How long does it take to process a tax return? How long to wait for a tax deduction. What to do if the money did not arrive on time

By 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, Social Insurance Fund and Federal Compulsory Medical Insurance Fund, the employer is obliged to deduct from wages employee income tax of 13%. However, in some situations, this money can be returned using a tax deduction. The terms for the return of money and the operating principle of this state instrument are prescribed 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 to an individual, which is the Russian Federation, and receives official wages.

Subjects deprived of the opportunity to apply for tax benefits:

non-working pensioners;
mother or father who took maternity leave.

In addition, persons receiving benefits from the employment service do not qualify for this benefit.

You can contact the competent authorities for approval of a deduction under the following circumstances:

purchase of medicines;
payment of costs for or;
making charitable contributions;
purchase and sale of apartments, houses, 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 has no right to claim an amount greater than what 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 for the tax deduction to be returned?

This question is quite in demand due to the misunderstanding 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, but Article 88 states that compensation is possible only upon completion of the audit, for which, according to the law, a minimum of 3 months is allocated.

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

One month allocated for tax refund should be counted not from the day of the visit to the tax inspector, but from the day the audit of the submitted declaration is completed.

It should be remembered that a tax deduction is provided only after the taxpayer has repaid the tax debt.

Procedure for returning a tax deduction

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

through contacting the tax authorities;
at the place of main work.

A tax refund through an employer can be issued within calendar year without waiting for the end tax period falling 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, so submit tax return should anyway.

Let's give an example. For a salary of 10,000 rubles, the employer must deduct 13% to 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 income tax equals 520 rubles, and the employee will receive 9,480 rubles (10,000-520).

To apply for a deduction, you must submit an application and a completed declaration. The inspector cannot refuse to accept documents that are properly executed by the taxpayer.

The legislation provides for the following accrual procedure tax deduction:

Submitting 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 service, training or preferential certificates, for example.
Conducting a desk audit for 3 months.
Filling out by a competent employee a notification containing information about the accepted conclusion on the tax deduction, which is sent by mail to the taxpayer’s registered address. If the decision was not made in favor of the applicant, the inspector must send an explanatory letter indicating the reason for the refusal.
The transfer of money is carried out 30 days after the taxpayer receives a confirmation letter. A notice is considered delivered if 6 days have passed after it was sent.

Delay in payment of tax deduction

If there was a late enrollment Money, provoked by an error by a tax inspector, he must charge interest to the applicant’s account at the Central Bank refinancing rate for each overdue day.

Reasons for absence money transfer maybe several.

Table 1. Most common causes

Reason #1	The desk check of the information presented in the declaration has not been completed.
Reason #2	The applicant did not submit an application for income tax refund, which should be submitted along with the return. Since the application indicates the bank account number for transferring funds, without submitting it, a refund is technically impossible.
Reason #3	The amount of overpaid tax compensated for the existing tax debt, if any. The inspection carries out this event independently, without submitting a corresponding application, and only the amount remaining after offset will be transferred to the account.
Reason #4	The personal income tax refund application was lost due to the fault of the tax office. To avoid such a situation, it is advisable to make a copy when submitting it and ask the inspector to put a mark confirming its acceptance and the current date. If you have this document, you can demand payment of interest if, from the date of filing the application, the deadline for the return of the tax deduction, prescribed by the tax code, has expired.

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

The taxpayer has the right to appeal the decision of the competent authorities in judicial procedure only after appealing to the Federal Tax Service.

Established deadlines for filing a complaint:

to the Federal Tax Service: 1 year from the date when the payment deadlines were violated;
to court: 3 months from the day the taxpayer was informed of the negative decision made by the Federal Tax Service.

Since the mechanism for paying tax deductions requires improvements, violations of refund deadlines, unfortunately, occur. To avoid delays in payment, you should immediately visit the tax inspector after completing the desk audit and inquire about the deadline for transferring money.

Purchasing your own apartment is always a joyful event for a person and his family members. However, not everyone can afford this; the reason for this is the lack of property funds.

Dear readers! The article talks about typical solutions legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

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In order to alleviate the situation of citizens, the state provides benefits, one of which is.

Personal income tax refund

In addition, the tax preference is not linked to immovable object, and to the recipient of the deduction.

For example, spouses can use this benefit separately. The presented innovations apply only to those property owners who purchased it and registered their rights no later than 2020.

The next change is the inclusion in the property deduction of construction and Finishing work premises:

for them to be taken into account, they must be included in the purchase and sale agreement;
the contract must indicate that the apartment is being purchased without finishing.

An important point is the need to confirm the costs in documentary form, otherwise their payment will be refused.

Deadlines for paying tax deductions when purchasing an apartment

It is the amount of money by which the profit base subject to income tax is reduced.

The following may exercise the right to receive it:

citizens of Russia;
persons who have reached retirement age;
children under 18 years of age.

The statute of limitations for filing a deduction is three years.

Moreover, the terms for consideration of the application with attached documentation for receiving benefits at the tax office are provided:

thirty days if they are presented at the place of performance of the work function;
ninety days if they are submitted in tax authority.

After checking the documents, a decision is made to issue a deduction, for which ten days are allotted.

For a mortgage

There are no deadlines for paying tax deductions when purchasing an apartment. The benefit can be applied for at any time after receiving a certificate of ownership of the property.

The only limitation is the statute of limitations, which is three years.

It follows from this that the calculation of the tax amount that will be returned to the payer is carried out for the last three years.

For pensioners

In accordance with the law, they have the right to apply for a personal income tax deduction.

The refund period for tax deductions when purchasing an apartment for pensioners is three years:

it can only be received by those citizens who retired and immediately purchased real estate;
if this is not done, then the property deduction will not be issued, since pensioners in the Russian Federation do not pay income tax.

Registration procedure

The procedure for filing a tax deduction is not associated with difficulties.

For it you need:

collect a package of documents;
draw up an application correctly;

Submitting an application

An application for an income tax refund is drawn up in any form.

It is important to indicate:

place of registration;
reasons for receiving benefits and other most important points.

Documentation

To apply for a deduction, you will need to provide a package of documents consisting of:

income certificates 2-NDFL;
certificates of ownership;
purchase agreements;
real estate acceptance certificate;
tax return.

How to calculate?

tax = cost of the apartment – amount of deduction * 13%.

Receiving funds

There are two ways to receive tax deductions:

When contacting the employer, so that the tax is no longer withheld.
When contacting the tax authorities for a one-time payment.

Each of them needs to be considered in more detail.

Methods

If the taxpayer is interested in receiving the amount in cash, he must submit a 3-NDFL declaration to the tax service at the place of registration.

If a positive decision is made, the applicant will receive notification of this.

You must apply for payment of funds at the end of the calendar year so that it is taken into account in the calculations. If payment is delayed, the tax authority must compensate the penalty.

You can obtain funds by contacting your employer. You don't have to wait until the end of the calendar year to do this.

Regarding this method, it is important to note that 13% tax will not be withheld from earnings until the amount of these payments is equal to the deduction amount.

Filing an application with the tax authorities is a very responsible task. Most citizens are interested in the question of what is the payment period after submitting an application, because everyone, without exception, wants to get their funds back. Let's look at this issue in more detail.

The Russian Tax Code provides for two ways to obtain a deduction: through the tax service and through employers. It also depends on the chosen place (method). Let's consider both options for receiving a refund.

Deadlines for receiving a refund at the workplace

The period for obtaining a certificate from the tax service to return money through employers is about thirty calendar days (sometimes earlier, but not later - a direct violation of the laws). Certificate 2-NDFL can be submitted in the year in which the property was purchased. The tax service will give an answer in about a month after checking all the documentation.

You also need to remember that at work an application for provision is written, after which personal income tax will not be withheld from wages. Based on the application, the tax withheld since the beginning of the year in accordance with Article two hundred and twenty of the Tax Code of the Russian Federation will also be returned.

Deadlines for receiving a refund from the tax office

The period for receiving a notice from the tax service for a refund through the Federal Tax Service is 120 calendar days, that is, 4 months. The speed of the return process will depend only on the correctness of the submitted documentation.

Based on paragraph seven of Article two hundred and twenty of the Tax Code of the Russian Federation, documents are checked for about three months - this is called a desk audit. If there are no claims according to the documents, the money will arrive within a month.

It must be remembered that the tax service only checks the documentation and determines the amount of the refund, and the treasury (bank or other government structure), which also needs time. Therefore, to the question,How long does it take for the deduction to be returned? You can answer: within a period not exceeding 4 months.

Period for receiving funds through the online service

If the application was submitted on the website of the tax service, then according to paragraph six of Article 78 of the Tax Code of the Russian Federation, the period for checking documents is also about 30 calendar days, but this does not take into account the desk audit. That is, it may take up to 4 months until payment is received. A certificate of the right to a property deduction must be provided to the applicant within a period of no more than one month.

The deadlines for compensation from the Federal Tax Service have been violated

If the documents and application were submitted, but the personal income tax refund was not received within the specified period, then based on paragraph ten of article seventy-eight Tax Code RF person has the right to compensation, which depends on the refinancing rate for each overdue day. The period for document verification will accordingly be significantly increased.

The most common mistakes that lead to increased verification times

Many people don’t even try to learn from mistakes made in the past, but we will try to do so. After all, tax officers often see many standard mistakes when filing documents every day, andThe deadline for returning personal income tax after submitting a declaration is constantly increasing due to minor shortcomings.

To begin with, here are examples of the most common errors:

First, the deduction amount may have been entered incorrectly. Was in use at the time of purchase maternal capital. According to paragraph 5 of Article 220 of the Tax Code of the Russian Federation, the cost must be reduced by an amount equal to the amount of budget funds. Example: an apartment was purchased for 3 million rubles, of which 1.8 million are your own. Pension Fund accrued 1.2 million rubles. Based on this, the tax deduction will be calculated only from 1.8 million rubles. And a citizen will receive only 13 percent of this money (and only if he actually paid it to the state treasury as a result of taxation over the last 3 years). You can read more about such deductions on websites owned by the Ministry of Taxation.

Secondly, perhaps the documentation was completed incorrectly or some document is missing. This error is one of the most common. From the very beginning of the transaction, it is necessary to remember that almost every document that was signed by the buyer and seller must indicate his passport details, TIN and address. You can read more about such documentation and the conditions for filling out and accepting it on the Internet resources of the Ministry of Taxation and official legal portals.

Thirdly, you have tax debts to the budget. This debt must be repaid in a timely manner, or when submitting an application for the transfer of funds through a tax deduction, you must indicate that the amount of the debt will be written off from these funds. That is, the debt can be repaid through a tax deduction.

Fourthly, if you purchase housing from one of your close relatives: parents, sister or brother, wife or husband, then a refund is not allowed (clause 5, clause 2 of Article 105.1 of the Tax Code of the Russian Federation).

You need to know this! Receiving a deduction when purchasing a home from close relative not allowed!

Fifthly, the housing was registered in your name, but another person transferred the money. In this case, a refund is also not allowed (clause 5 of Article 220 of the Tax Code of the Russian Federation). This provision, however, does not apply in the case of transfer of funds between spouses who are in a registered marriage. Also, this part of the document does not apply to mortgage loans with a special purpose.

You can learn more about ways to return funds faster than expected from the video:

What is the fastest way to get a refund?

Now let’s look at aspects that will help you get a property deduction faster:

Firstly, it is imperative to check the correctness of the documentation. Moreover, it is better to do this several times.
Secondly, it is best to submit a 3-NDFL certificate at the beginning of the year. This is due to the fact that it takes the tax office about 90 days to verify the documents, after which the amount is approved.
Thirdly, you should not expect notifications from the tax office by mail. To control the situation, it is best to visit tax office to write an application for crediting funds from the tax amount to a bank account or bank card. This will save time.

After one month has passed after submitting documents and completing the desk audit, the money will be transferred to the bank.

To speed up the process, you can start Personal Area on the tax service website and constantly monitor the movement of your documents. Documents that were submitted to in electronic format, are processed much faster, and you can expect a refund earlier.

Login and password can be obtained by contacting the tax office. You need to have your passport and Taxpayer Identification Number with you. The password does not expire.

Thus, the timing of payment of the tax deduction after filing the application may vary. But if all paper aspects have been completed and submitted according to the form, you should expect a refund no more than 4 months.

The right to receive a tax deduction from the state can, by law, be exercised by those citizens from whose official salary an income tax of 13% is withheld every month.

When is the tax deduction paid?

The deadline for paying tax deductions may take several months due to the heavy workload of the tax office. If a person receives his salary or part of his income in an envelope, then a deduction can only be obtained from the declared income. Citizens who have Additional income, for example, from renting out an apartment or buying and selling shares, but only if these incomes are subject to a 13 percent tax.

In this case, the period for returning the tax deduction is calculated from the moment when the documents were submitted to the tax office. It may exceed the limits established by law and increase significantly due to numerous checks and correspondence between the tax office and the applicant. Thus, in fact, it will be possible to use this amount only after 6-8 or 12 months.

How is a tax deduction processed?

To exercise this right, you need to fill out a 3-NDFL declaration and, after submitting an application to the tax authority, collect several more documents. These also include a certificate from work 2-NDFL. It contains data on income received and taxes paid. The tax office must then decide to refund the applicant's income tax.

However, deduction amounts may vary significantly depending on the expenses incurred. For example, when purchasing an apartment, you can return the tax paid to the state in the amount of up to 260,000 rubles, but subject to obtaining ownership rights to it after 2008. Registration of an apartment before this date will allow you to use the amount of 130,000 rubles. All disputes with the tax inspectorate regarding the amount of deduction can be resolved in court. At mortgage lending for the purchase of housing or refinancing the original loan after 2010, the amount of 13% of the interest that was paid to the bank is returned.

What determines the deadline for paying the tax deduction?

The tax refund period depends on the duration of this procedure. officials. For example, after a desk tax audit, which is carried out within 3 months after filing a declaration, the applicant must receive a written message. It must contain a provision for granting or denying a deduction. Therefore, after submitting a declaration and application, as well as a positive decision by the tax office, you can count on a refund of the amount of overpaid tax within 1 month.

If the tax office does not transfer the property deduction on time, that is, after 4 months, you can file a complaint. She goes to in writing to the authority that does not pay the required amount on time. Please note that according to the law, for each day of delay, interest may be charged on the entire amount of the deduction, which is calculated at the refinancing rate of the Central Bank of Russia. To quickly receive a property deduction , It is necessary to formalize all relations with the tax office in writing.

The article will discuss the timing of payment of tax deductions when purchasing real estate. What is this procedure, why is it necessary, and what are the payment terms - further.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

The Tax Code establishes several ways to obtain a deduction for the purchase of an apartment - through the employer and through the tax service. The timing depends on these methods.

Important points

In accordance with the law, when purchasing an apartment, a person has the right to return part of the funds from this purchase using a tax refund.

The following categories are eligible to receive a deduction:

The tax service has the right to refuse the applicant. The reasons are:

Features of receiving:

Interested persons are entitled to receive the benefit	Its size is equal to the amount of costs for purchasing an apartment. But in total they should not exceed 2 million rubles, with the exception of purchasing real estate at
If the taxpayer does not use the entire amount of the deduction	Then it automatically moves on to the next purchase
A citizen must have an official place of work	And his employer must pay tax on his wages. If the person receives it “in an envelope” or is not officially employed, then the right to the deduction is lost
The deduction is provided only to income tax payers of 13%	It is not available to private entrepreneurs

How many times are you allowed to get a deduction? Options 2:

For each year, a person can return the amount that is equal to income tax (13%). The remaining funds do not expire; returns can be issued in subsequent years until the limit is exhausted.

If the property was purchased during marriage, but is the property of one of the spouses, then two people can apply for a deduction.

As already mentioned, the deduction request can only be submitted once. If the applicant changes his place of work, he has the right to apply at the beginning of the new calendar year.

The funds are returned when the applicant submits all documents. There are cases when the purchased property is not registered immediately; the applicant has the right to return part of the tax.

But on the condition that no more than 3 years have passed since the moment. The remainder is carried over to the next year.

If you buy an apartment in a new building, you can receive the deduction not immediately, but after a year.

What is the purpose of the return?

A tax deduction for the purchase of real estate was established in order to improve living conditions and for official employment. That is, the owner has the right to return part of the money that was spent on the purchase of housing.

Legal regulation

The right to receive a tax deduction is enshrined in. In accordance with, you must contact the tax service no later than last day of the year.

It states that in order to receive a tax deduction, you must provide a completed application.

Deadlines for paying income tax when purchasing an apartment

After the tax inspectorate checks the submitted documents, desk audit. It takes up to 3 months.

In case of providing a tax deduction - 1 month - after verification. Therefore, the return period may take up to 4 months.

If the repayment deadlines are violated, interest will be charged on the amount deducted. They are calculated for each day of delay.

Currently it is 11% per year. Interest accrues without intervention court. But this also happens.

Finances are transferred within 5-7 days to the specified account of the taxpayer. The official return period is 4 months, but practice shows that the procedure can take up to 5 months.

If the applicant wishes to receive cash, then he must contact the tax service 1 year after purchasing the apartment.

Documents are also provided, the employee reviews them within 3 months and issues a decision - to provide a deduction or refuse.

Video: tax deduction when buying an apartment

The money is not paid out immediately, but in small installments. If an applicant misses the deadline for filing an application for a deduction, he must provide a valid reason.

IN this year a form is submitted for payments when purchasing an apartment within the time limits specified by law.

To ensure that tax officials do not have any claims against the applicant, a strictly defined declaration form is used - 3-NDFL.

What documents will you need?

When contacting the tax office, you must have the following documents with you:

passport;
if the deduction is obtained for a child, then it;
income statement;
issued by the employer. If a person works in several organizations, then a certificate is taken from each place of work;
account details – for transferring funds;
TIN code;
certificate of title to the apartment - contract, etc.

Documents are submitted to the tax office at the place of registration. Original certificates or their certified copies are provided. Documents are reviewed within 3 months.

If the decision is positive, the amount will be credited to the specified account. To receive a deduction from the employer, the following certificates must be presented:

from the tax service that the employee is entitled to this deduction;
certificate of ownership of real estate;
from the seller of the apartment;
, a bank check or a copy of the seller's passbook indicating the amount being deposited.

After this, you need to write an application addressed to the employer. If the apartment is purchased for minor child, then you need to provide his birth certificate.

The list of documents may vary depending on the region. This fact must be clarified in advance.

Application procedure

The procedure for applying through an employer takes place in several stages:

Payment can be processed before the end of the reporting tax period. If there is official employment in several organizations, then you can claim a deduction from each employer.

In order for the employer to stop calculating tax, it is necessary to submit an application to the organization’s accounting department. The process of obtaining a deduction from an employer is more complicated than through the tax office.

To receive a deduction through the tax office, you must follow these steps:

Prepare documents and declaration form 3-NDFL.
Send them to the tax office.
Wait for consideration – no more than 3 months.
If approved, write an application and indicate your bank account number.
Expect the transfer of money no more than 1 month.

The registration process is simple.

Nuances of a mortgage

Many citizens buy an apartment with a mortgage. The owner has 2 ways to return costs - for the purchase and for the interest he paid.

The rules are the same:

In addition to the overpaid mortgage tax, you can return 13% of interest payments. But the amount is limited - 3 million rubles.

The main condition is that the purpose of the mortgage (“for housing investments”) must be indicated. If there is no instruction, then the deduction will not be returned.

You can receive a deduction for the purchase of real estate after submitting a declaration at the end of the tax period.

If the main payment has ended, and the amount of interest on the mortgage is small, then you are allowed to submit documents not every year, but once every few years, when the interest accumulates.

Decor property deduction is permissible after the provision of such papers - a certificate of registration, or court decision, which came into force.

Conditions for obtaining a mortgage deduction:

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