.

General information

Today there are several types of benefits. Deductions can be:

standard - provided to categories of citizens strictly defined by law (low-income strata of the population, combatants, etc.);
social - part of the funds spent on treatment, training, etc. is being returned;
professional are issued in most cases by people of creative professions;
for securities - provided in case of losses of the taxpayer related to securities;
property - you can use it when buying a living space.

To determine the return period, you will need to familiarize yourself with Art. 78 of the Tax Code of the Russian Federation. You should also know that:

such a benefit can be used only once in a lifetime, but after 2014 this right applies to several real estate objects;
a tax declaration for receiving a property deduction is filled out in the year following the transaction;
the possibility of obtaining compensation is not affected by the place of purchase of real estate;
the maximum amount from which the deduction is made is 2 million rubles (accordingly, the taxpayer cannot claim the payment of funds in excess of 260 thousand rubles);
the spouses have the opportunity to receive compensation in double the amount, provided that they comply with all the rules established by law;
when purchasing a living space for an amount below 2 million rubles, a person retains the right to use the remaining deduction interest when buying another property, provided that the right to receive benefits was not used until 2014.

Who is eligible for a refund?

In order for a citizen to be provided with the described benefit, he must:

be a citizen of Russia;
have grounds for obtaining a tax deduction;
have official income and pay personal income tax.

If a person did not have official earnings at the time of acquiring real estate, the citizen has the right to apply for a refund after some time.

The following categories of citizens are not eligible for income tax refunds:

persons who are not residents of the Russian Federation, that is, spend less than six months a year in the country;
undergoing compulsory and contract military service in the army and navy;
pensioners, if their three-year tax period has expired;
children who have not reached the age of majority, but their parents can do it for them.

How to register?

For 2018, processing the return of overpaid funds is a fairly simple operation that anyone can handle. A citizen may face some difficulties only when filling out a 3-NDFL declaration.

When drawing up a document, you should pay special attention to the following requirements:

in order to avoid refusal to pay compensation, only accurate information should be indicated in the declaration and other documents;
filling out the documentation should be done in block letters, which allows tax officials to better understand the content, and also helps to facilitate the document scanning procedure;
it is necessary to exclude any blots in the fields.

When the declaration is completed, the citizen should proceed to fill out the application. Because there is no single sample established by law, the application can be filled in in any form.

However, it will be necessary to mention the following information:

place of residence, name and TIN of the applicant;
the name of the tax operation for which the citizen intends to receive compensation;
the amount of money a person claims;
bank account details where, if the tax authority makes a positive decision, the due amount will be transferred;
date of preparation of the document and personal signature of the taxpayer, without which the application can be considered invalid.

A sample application for a tax deduction for the purchase of an apartment is here.

A sample application for a tax deduction for treatment is here.

Legislation

The legal regulation of the receipt of tax deductions is carried out by the Tax Code of the Russian Federation, which contains detailed explanations regarding the various methods and options for providing the above benefits. Experts advise that you familiarize yourself with Articles 217, 218 and 220 of the Tax Code of the Russian Federation.

In January 2014, the legislation regarding the receipt of tax refunds has undergone major changes. The amendments affected many aspects related to the process of providing funds, as well as the very concept of deduction.

How long to wait for the tax deduction?

The main amount of time that a citizen is forced to wait for the decision of the tax authority regarding the registration of benefits is spent on:

verification and consideration of documents by the tax service;
the decision of the special commission on the provision of a refund or refusal to issue funds.

In case of a positive decision, a certain amount of time will be spent on transferring funds to the taxpayer's personal account. Some time can be spent on sending documents, if necessary.

For buying an apartment

When figuring out how long to wait for the tax deduction to be returned for the purchase of an apartment, a person should know that it takes about 2 to 4 months for the tax authorities to process an application. The exact time depends on the individual nuances of the current situation.

With a mortgage

If a citizen is interested in how long to wait for a tax deduction when using mortgage lending funds, he should know that in this case it is possible to claim money from the interest overpaid on the loan. The term for granting benefits will be standard.

After submission of documents

After 3 months from the day the documents were submitted by the citizen, a desk audit should take place at the tax service, after which the person will be officially notified of the decision made on his issue.

If the tax service delays the inspection and decision-making for a longer period, the citizen has the right to file a complaint with the appropriate authorities.

After a desk audit

Within a month after the verification, funds must be transferred to the account, the details of which were indicated by the citizen in the application, in case of a positive answer. Anything else is considered a violation.

Reasons for the increase in terms

The deadlines for obtaining a tax deduction can be increased by the Federal Tax Service if a citizen has submitted incorrect documents or made a mistake in filling out an application.

How to get a refund

The main method by which the return of overpaid funds is carried out is payment through the employer.

It is also possible to transfer a certain amount to the taxpayer's personal account. The choice of the method depends on the personal desire of the applicant.

In the video about the tax deduction

In Russia, many draw up a tax deduction. The timing of the payment of the due funds varies. However, by law, citizens must receive a deduction at a certain time. Otherwise, the tax office will pay late fees. What are the deadlines for issuing tax deductions? What can the population face? You can read the answers below!

Return concept

A tax deduction is a return of 13% of funds from certain expenses. Today in Russia you can get money back:

for the purchase of property;
for tuition fees;
for treatment;
for the children.

At the same time, only adult citizens who receive a stable income subject to 13% income tax are allowed to issue a deduction. If this rule is not followed, you will not be able to claim a refund.

Registration

How to apply for a tax deduction? The timing of the payment of the due money plays an important role. But first you need to understand the procedure for submitting the corresponding request. Otherwise, you can not wait for the return of personal income tax.

In general, the registration of a tax-type deduction is reduced to the following steps:

Collect the documents necessary for a particular case. The exact list of required papers can be clarified with the Federal Tax Service. It will be different for a variety of transactions.
Draw up an application for a deduction.
Submit a written request with prepared documents to the Federal Tax Service at the place of registration.
Get results from the tax office. If the request is satisfied, you can expect the receipt of funds to the account specified in the application.

This is how the tax deduction is processed. The timing of the payment of the due funds varies. What could be the situation?

Generally accepted rules

It all depends on the situation. What is the term for the payment of the tax deduction in Russia?

Article 78 of the Tax Code sets a strict time frame in this regard. The legislation of the Russian Federation states that funds in the form of deductions, as well as overpaid taxes / fines / fees are subject to return after a written request from the taxpayer.

But that's not all. What is the deadline for paying the tax deduction? Article 78 of the corresponding code of the Russian Federation states that 1 month is allocated for this operation. The countdown starts from the moment you submit an application in the established form.

Ambiguity

Accordingly, if the tax authorities have no claims to the documents of the taxpayer, the funds must be transferred within a month. But the Tax Code does not indicate which month is considered complete or incomplete.

In the literal sense, the second scenario is understood. Suppose a citizen declares that he wants to receive a deduction on March 28th. Then, by April 1, he should return the money.

In practice, such situations are difficult to imagine. During the specified period, you will have to check the documents for tax deduction. At the same time, the terms of payment of financial compensation will not increase. The Tax Code of the Russian Federation also indicates that all ambiguities and inaccuracies in the laws are interpreted in favor of the taxpayer.

Complete months

But that's not all. We'll have to study the tax legislation of the Russian Federation in more detail. What do they say about full and incomplete months when refunding overpayments and deductions?

Suppose that a tax deduction is issued when buying an apartment. Payment terms in this case will be equal to one month. The citizen submits the declaration, documents and application in March. Then the full month will expire in April. And by May 1, the tax authorities are required to transfer funds to the taxpayer's account. In case of delay, a penalty is due to be paid by the relevant state authority for each day.

Without a statement

The deadline for paying the tax deduction after submitting an application with documents and a declaration is already clear. It is 1 month. And nothing more. But this does not mean at all that the required money will be quickly transferred to the citizen according to the specified requisites. Russian legislation in this area has many features.

For example, it is worth paying attention to the fact that the FTS will begin the countdown of the prescribed month only from the moment it receives a written application from the taxpayer. While this paper is not there, you do not need to wait for the allotted time for a refund. The tax authorities can delay this moment indefinitely.

We can say this: no statement - no money. The deadline for the payment of the tax deduction after filing the declaration without an application has not been set. They just don't have a place.

Practice

In reality, the situation is different. The deadline for the payment of the tax deduction after the filing of the application is 1 month. But in reality, the tax authorities usually extend this period. How exactly?

By organizing the verification of documents. It is called a cameral one. The state body allotted only 3 months for its implementation. And nothing more.

Accordingly, after the end of such a period, the taxpayer must either refuse to return the money, or transfer it to the specified details. The exceptions are cases when a desk audit was carried out without a written application for a deduction. In this case, you will not be able to claim a refund.

How long will the tax deduction be paid after submitting an application for this operation along with the documents and declaration? When organizing a desk audit, funds are required to be refunded no later than the end of the audit or until the moment when this operation should have been completed.

It follows that the terms of payment of the tax deduction are increased by 2 months. In case of an in-house audit, the funds are reimbursed within 3 months.

From place and time

However, all the information listed above is not exhaustive. In fact, there are other situations. Some tax departments believe that they can transfer money in the form of a refund or deduction for more than 3 months. How much exactly?

Need to get a property tax deduction? Terms of payment of money can be from 1 month to 4 months. How did the second digit come about?

The fact of the matter is that some FTS believe that during in-house inspections they should only ascertain the authenticity of the documents and make an appropriate decision. And after the taxpayer has been informed of a positive response to the request, count off 1 month for the money transfer.

It should be noted that many tax authorities refuse to accept documents for deduction along with the application. This is necessary in order to avoid unnecessary disputes over the timing of the refund. Initially, taxpayers are advised to submit declarations and documents for verification, then receive a response from the Federal Tax Service and only then write an application for deduction. In general, this procedure violates the established legislation of the Russian Federation.

Results and conclusions

Is a tax deduction issued when buying an apartment? The timing of the payment of the money owed is ambiguous. As a rule, you need to wait for a response from the tax authorities for a refund. The funds should come within a month. Or after a desk audit. Only after that you can expect 13% of spending.

Based on the foregoing, taxpayers come to the conclusion that the tax deduction is refunded within 4 months. Three of them are checking documents, one is the time for banking transactions.

In fact, according to the law, the specified percentage must be reimbursed to the taxpayer after the end of the current month upon submission of a corresponding written request, provided that there are no claims to the proposed documents. But in practice, citizens usually just wait. They do not need extra judicial pleadings.

So what should you focus on? The terms of payment of the tax deduction reach 4 months. And nothing more. But in some cases, money can be reimbursed faster. This is done at the discretion of the tax authorities. Therefore, the topic under study has many controversial issues.

With all this, if the taxpayer complains about the actions of the tax authorities, most likely, the court will side with him. It is recommended to check more precise information on the timing of the return of deductions in each FTS separately. Only employees of these state bodies will be able to 100% answer the question posed.

After filing a 3-NDFL declaration for tax deduction at the IFTS, most citizens ask the question: "When will I receive the payments due to me?" Many believe that in this matter everything depends only on the will of chance and their own luck. In fact, there are established deadlines during which tax officials must consider your 3-NDFL declaration, make a decision on the payment of money and, in case of a positive decision, transfer funds according to the details you specified earlier.

The timing of the payment of the tax deduction after the delivery of 3 personal income tax.

After submitting the declaration and all related documents to the tax authority, he carries out a desk check, which includes a direct check of the declaration itself, as well as all the documents provided for their authenticity, by requesting information from the relevant authorities that issued these documents. Upon completion of the office audit, the IFTS makes a decision on the provision or non-provision of a tax deduction.

The decision to grant a tax deduction must be made within 3 months from the date of filing the declaration, in accordance with Article 88 of the Tax Code of the Russian Federation.

It would not be superfluous to note that if you have a personal taxpayer account, you can follow the progress of checking your declaration in the section "Taxpayer documents> electronic document flow". After the Tax Service has made a positive decision on the payment of the deductions due to you, you must transfer the funds to the current account specified in the application.

In accordance with Art. 78 of the Tax Code of the Russian Federation, the transfer of funds may take one month.

In total, in the most unfortunate combination of circumstances, the tax deduction will have to wait no more than 4 months. If the payment deadline is delayed for a longer time, you can contact your tax office to find out the reasons.

From the date of submission of documents for tax deduction, it takes a month to check the correctness of the data provided and even up to three to transfer money to your current account. This does not mean that you must wait 4 months, but the maximum period is as follows.

In the event that you receive the deduction through the employer, it takes a month for the tax office to check the documentation and provide you with a deduction certificate, and after submitting the documents to the accounting department or management, the deduction for the last year is already paid from the next salary.

According to the law, the tax authority is given 3 months to check the documents submitted by the applicant (reliability, completeness of information, compliance with the requirements of the law, making a final decision on the possibility or impossibility of providing payments). This is the so-called cameral examination.

Then you should be sent a letter from which you will learn about the verdict. You can also find out the results by going to the website of the tax office you contacted (section individuals - Refund of personal income tax).

Then you will need to provide the tax authority with the details of the account, to which the money will subsequently be transferred to you. Of course, they will not be transferred immediately after the check, you will have to wait another 3-4 weeks.

I have repeatedly submitted documents to the tax office to receive various deductions (training, purchase of housing), and I can say that if all the documents are submitted and at the same time they are executed completely correctly, they must transfer them no later than three months later. But if in the course of checking the papers some inaccuracies are found and you have to correct them, of course, you will have to wait longer for money.

When I applied for a tax deduction, I was told that the money should come to the account within three months. Everything happened approximately like this, the money came a little earlier as they needed to close the year. At the beginning of November I submitted the documents, at the end of December the money came.

In general, of course, the money on the account of the tax deduction field should be received 3 months after the application to the tax office, the first month the tax office must check for the authenticity of all the documents you provided, and only then make deductions.

Within 30 days, the tax office examines and checks the documents submitted for tax deduction when buying real estate. And within 3 months you will be transferred to the bank account of the due amount.

The deduction can also be obtained through the employer by not withholding income tax from the due salary. The deduction is no longer withheld as soon as the employer receives a certificate from the tax office and is not withheld until the entire amount due has been collected.

After submission of documents for tax deduction, tax officials check the documentation. The check is given three months, after 90 days it should be completed and at the end of this period, the tax authority must decide either to refund your tax, or to refuse it. Thus, for 3 months there is a check, then, based on its results, money is transferred to a bank account within a month. In total, 4 months from the application to the money, but in fact it can be either faster or slower.

Within four months from the date of submission of documents for tax deduction, you must transfer money to your account. They are checked within 3 months and funds are transferred within 1 month.

Sometimes (but rarely) this is much faster, but the tax office must meet this four-month deadline.

If you recently bought an apartment and filed for tax deduction compensation, please be patient. you will have to wait from 3 to 4 months. The amount paid will depend on the amount of income tax you paid. if your salary is small, then the amount of the deduction will also be modest and will be paid for several years until the full amount of compensation is paid.

When we talk about the speed of work of our tax service, it is impossible to say with certainty at what time this or that service will work. They may work quickly, or may take longer. If we are talking about a tax deduction, then we can only say the maximum waiting period is 3 months.

After filling out the 3-NDFL declaration and submitting it to the IFTS, the question immediately arises: how long to wait for the tax deduction for the apartment?

How long does it take to wait and can the inspection be required to transfer money if these deadlines are not met? How to check the tax refund by TIN?

How long does the IFTS need to return the tax?

The timing of the transfer of the tax deduction is spelled out in clause 2 of Article 88 of the Tax Code of the Russian Federation. The Federal Tax Service has three months from the date of submission of documents for a desk audit. After the end of the office audit, the tax service is obliged to make its decision: approve the tax refund or refuse. The taxpayer must be notified of the results of the audit in writing. How to track the tax deduction, we will consider below.

When the FTS makes a positive decision, the citizen additionally provides an application for a refund of 13%. It contains his personal account and bank details. The tax office has one month to transfer money. Thus, the maximum time for checking and transferring a refund takes four calendar months.

How do you know when the tax deduction will arrive? The easiest and most convenient way is to open a taxpayer's personal account. To do this, you need to contact the nearest tax office with the original passport and TIN. It is not necessary to come to the place of registration; you can open your personal account at any tax office.

The taxpayer will be given a personal login and password. Using your personal account, you can check the status of the tax deduction. To do this, you need to go to the FTS website using your username and password. It takes three days to form a taxpayer cabinet. After that, it displays the status of the tax deduction refund.

If it is not possible to create a personal account, there is another way of how to find out when the tax deduction for the apartment will be paid. The taxpayer has the right to call his tax office, name the TIN and receive the result of the verification process of his tax return orally.

Tax deduction refund procedure

Recall that in order to return 13% of the purchased property, you need to collect documents, fill out 3-NDFL and hand over the finished package to the tax authority.

To receive a deduction for an apartment, the following documents are prepared:

certificate from work 2-NDFL;
purchase agreement or participation in shared construction;
deed of transfer;
certificate or extract of ownership;
payment documents;
loan agreement in the presence of a mortgage;
application with bank details and personal account.

Based on the documents, a 3-NDFL declaration is filled out. It can be drawn up in two ways: on the forms of the tax office or in the special program Declaration. With the documents and a completed declaration, the taxpayer goes to the Federal Tax Service for registration and hands over the package.

According to the law, you will have to wait three months for a desk audit. If the declaration is drawn up correctly, there will be an admission in the fourth month. But it happens that after a full four months, money is not transferred.

Delay in payment of tax deduction

If the money has not been received, and the deadline for a desk audit has long passed, the taxpayer can contact the tax service for clarification.

A delay in payment means some kind of error in the declaration or in the documents provided. The tax service is obliged to notify about the presence of shortcomings in the course of a desk audit. In practice, district tax inspectorates may refuse to issue notifications for errors. The taxpayer needs to independently control the course of his business.

If there is a delay, you immediately need to contact the office department and find out when the money for the tax deduction will come. Perhaps not all documents were attached to the declaration. After eliminating the shortcomings, the tax inspector sends an order to transfer the refund. The taxpayer has the right to collect interest for violation of the terms of return. All requests to the tax service should be submitted in writing to the head of the inspection.

It is impossible to speed up the term of a desk audit. If a taxpayer wants to receive compensation faster, he is required to have a correctly completed declaration and a complete package of documents. This will avoid delays in the verification process.

Questions and answers

Hello. Four months ago, documents were submitted for a tax deduction, the tax office said that everything is in order with the documents, there are no grounds for refusal, in 3 months expect money to be transferred to the card. The requisites have been left. There is no listing. There are debts and penalties for property tax. Can a debt be the reason for non-payment of non-transfer of money on property deduction?

In this particular case, it cannot. The fact that there is a property tax debt does not in any way affect the duty of the inspection to return the money to you. In theory, the tax office could carry out an offset between taxes (pay off the property tax arrears at the expense of its income tax arrears). But these taxes go to different budgets. Therefore, such an offset is not possible.

4 months for tax authorities is normal (in practice). Normal and 6. If you want to cheer them up - write an abusive letter. Sample complaints to the inspection see the link. They wiggle.

The tax legislation of our country is designed in such a way that individuals who regularly pay income taxes to the state budget receive various benefits if during this reporting period the burden of large costs falls on them. The law is designed in such a way that citizens are interested in working officially, showing all their income to the state without hiding and regretting it. All tax settlements between the population and the state are carried out by the budgetary structure - the Federal Tax Service Inspectorate.

What is tax deduction

To make the working life of citizens a little easier, the state provides them with various options for subsidies in the event of serious expenses on their part in the form of a refund of part of the income tax paid in the same reporting period. From the point of view of the state, such a policy is quite justified, since, by returning to citizens 13% paid from their own income, they stimulate the purchase, which in any case is subject to VAT at the rate of 18%. Therefore, with proper control and suppression of the fact of evasion from direct and indirect taxes by citizens, the state ensures the necessary flow of funds in the economy, while at the same time raising its authority among the active electorate.

A cameral check of the 3 personal income tax declaration is carried out by authorized officials of the Federal Tax Service Inspectorate in accordance with their official duties. A special decision of the head of the tax inspection is not required.

In this case, the period for payment of the tax deduction after the submission of the application (one month) begins to be calculated from the day the taxpayer submits the application for the tax refund, but not earlier than from the moment of completion of a desk tax audit declaration or from the moment when such a check should have been completed in accordance with Art. 88 of the Tax Code of the Russian Federation. This is confirmed by the Letter of the Ministry of Finance of Russia dated July 11, 2014 No. 03-04-05 / 34120, paragraph 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98 Federation ".

Those. with the simultaneous submission of a declaration and an application for a tax refund to the Federal Tax Service Inspectorate, the terms for payment of the tax deduction are a maximum of 3 months for verification and 1 month for transferring money.

Term for refund of tax deduction, if the application is submitted after a desk audit

If, for some reason, you did not submit an application for a tax refund along with a 3 personal income tax declaration and other documents for tax deduction, it must be submitted to the Federal Tax Service Inspectorate after the completion of a desk audit (approval of a tax deduction). How long does it take to get the tax deduction refunded in this case? The time from the moment of filing the declaration to the transfer of money increases. First, a desk audit takes place for a maximum of 3 months, after confirming the right to deduction (the taxpayer can find out about this from the letter of the Federal Tax Service, the electronic service of the tax service or by contacting the inspectorate), an application is drawn up to refund the amount of overpaid tax. After receiving this application, your IFTS maximum term for transferring the tax deduction is 1 month.

According to paragraph 7 of Art. 78 of the Tax Code of the Russian Federation, an application for offset or refund of the amount of overpaid tax may be submitted within three years from the date of payment of the specified amount. In the case of a deduction on the verge of missing the limitation period, an application for the return of the amount of overpaid tax must be submitted simultaneously with the declaration and other documents, without waiting for the end of the desk audit

How long the tax deduction is returned depends on whether the tax inspector has questions about the documents submitted, and from the time of filing an application for a tax refund.

Let's summarize the timing of the transfer of the tax deduction, depending on the time of submission of documents and the end of a desk audit:

Terms of refund of tax deduction after submission of the declaration

If an application for a tax refund was submitted at the same time as the declaration, the deadline for the payment of the tax deduction after the submission of the declaration is maximum 4 months.

If an application for a tax refund is submitted after a desk audit, how long does a tax deduction come after filing documents (including 3 personal income tax declaration), depends on how quickly the said application is written after an audit (three months for verification, time for drawing up and receiving applications, one month for transfer).

Term for payment of tax deduction after a desk audit

Let's decide how many days after the office audit the money is transferred in the case when the application for a tax refund was submitted to the inspectorate together with the 3 NDFL declaration. The money will come within a month after the end of the desk audit.

If the application was submitted to the Federal Tax Service Inspectorate after an in-house audit, then the time for the return of personal income tax after an in-house audit is the time for drawing up and submitting an application and one month for transferring money to the current account.

How do you know when the tax deduction will arrive?

What are the possible terms for refunding the tax deduction, we found out, now you can ask how to find out when the money will be transferred for the tax deduction for an apartment, medical treatment, etc.?

You can get approximate information about at what stage the tax deduction is (an office audit is underway, whether the tax refund is approved or not, whether the tax inspector has any questions) and find out when the money for the tax deduction will come in the following ways:

contact the Inspectorate of the Federal Tax Service personally,
call the IFTS,
through the personal account of the taxpayer for individuals.

Example 1

Please note that the maximum period for filing an application for a refund is 3 years (clause 7 of article 78 of the Tax Code). Take this into account when filling out the deduction tax return.

Example 2

How long does it take for the tax deduction to be returned after the documents have been submitted?

The FTS in a letter dated 26.10.2012 No. ED-4-3 / explained that the taxpayer has the right to submit an application for a tax refund immediately along with the declaration. This frees him from a second visit to the IFTS.

However, the Ministry of Finance, in a letter dated 09.11.2016 No. 03-02-08 / 65564, recalled that regardless of the date of submission of the application, the money will not be returned until the end of the in-house audit. Thus, the standard term for payment of the tax deduction is 4 months from the date of filing 3-NDFL:

3 months are spent on a cameral examination;
1 month is spent directly on the transfer.

Example 3

Terms of tax refund through the personal account of the taxpayer

Regardless of the chosen method of filing documents, the timing of the verification of the declaration and the return of personal income tax does not change. However, when working through the Personal Account, the taxpayer has an undoubted advantage - the ability to track the progress of the audit and manage the overpayment online:

The status of 3-NDFL is displayed in the "Life situations" section on the page for filling out declarations:

Read also: Pension supplements after 90 years

After verification, the overpayment amount for personal income tax appears in the "My taxes" section:

To return it, just click the "Dispose" button and select the desired method:

The details for the transfer are filled in right there:

In case of successful verification of the declaration, tax deduction will be returned within 1 month after you submit your special application.
Overpayment for personal income tax without a statement remains unclaimed.
Application deadline is limited to 3 years after paying tax.

If you find an error, please select a piece of text and press Ctrl + Enter.

Refund of personal income tax is help to citizens at times of large financial expenses (for example: purchasing real estate, a car, medical treatment or training) or having children under 18 years of age.

Its receipt is possible only after the reporting and application are submitted to the Federal Tax Service or at the place of work (depending on the type of deduction). The timing of the refund is of concern to most taxpayers.

Refund of personal income tax

For residents of the Russian Federation, there is a special benefit - a refund of personal income tax. It allows you to reduce the total amount of income tax. The amount by which the taxable base is reduced is limited to 2 million rubles.

The right to deduction can be used in several cases:

Today the tax rate is 13%. Thus, it is realistic to return the tax only within the amount that was paid to the treasury, and less. The privilege applies exclusively to citizens who, during the previous six months, made contributions to the budget personally or through an intermediary, which is the employer.

There are several types of deductions, which are regulated by Articles 218-221 of the Tax Code:

professional - related to the labor activity of individuals;

social - covers the costs of studies, medical treatment, pensions and contributions for voluntary medical insurance;

standard - available only to certain categories of beneficiaries: veterans, Chernobyl victims, disabled people, parents of minor children or disabled children;

property - used in cases of acquisition or sale of movable and immovable property.

The deduction is provided only to the taxpayer himself. This category does not include:

non-working pensioners;
parents on maternity leave;
persons who are registered with the employment service;
etc.

To receive a deduction, you need to submit an application and fill out a 3-NDFL handicap declaration. From the moment of submission of the application, a period is established until the transfer of funds. It is best to submit both documents at the same time: both the application and the declaration. They cannot answer the taxpayer with a refusal.

Refund methods and terms

There is a little confusion in the legislation with the timing of the tax refund. According to Article 78 (paragraph 6), the amount must be returned to the applicant within a month from the day the application was drawn up. But judging by Article 88, the funds are returned after the desk audit ends, or after the date of its planned completion. And such a check lasts at best 3 months.

In addition, it is not entirely clear which months are meant: full or not. It is not known whether the payer will submit an application on the first day or on the thirtieth. In addition, the FTS refunds the tax within 30 days after the check ends. Thus, it can take more than four months to get the tax deduction refunded (for property, tuition fees, etc.).

The legislation establishes special regulations for the procedure for the return of personal income tax:

There are several reasons why a deduction may be delayed:

Lack of any papers
During the in-house audit, facts were revealed that do not allow the applicant to use the deduction
typo, miscalculation, human factor

If the deduction has not been received, you can contact the higher authorities with a complaint. In accordance with Article 138 of the Tax Code, the recipient has the right to go to court. But you need to start by filing a written complaint with the management of the Federal Tax Service. Filled in two copies, and on the copy of the payer it is necessary to indicate the "incoming" number and the signature of the person who accepted the document. The complaint can be sent by registered mail with a list of attachments.

If, even in this situation, the deduction is not returned or you are unlawfully denied, you can go to court with a corresponding claim. It must indicate the deadline for submitting the application and documents for deduction. Also required are papers confirming the right to receive a refund.

Quite often, the deadlines for the refund of the tax deduction are violated. Misunderstandings arise both when submitting an application and during the processing of documents submitted by the recipient. There is no need to delay: after three months, it is worth going to a tax organization and clarifying the timing of the refund.

Return concept

A tax deduction is a return of 13% of funds from certain expenses. Today in Russia you can get money back:

for the purchase of property;
for tuition fees;
for treatment;
for the children.

At the same time, only adult citizens who receive a stable income subject to 13% income tax are allowed to issue a deduction. If this rule is not followed, you will not be able to claim a refund.

Registration

In general, the registration of a tax-type deduction is reduced to the following steps:

Collect the documents necessary for a particular case. The exact list of required papers can be clarified with the Federal Tax Service. It will be different for a variety of transactions.
Draw up an application for a deduction.
Submit a written request with prepared documents to the Federal Tax Service at the place of registration.
Get results from the tax office. If the request is satisfied, you can expect the receipt of funds to the account specified in the application.

This is how the tax deduction is processed. The timing of the payment of the due funds varies. What could be the situation?

Generally accepted rules

It all depends on the situation. What is the term for the payment of the tax deduction in Russia?

Ambiguity

In the literal sense, the second scenario is understood. Suppose a citizen declares that he wants to receive a deduction on March 28th. Then, by April 1, he should return the money.

Complete months

But that's not all. We'll have to study the tax legislation of the Russian Federation in more detail. What do they say about full and incomplete months when refunding overpayments and deductions?

Without a statement

We can say this: no statement - no money. The deadline for the payment of the tax deduction after filing the declaration without an application has not been set. They just don't have a place.

Practice

By organizing the verification of documents. It is called a cameral one. The state body allotted only 3 months for its implementation. And nothing more.

It follows that the terms of payment of the tax deduction are increased by 2 months. In case of an in-house audit, the funds are reimbursed within 3 months.

From place and time

Need to get a property tax deduction? Terms of payment of money can be from 1 month to 4 months. How did the second digit come about?

Results and conclusions

Based on the foregoing, taxpayers come to the conclusion that the tax deduction is refunded within 4 months. Three of them are checking documents, one is the time for banking transactions.

According to the Constitution, every able-bodied citizen of Russia is obliged to pay taxes. However, there is a way to reduce these costs. The action can be performed using tax deductions.

General information

Today there are several types of benefits. Deductions can be:

standard - provided to categories of citizens strictly defined by law (low-income strata of the population, combatants, etc.);
social - part of the funds spent on treatment, training, etc. is being returned;
professional are issued in most cases by people of creative professions;
for securities - provided in case of losses of the taxpayer related to securities;
property - you can use it when buying a living space.

To determine the return period, you will need to familiarize yourself with Art. 78 of the Tax Code of the Russian Federation. You should also know that:

such a benefit can be used only once in a lifetime, but after 2014 this right applies to several real estate objects;
a tax declaration for receiving a property deduction is filled out in the year following the transaction;
the possibility of obtaining compensation is not affected by the place of purchase of real estate;
the maximum amount from which the deduction is made is 2 million rubles (accordingly, the taxpayer cannot claim the payment of funds in excess of 260 thousand rubles);
the spouses have the opportunity to receive compensation in double the amount, provided that they comply with all the rules established by law;
when purchasing a living space for an amount below 2 million rubles, a person retains the right to use the remaining deduction interest when buying another property, provided that the right to receive benefits was not used until 2014.

Who is eligible for a refund?

In order for a citizen to be provided with the described benefit, he must:

be a citizen of Russia;
have grounds for obtaining a tax deduction;
have official income and pay personal income tax.

If a person did not have official earnings at the time of acquiring real estate, the citizen has the right to apply for a refund after some time.

The following categories of citizens are not eligible for income tax refunds:

persons who are not residents of the Russian Federation, that is, spend less than six months a year in the country;
undergoing compulsory and contract military service in the army and navy;
pensioners, if their three-year tax period has expired;
children who have not reached the age of majority, but their parents can do it for them.

How to register?

For 2018, processing the return of overpaid funds is a fairly simple operation that anyone can handle. A citizen may face some difficulties only when filling out a 3-NDFL declaration.

When drawing up a document, you should pay special attention to the following requirements:

in order to avoid refusal to pay compensation, only accurate information should be indicated in the declaration and other documents;
filling out the documentation should be done in block letters, which allows tax officials to better understand the content, and also helps to facilitate the document scanning procedure;
it is necessary to exclude any blots in the fields.

When the declaration is completed, the citizen should proceed to fill out the application. Because there is no single sample established by law, the application can be filled in in any form.

However, it will be necessary to mention the following information:

place of residence, name and TIN of the applicant;
the name of the tax operation for which the citizen intends to receive compensation;
the amount of money a person claims;
bank account details where, if the tax authority makes a positive decision, the due amount will be transferred;
date of preparation of the document and personal signature of the taxpayer, without which the application can be considered invalid.

A sample application for a tax deduction for the purchase of an apartment is here.

A sample application for a tax deduction for treatment is here.

Legislation

How long to wait for the tax deduction?

The main amount of time that a citizen is forced to wait for the decision of the tax authority regarding the registration of benefits is spent on:

verification and consideration of documents by the tax service;
the decision of the special commission on the provision of a refund or refusal to issue funds.

In case of a positive decision, a certain amount of time will be spent on transferring funds to the taxpayer's personal account. Some time can be spent on sending documents, if necessary.

For buying an apartment

With a mortgage

After submission of documents

If the tax service delays the inspection and decision-making for a longer period, the citizen has the right to file a complaint with the appropriate authorities.

After a desk audit

Reasons for the increase in terms

The deadlines for obtaining a tax deduction can be increased by the Federal Tax Service if a citizen has submitted incorrect documents or made a mistake in filling out an application.

How to get a refund

The main method by which the return of overpaid funds is carried out is payment through the employer.

It is also possible to transfer a certain amount to the taxpayer's personal account. The choice of the method depends on the personal desire of the applicant.

In the video about the tax deduction

Within four months from the date of submission of documents for tax deduction, you must transfer money to your account. They are checked within 3 months and funds are transferred within 1 month.

Sometimes (but rarely) this is much faster, but the tax office must meet this four-month deadline.

The timing of the payment of the tax deduction after the delivery of 3 personal income tax.

The decision to grant a tax deduction must be made within 3 months from the date of filing the declaration, in accordance with Article 88 of the Tax Code of the Russian Federation.

In accordance with Art. 78 of the Tax Code of the Russian Federation, the transfer of funds may take one month.

Information about the specific time period for refunding the tax deduction is of particular interest to citizens who have incurred significant expenses related to the acquisition of real estate, payment for treatment or education services.

Individuals are entitled to receive a tax refund on income only after submitting a tax return (form 3-NDFL), as well as submitting an application.

The tax authority organizes an audit of the submitted tax return in order to establish the fact that taxes have actually been overpaid.

Who is eligible to claim the deduction

A citizen of Russia has the right to apply for such an additional benefit, provided:

official employment;
payment of personal income tax in accordance with the existing legislation;
the existence of a legal basis.

The legislation provides for an exception regarding the time frame for filing an application. If an individual at the time of acquiring real estate does not have a permanent (official) place of employment, he is allowed to apply to the tax office with an application to consider the issue of refunding deductions after a certain period.

There are several types of tax incentives:

property (in the case of buying an apartment, other living space);
social (when expenses were used to pay for educational or medical services);
standard (apply to a circle of persons defined by legislation, in particular, the poor);
professional (the benefit is focused on people engaged in creative professional activities);
on securities (provided to taxpayers who had to incur losses related to securities).

Taxpayers may be rejected after applying for a tax refund. Refunds of income tax are not provided to individuals who are not residents of Russia. In other words, individuals who have lived in Russia for no more than six months do not have the right to expect to receive such a tax benefit.

Also, the refusal for tax refunds is addressed to minors. If parents had to spend money for the treatment of such children or send the amount for education, then it is not the minors themselves who can claim the tax refund, but their parents.

The income tax refund benefit does not apply to retirees if more than three years have passed since they made a purchase or paid for the relevant services.

Refusal is also addressed to military personnel who are called up for contract or military service. Since the tax refund is provided only to taxpayers, women on maternity leave are not eligible to apply for such a benefit.

Tax refund deadlines

Due to the fact that not all individuals are entitled to a tax refund benefit, the tax inspectorate needs a certain amount of time, which is necessary to conduct a special audit.

Also, additional time is required for a special commission to make a decision to grant or deny benefits.

Even with a positive consideration of the application, the individual is not given the accrued funds in cash. They are transferred to the taxpayer's bank account. Such transactions also take a certain amount of time. Time may also be spent on sending some documents.

The Tax Code prescribes not only the conditions for granting tax refund benefits. It also defines the time frame within which funds must be transferred.

However, some inconsistencies can be found in the Tax Code. In particular, the content of the two articles contradicts one another.

Article 78 specifies that payments must be made within one month. However, in fact, such a requirement is rarely met.

Violations of the refund deadlines specified in Article 78 are not always associated with the facts of unfair performance of official duties by tax officials.

Article 88 prescribes additional conditions for making payments. It sets out requirements that such payments can be made only after a special check. For tax audits, the article defines a period of up to three months.

As a result, most taxpayers set themselves up for a waiting period of up to four months. Unfortunately, in fact, the term is often significantly increased. Many begin to receive a tax refund after nine, and sometimes even twelve months.

In some cases, the terms are increased due to the actions of the taxpayer himself, in particular:

submission of an incorrectly executed application;
provision of incorrect documents;
absence in the provided package of documents, without which it is impossible to make a decision.