What is the time to transfer the tax deduction. The tax authorities do not return the personal income tax deduction on time: what to complain about. After a desk audit

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 will 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.

Receiving an official salary, any employee not only improves his financial situation, but also enriches the state treasury, because in addition to paying fees to the Pension Fund of the Russian Federation, FSS and FFOMS, the employer is obliged to deduct income tax from the employee's salary, which is 13%. However, in a number of situations, this money can be returned using a tax deduction. The terms of the refund and the principle of operation of this state instrument are spelled out in the Tax Code of the Russian Federation, but in practice this preferential mechanism behaves somewhat differently than it was originally intended.

Such a bonus is not available to everyone: only an individual who is the Russian Federation and receives an official salary can take advantage of this privilege.

Subjects deprived of the opportunity to apply for tax benefits:

non-working pensioners;
a mother or father who has taken maternity leave.

In addition, persons receiving benefits from the employment service are not eligible for this benefit.

You can apply to the competent authorities for the approval of a deduction in the following circumstances:

purchase of medicines;
payment of costs for or;
making charitable contributions;
purchase and sale of an apartment, house, land for construction;
transfer of payments to the Pension Fund or VHI.

Only the tax actually paid to the treasury is subject to refund. Therefore, the taxpayer does not have the right to declare for an amount greater than he contributed to the state budget.

Tax deductions are divided into several types:

professional;
social;
standard;
property;
investment.

Video - Tax deductions: types

How long does it take to get the tax deduction refunded?

This issue is quite popular due to misunderstandings caused by the interpretation of Articles 78 and 88 of the Tax Code of the Russian Federation.

Article 78 states that the approved amount is credited to the applicant's account within 1 month from the date of filing the declaration, however, Article 88 states that compensation is possible only upon completion of the verification, for which, according to the law, a minimum of 3 months is allocated.

As a rule, the employees of the competent authorities carry out the transfer of funds 30 days after the verification, i.e. the payment period is extended for at least 4 months.

One month allocated for a tax refund should be counted not from the day of the visit to the tax inspector, but from the date of completion of the verification of the submitted declaration.

It should be remembered that the tax deduction is provided only after the taxpayer has paid off the tax arrears.

Tax deduction refund procedure

There are 2 ways to become a happy owner of a tax bonus:

through an appeal to the tax authorities;
at the place of main work.

A tax refund through an employer can be issued during a calendar year, without waiting for the end of the tax period, which falls on December 31st. If the required paperwork is provided, the employer will not withhold 13% of the employee's salary until the approved amount is paid. However, the decision on payment is made not by the employer, but by the tax inspector, therefore, you should file a tax return in any case.

Let's give an example. With a salary of 10,000 rubles, the employer must deduct 13% at the expense of the state, which will amount to 1,300 rubles, respectively, the employee will receive 8,700 rubles. If a tax deduction was approved, for example, in the amount of 6,000 rubles, then the accounting department will have to withhold personal income tax not from 10,000 rubles, but from 4,000 rubles (10,000 - 6,000). In this case, the amount of income tax is 520 rubles, and the employee will receive 9,480 rubles (10,000-520).

To obtain a deduction, you must submit an application and a completed declaration. An inspector cannot refuse a taxpayer to accept properly executed documents.

The legislation provides for the following procedure for calculating the tax deduction:

Submission of an application to the Federal Tax Service at the place of registration of the applicant along with supporting documents in the form of checks, contracts for medical care, training or preferential certificates, for example.
Conducting a desk audit for 3 months.
A competent employee completes a notification containing information about the accepted conclusion on the tax deduction, which is sent by mail to the taxpayer's registration address. If the decision was not in favor of the applicant, the inspector must send an explanatory letter indicating the reason for the refusal.
The money is transferred 30 days after the receipt of the confirmation letter by the taxpayer. A notice is considered delivered if 6 days have passed after it was sent.

Delay in payment of tax deduction

If there was an untimely crediting of funds, provoked by a mistake by a tax inspector, he must charge interest on the applicant's account at the refinancing rate of the Central Bank for each overdue day.

There can be several reasons for the absence of a money transfer.

Table 1. Most common causes

Reason # 1	The office verification of the information provided in the declaration has not been completed.
Reason # 2	The applicant has not submitted an application for an income tax refund, which must be submitted with the return. Since the application indicates the bank account number for the transfer of funds, without submitting it, a refund is technically impossible.
Reason # 3	The amount of overpaid tax compensated for the existing tax debt, if such was the case. The inspection conducts this event independently, without submitting a corresponding application, and only the amount remaining after offsetting will be transferred to the account.
Reason # 4	The application for the return of personal income tax was lost due to the fault of the tax inspectorate. To avoid such a situation, it is advisable to make a copy at the time of its submission and ask the inspector to put a mark confirming its acceptance and the current date. If you have this document, you can demand the payment of interest in the event that the tax deduction period prescribed by the tax code has expired from the date of submission of the application.

The claim must be made in 2 copies. The document that remains with the taxpayer must have an incoming number and the signature of the employee who took it to work. You can also send the document by registered mail with an inventory.

The taxpayer has the right to appeal against the decision of the competent authorities in court only after it has been appealed to the Federal Tax Service.

The established deadlines for filing a complaint:

to the UFNS: 1 year from the date when there was a violation of the terms of payment;
to the court: 3 months from the date when the taxpayer was informed about the negative decision taken by the Federal Tax Service.

Since the mechanism for paying the tax deduction requires improvements, unfortunately, there is a violation of the refund deadlines. To avoid delays in payment, immediately upon completion of the office audit, pay a visit to the tax inspector and inquire about the timing of the money transfer.

In accordance with the Tax Code of the Russian Federation, citizens after purchasing residential real estate can return part of the funds in the form of a property deduction. Individuals who are tax residents of the Russian Federation and who pay 13% of income tax from their profits can receive the privilege.

Terms of tax transfers

After submitting the declaration to the inspectorate, many people ask themselves the question: how to find out when the tax deduction for the apartment will be transferred? The timing of payments is determined by law and for their violation, a citizen can demand material compensation from the tax authority.

From the moment of filing the declaration, the state body is given three months for an in-house examination of the attached papers. After this period, the inspectorate is obliged to make a decision on the provision of a property deduction when buying a home or refuse to provide benefits. Whatever the decision of the government agency, the taxpayer receives a notification.

If the decision is positive, then the individual must provide the inspectorate with data for transferring the amount in excess of the tax paid. Within the time limits established by law (one month), the treasury is obliged to transfer the accrued amount of money to the citizen's current account. Thus, the maximum time for paying the tax deduction when buying an apartment or other real estate is 4 months. If the deadline for a tax refund is not met, the taxpayer can write a complaint to a higher authority, which must be considered within one month. For each day of delay, a citizen has the right to demand compensation from the inspection as a percentage of the deduction amount.

With an incorrectly completed declaration or an incomplete package of collected papers, the inspector has the right to demand an amended form 3 of personal income tax.

How to track the progress of a desk audit

By registering in your personal account on the website of the State Tax Service, you can see whether the application for a deduction has been approved, whether the citizen has used the tax deduction before, check at what stage the tax deduction check for the purchase of an apartment is, and so on.

To use the online service, you need to enter your personal account and select the "Personal Income Tax" tab. Next, you need to select "3 personal income tax". The window that opens will reflect the moment of receiving the application for a property return, the status of its verification. Tracking in your personal account, processing the declaration is a very convenient procedure that does not require a personal visit to the inspection. When the status of the check appears "Completed", one month can be counted from the moment of filing an application for a tax refund to transfer funds to a personal account.

Required certificates for property return

To qualify for a deduction, a taxpayer must submit a complete package of documents to the tax office.

List of documents for the return of tax benefits:

Application for a refund of overly withheld tax. A similar certificate can be downloaded from the website of the State Tax Service or purchased from any inspection. The certificate contains information about the owner of the property (registration, passport data), the address of the property, TIN, the amount of the deduction. If a citizen previously received a property return from the purchase of an apartment, then the calculation base will gradually decrease.
Form 3 NDFL declaration. This certificate can be submitted no more than three years from the date of home purchase. You can fill out the declaration yourself or resort to the help of tax specialists. If the document contains incorrect data, the declaration will be returned to the taxpayer for revision.
Certificate from the employer of Form 2 personal income tax. It contains data on the income of an individual, from which 13% of income tax was paid.
Documents establishing the ownership of the property.
If housing was purchased with equity participation, documents confirming this fact are also required.
Financial documents: bank statements, checks, bills.
If part of the cost of the apartment was repaid with the help of maternity capital or other subsidies, copies of these documents must be attached.

Certificate in the form 3-NDFL Certificate for maternity capital Certificate of income
Document establishing the right of ownership of the real estate object Application for the refund of overly withheld tax Contract of equity participation

Who can benefit from the property deduction

Not everyone can take advantage of the tax credit; certain conditions must be met to receive it.

To whom the property deduction can be returned:

Individuals with official income and paying 13% income tax on it.
Pensioners can also count on a property deduction.

You cannot receive a tax refund for the following categories of citizens:

Individuals who have drawn up a sale and purchase transaction with a husband or wife, parents, brothers and sisters.
Citizens who have received a property as a gift or by inheritance.
Taxpayers who incorrectly filled in the declaration or provided an incomplete package of documents.

Property return procedure

The property benefit can be obtained in two ways: contact the inspectorate at the place of residence, which will then transfer the funds to the current account, or write an application for the return of the property benefit at the place of service.

Registration of a refund at the tax office:

Filling 3 personal income tax.
Registration of a certificate of 2 personal income tax at the place of work.
Collection of the necessary documents (certificate of state registration of the right to real estate, extract of their USRR, sales contract).

After the submission of all the papers, the state body makes a decision: the taxpayer has the right to reimburse the overpaid tax or not. Whatever the decision, the citizen receives a written notification by registered mail. A cameral examination lasts 3 months from the date of receipt of an application from an individual.

Registration of property deduction through the employer

In principle, the procedure for returning tax benefits through an employer at the initial stage is not much different from the first option. After receiving notification of the right to property deduction, the citizen takes it to the employer and does not pay income tax from his income until the end of the year.

Types of property for which a tax deduction can be refunded

The legislation defines a list of real estate, upon the purchase of which the taxpayer can obtain approval for the return of the property benefit:

Apartments, houses, rooms that were purchased for the taxpayer's own funds. In case of a share purchase, an individual can return the overpaid tax only on his part of the property.
Land plots for building, which have been assigned the status of individual housing construction.
Plots where any residential building is already located.

How to calculate property deduction

The legislation determines the maximum value of the value of the property, from which a tax deduction can be obtained - 2 million rubles. If the cost of the acquired housing exceeds this figure, 2 million is still taken as the calculation base.

When buying a home with a mortgage, you can also receive compensation from the amount of interest paid to the bank. The maximum amount of interest on a mortgage for the return of property benefits should not exceed 1 million rubles. Thus, the estimated base of mortgage housing for income tax refund is 3 million rubles.

Let's give an example of a standard purchase of an apartment without equity participation by an owner who has an official salary of 40 thousand rubles. Ivanov A.P. bought an apartment for 3.5 million rubles. Since the law establishes the maximum amount for the return of property benefits of 2 million, with a salary of 40,000 per month, Ivanov A.P. can return the overpaid tax for 260,000 rubles. Every month Ivanov A.P. pays 5200 rubles in income tax. A citizen can return 62,400 rubles per year. This means that in subsequent periods Ivanov A.P. will return income tax until he chooses all 260,000 rubles.

Unfortunately, not all citizens know that after buying a home, you can return a small part of its value in the form of a property benefit. To receive it, you must have official earnings, deduct 13% of income tax from it, fill out a declaration and take it to the tax office with a package of necessary documents. A cameral audit lasts no more than 3 months, after which the Treasury transfers the amount of the property deduction to the current account to an individual within a month. If the procedure for checking the declaration exceeds three months, the taxpayer has the right to demand interest from the inspection for each day of delay.

Tax deduction: terms of payment after application and features

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!

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.

Term for a refund of income tax when buying an apartment

According to clause 7 of article 220 of the Tax Code of the Russian Federation, the IFTS will check your right to receive a tax deduction when buying an apartment within 3 months from the date of submission of documents, this is called a desk review.
If no errors and disagreements are found, the Treasury will transfer money to your card or bank account within 30 days from the date of application.

Check the correctness of the paperwork.
Submit your 3-NDFL return in January or later.
3 months are given to the tax office to check and approve the amount of the property deduction.
Without waiting for notifications by mail, go to the tax office and write an application for the transfer of the tax amount to your bank account, if you did not submit the application for a refund immediately upon filing a tax return.

Tax deduction: deadlines for the return of the deduction after the submission of the declaration

Procedure and terms of refund of tax deductions

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.

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.

How long to wait for a tax deduction

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 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.

Transfer tax deduction deadlines

The rules for calculating the monthly period are in article 6.1, paragraph 5 of the Tax Code. They are simple. The term ends on the same date on which the application was submitted, but next month. If there is no such date in the next month, then the term ends on the last day of this month. If the date falls on a weekend or holiday, then it is postponed to the next working day.

Firstly, along with all documents and a declaration, you must submit an application for a tax refund and do not forget to indicate in it the correct bank details for a refund (they are most often mistaken in). If the inspection worker refuses to accept the application (for which he has NO right), go to the nearest post office and send the application by mail with a receipt acknowledgment (this day will be considered the date of transmission of the inspection application).

Tax deduction when buying an apartment in 2020

Let us consider in more detail the circle of persons who will be able to use the considered form of property deduction, situations when the tax refund will be denied, the amount and rules for providing state support, the procedure for applying for exemption of part of the income from taxation.

The amount of the principal debt and interest on a mortgage loan, other types of contracts providing for the financing of a home purchase;
The amount of money spent on design, construction, repair and finishing work in newly acquired (including construction-in-progress) housing:

For the preparation of project documents (including completion);
For the purchase of building materials;
To pay for construction, repair and decoration services;
For connecting a private house to communications (gas, water, electricity, sewage) or arranging their autonomous options (drilling a well, etc.).

How long to wait for tax deduction after submission of documents

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.

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.