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Rules for processing and submitting an application for a tax refund in case of property deduction

Russian legislation provides individuals with tax benefits in the form of various.

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Basic filing rules

The property deduction can be obtained in two ways, at the place of work and at the tax office.

In the tax

In the tax office, you can get a deduction immediately for the entire amount of previously paid tax within the deduction.

You can apply for the last three years. For this, it is drawn up, which indicates all income received by the taxpayer for the specified period. And a package of documents is collected confirming the right to receive a deduction.

All these documents must be submitted to the tax office at the place of residence, no matter where the property is located.

You can submit documents during the whole year following the one indicated in the income tax return. In this case, the date of April 30 does not apply.

Together with documents submitted deduction statement.

Taxpayer the deduction amount will be refunded equal to the tax paid, no more, if it does not cover the entire amount due to him, then the documents are submitted for the next year again. And so on until the entire amount of the deduction is returned.

You can submit documents and an application in several ways:

  • submit in person to the tax office;
  • send by registered mail with notification;
  • submit electronically through your personal account.

At the employer

Tax legislation allows a taxpayer to receive a property deduction at his place of work.

In practice, this means that personal income tax will not be withheld from the accrued wages.

This also requires submit documents to the tax... The package of documents will be the same as when receiving a tax deduction, with the exception of the 3-NDFL form, which is not needed in this case.

If, after submitting the documents, the tax authorities make a positive decision, then the taxpayer a notification is issued that he can receive a deduction from the employer.

There is also no time limit for the submission of this package of documents, but it is more expedient submit it as much as possible earlier for the following reasons:

  • the decision is made within 30 days;
  • the issued notice is valid only for the calendar year in which it was issued.

You can receive a deduction in this way only at the main place of work.

Regardless of where an individual will receive a deduction, an application for its provision must be attached to the package of documents.

In the tax

The application is drawn up on a special form, which can be downloaded from the website of the tax office or filled out on the spot when submitting documents in person.

It contains the date that corresponds to the actual submission of the package of documents.

The amount of the deduction, which must be indicated in the application, will change every year and equal the remainder of the deduction. That is, from the initial deduction, you will need to deduct the amounts already received.

At the employer

In the application for a deduction from the employer, the same information is indicated, and the taxpayer's desire to receive a deduction at the place of work is indicated and the name and TIN of the employer are indicated.

In the application, the amount of the deduction is not the one that will be returned to the taxpayer, but the one that will not be subject to income tax.

Applications

To the application for the provision of property deduction a package of documents is being collected, which confirms the right to receive the deduction and which will indicate the amount of the deduction.

This package includes:

All documents, except for the 2-NDFL and 3-NDFL forms, are submitted in the form of copies certified by the submitter.

Also, if the documents are submitted in person, then just in case you need to have their originals with you.

Application for issuance of notification

In order to receive a notification that will allow you to receive a tax deduction from the employer, you need to fill out an application.

There is a special form for this application, the form of which can be downloaded above.

It indicates the following information:

  • to which department of the tax office it is sent;
  • Full name of the taxpayer, his passport data, address and telephone number;
  • the exact address of the property for which the deduction will be provided;
  • data of the tax agent - the employer from whom the deduction will be received;
  • the year in which the deduction began, regardless of how it was obtained.

When submitting documents for obtaining a deduction, you need to pay attention to the correctness of filling out and processing all documents, otherwise, the provision of a deduction will be refused and you will have to submit the documents again.

The rules for compiling this document are described in the following video tutorial: