Terms of verification of the declaration 3 personal income tax. Tax deduction: terms of payment after application and features. We are in social networks
After filing a 3-NDFL declaration for a tax deduction with the IFTS, most citizens ask themselves 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 set 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 cash according to the details you provided earlier.
After submitting the declaration and all related documents to the tax authority, it carries out a desk audit, 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 desk audit, the IFTS makes a decision on the provision or non-provision of a tax deduction.
The deadline for the return of personal income tax on the declaration 3-personal income tax
If no claims are made by the tax service, the term for transferring money to the account will be as specified in article 78. But sometimes events unfold differently and the taxpayer has to wait until all his documents are checked. If the tax authority nevertheless makes certain claims, the tax payer will need to prove his right to return excess funds to his account.
- the tax service may require re-filling of the declaration if mistakes were made, which takes a lot of time;
- for a tax refund, it is necessary that all documentation be in perfect order, otherwise such a citizen may face serious problems;
- applications in which inaccuracies or errors are made are not accepted and are not considered;
- sometimes there may be a loss of a document;
- in order not to have problems in the process of returning funds, you should know the exact term for transferring money to the account (within a month).
Tax deduction: payment terms after application and features
For example, it is worth paying attention to the fact that the Federal Tax Service 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.
What will be the time period for paying the tax deduction after submitting an application for this operation along with documents and a declaration? When organizing a desk audit, the funds must be reimbursed no later than the end of the audit or until the moment when this operation should have been completed.
Deadlines for consideration and receipt of a tax deduction
Those citizens whose income is subject to taxation at a rate of 13% have the right to receive a tax deduction. This category includes employees who receive an official salary. If a certain part of the remuneration is issued in an envelope, then you should count on the deduction exclusively from the declared amount of income. Except wages there are other types of income that are taxed at a rate of 13% (rent, sale of securities, etc.). If you are selling an apartment, there are separate consideration periods for you.
After submitting to the state inspectorate all documents that confirm the legal right to a tax deduction, it is important to understand that there are no guarantees of receiving social or property benefits. The competent authority conducts a desk audit of all documentation within 3 months. In the event that filling errors are found in the declaration, the individual is notified about this. After that, the applicant must provide clarifications within 5 days. Upon agreement of the conflicting points, the tax inspectorate makes a decision to grant (refuse) a tax deduction - this will be indicated by a corresponding notification.
Deadline for income tax refund when buying an apartment
- According to paragraph 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, it's called a camera check.
- If no errors or discrepancies are found, the Treasury will transfer the money to your card or bank account within 30 days from the date of application.
Ignashevich A.V. On September 26, 2019, I bought an apartment on a mortgage for 1,980,000 rubles. On October 3, 2019, he submitted all the necessary documents to the tax office, on November 2, 2019 he received a Tax Deduction Notice in the amount of 257,400 and handed it over to his employer on the same day.
Tax deduction: deadlines for the return of the deduction after the submission of the declaration
Let's take an example. With a salary of 10,000 rubles, the employer must deduct 13% from the state account, 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) in his hands.
Tax refund through the employer can be issued during the calendar year, without waiting for the end of the tax period falling on December 31. Upon submission of the required paperwork, the employer will not withhold 13% of the employee's salary until the approved amount is paid. However, the decision to pay is not made by the employer, but by the tax inspector, so you should file a tax return in any case.
The deadline for the return of personal income tax according to the declaration is 3 personal income tax after a desk audit
Tax Naro-Fominsk does not want to work at all! 3 months could not get through on any phone. Only once miraculously they answered me when they redirected from 8-800. They said. that nothing can help, people are on vacation. It feels like it was not the inspector who answered me, but the cleaner who accidentally picked up the phone. Of course, they did not stand on ceremony with me, offering to call back in 2 weeks. Naturally, after 2 weeks no one picked up the phone again. Yesterday I could not stand it and wrote a complaint. Today, they have already called 3 times from the tax office with a promise to issue a refund within two weeks and with a request to withdraw the complaint right today. Tearfully they beg. They fussed. and they immediately began to call themselves and gave a phone number. which is not registered anywhere in the official data on the Internet. they are afraid of such complaints. react. ..
Refunds are possible only after a desk check of the declaration. This takes a period of 3 months from the date of submission of the request. After this period, the citizen who submitted the application receives a response from the tax service. The response is sent as a letter via mail.
50 Moscow region
Publication date: 06/03/2016 09:38
“The income tax return has been submitted to the tax office, the tax deduction is justified, the application for a tax refund has been submitted, when can we expect a tax refund?” - this question is addressed to the tax authorities by citizens who have declared tax deductions for income tax in their declarations individuals.
In accordance with paragraph 6 of Article 78 of the Tax Code of the Russian Federation, the amount of overpaid tax is subject to refund upon a written application of the taxpayer within one month from the date of receipt by the tax authority of such an application.
The tax declaration is subject to a desk audit within three months from the date of submission by the taxpayer of the declaration and the documents attached to it, confirming the taxpayer's right to tax deductions (clause 2, article 88 of the Tax Code of the Russian Federation).
Thus, despite the fact that an application for a refund of overpaid tax can be filed simultaneously with the submission of a personal income tax return, a decision on the refund of the amount of overpaid tax will be made by the tax authority after the completion of a desk tax audit of the declaration.
In other words, the one-month period allotted for the refund of overpaid tax begins to be calculated from the day the taxpayer submits an application for a refund, but not earlier than from the moment the in-house tax audit of the tax return is completed or from the moment when such an audit should have been completed according to the rules of Article 88 tax code.
These clarifications are confirmed by Letters of the Ministry of Finance of Russia dated July 11, 2014 N 03-04-05 / 34120, the Federal Tax Service of Russia dated October 26, 2012 N ED-4-3 / [email protected], as well as paragraph 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2005 N 98 "Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of Chapter 25 of the Tax Code of the Russian Federation."
At the same time, you should be aware that the return to the taxpayer of the amount of overpaid tax in the presence of arrears (debts) on other taxes of the corresponding type or debt on penalties, as well as fines subject to collection, is made only after offsetting the amount of overpaid tax to pay off the arrears ( debt).
Users of the "Personal account of the taxpayer for individuals" have the opportunity to submit a declaration in in electronic format, track the period of its verification and the moment the tax authority decides to refund the tax.
www.nalog.ru
How to file 3-personal income tax for a desk audit
You can contact the local tax office yourself or through a representative. One copy must be given to an authorized employee. The second marked "accepted" you leave to yourself. Remember that such a document must be kept for three years.
You also need to provide bank account details, a power of attorney. If you send documents by mail, you must use an A4 envelope to send the declaration. Additionally, you need to make an inventory of documents in two copies. One of them is handed over to the postal worker. The letter must be framed as valuable.
To simplify the procedure for submitting documents, you should register on the website of public services. In the "Taxes and fees" tab, select "Filing a declaration". Then you will be told when you need to come to the tax office to sign. If necessary, re-submission is carried out in a similar way.
3-NDFL verification procedure and terms
After the submission of documents and the 3-NDFL declaration, it is checked by the tax authority. It may be suspended if errors or inconsistencies in the data are found during the review process. In this case, the payer is given five days to correct the error after receiving the appropriate notification from the tax authority. In this case, the period of the procedure begins to count after the re-submission of the declaration in the corrected form. The day of submission of documents is considered the first day of verification. The maximum duration of this procedure is three months. After completion, if violations were found, an authorized employee draws up an act. If he discovers that extra payments have been made, he must inform the payer of this within ten days.
You can get information about the consideration of the 3-NDFL declaration by contacting the local tax office. You can also find this information in the "Personal Account" of the payer by going to the website of the tax service.
Read also: Deadlines for NPOs to apply for USN
What to do in case of refusal
If, after a desk audit, you were denied your requirements, you must first find out the reason. To do this, you need to contact an authorized employee with a request to explain the reason for the refusal. If you have received an act of refusal, you have the right to apply to the same authority with an objection. But this right is granted only in certain cases:
- If in the course of this procedure the rights of the taxpayer were violated.
- If the payer disagrees with the results of this procedure.
- When errors are found in the drafted act.
In such cases, you can submit a free-form application in writing. The decision to submit an application is made by the payer at its own discretion. It must contain your personal data (name, legal address or place of residence). It is also necessary to indicate the name of the tax structure, the start and end dates of the audit, and justify your objections.
It should be remembered that filing 3-personal income tax with the tax office is the responsibility of every citizen who receives income. It is important to have time to submit it on time and avoid mistakes during compilation. This will allow you to recover excess tax payments (the money will be returned to your account within 30 days), as well as avoid fines.
nalogiexpert.ru
Duration by law
Paragraph 2 of Article 88 of the Tax Code of the Russian Federation clearly establishes how long a desk audit of 3-NDFL lasts - a maximum of 3 months from the date of submission of this declaration. Exceptions from this rule no. Moreover, this period is relevant not only for the 3-NDFL form, but for any tax reporting.
If you submit a declaration by mail, then the term for a desk audit of this 3-personal income tax does not start from the day the document is considered submitted, but from the date the tax authorities receive the corresponding mail with a description of the attachment. The logic here is simple: the inspectorate cannot start checking before receiving a package of documents. This is confirmed by the clarifications of the Ministry of Finance of Russia dated June 19, 2012 No. 03-02-08 / 52.
The inspector starts the revision and comparison of the entire package of documents submitted automatically: he does not need any special permission from the management of the Federal Tax Service.
The statutory deadlines for a desk audit of the 3-NDFL declaration are not affected by what exactly the payer stated in this report:
- only income for the past calendar year;
- only the deductions due to him;
- both income and deductions.
And only in one case, the terms of the desk audit of the 3-NDFL tax return are subject to cancellation. This is when the inspector has not yet finished checking the primary report, and the individual has already submitted a corrected (revised) version of this declaration. So, 3 months start anew. This is also stated in paragraph 2 of Article 88 of the Tax Code of the Russian Federation.
Also note that the inspection is allowed to analyze only the period for which the reporting document was submitted. At the same time, if you want to return income tax for 2 or 3 years at once, you will have to file one declaration for each of them. Therefore, how long the desk audit of the 3-NDFL declaration lasts as a whole also depends on the quantity:
- submitted declarations 3-NDFL;
- claimed deductions.
See also “Sample of filling out 3-NDFL in the program: an example for 2017“.
Duration in practice
The work of inspections of the Tax Service of the Russian Federation shows that the tax authorities quickly check the 3-NDFL declarations and the documents attached to them. Therefore, the actual terms for conducting a desk audit of 3-NDFL are actually shorter. This means that the tax will be returned to you faster if a deduction was declared.
In practice, how long a 3-NDFL desk audit takes depends on how scrupulously the inspector will study your declaration, the indicators stated in it and compare them with the attached package of documents. If errors, contradictions and other inaccuracies are identified, the revision will be delayed.
For more information on this, see "Desk audit 3-NDFL".
Thus, how much a 3-NDFL desk audit is carried out directly depends on:
- the quality of filling out this declaration;
- the absence of contradictions with the documents attached to it.
- Online at personal account individuals on the official website of the Federal Tax Service.
- With the help of the program of the Federal Tax Service "Declaration 2017":
See also "Download the Declaration program for 3-personal income tax for 2017".
How to track
Keep in mind that you can monitor the progress and duration of the 3-NDFL desk audit on the official website of the Federal Tax Service in the personal account of an individual. There, the system shows the percentage of verification of the submitted declaration. Every day it gets bigger. However, this does not mean that the inspection analyzes your report several lines a day.
The fact is that in the personal account, the progress of the 3-NDFL check is reflected in the form of an estimated percentage of 3 months - from the date of the start of the desk audit to the current date.
The impact of the term on the deduction of personal income tax
How long the 3-personal income tax audit takes place also directly depends on how quickly the applicant returns the amount of income tax calculated by him. For example, when buying an apartment.
At the same time, it is impossible to name specific dates for the tax refund. As a maximum, they can be 4 months, which add up:
- from how long the desk audit of the 3-NDFL declaration takes (maximum - 3 months);
- plus 1 month the law gives directly to the tax refund.
See also "Terms for tax refunds when buying an apartment: the limitation period for the deduction and when they will be returned."
www.buhguru.com
Deadline for submission of 3-personal income tax
There is a simple rule, the sooner you submit the declaration, the sooner the money will come from the tax. If the interest in the return of funds is high, you should not delay the delivery of 3-personal income tax. However, you should not hope to receive money immediately after paying for tuition or buying an apartment.
3-NDFL - annual declaration. Therefore, it contains information about all income for the year. The Tax Inspectorate will not consider a report submitted ahead of time due to the possibility of further adjustment of the data.
Speeding up the procedure by filing a declaration with missing documents is untenable. Submission of an incomplete package of documents will significantly lengthen the verification procedure, since the period begins to run anew from the date of submission of each new certificate. Late submission of the requested documents may result in the denial of a tax deduction.
Delivery of 3-personal income tax for a tax refund is of a notification nature and indefinitely. But the refund of excess tax is limited by Article 78 of the Tax Code. You can apply to the Federal Tax Service within 3 years from the date of overpayment of tax.
In practice, this is realized by the possibility of filing a declaration for the previous three years.
Desk check
Tax inspectors must check the declaration within three months from the date of filing 3-NDFL. If during the audit errors are found, discrepancies in information, lack of supporting documents, the taxpayer will be sent a notification about the provision of explanations. The verification period is suspended.
A citizen is obliged to provide explanations, a corrected declaration or deliver documents within five days from the date of receipt of the notification.
Submission of the corrected 3-NDFL, additional certificates changes the start date of the audit from the date of their submission.
Based on the results of the audit, the tax inspectorate decides whether to refund the tax or refuse to refund.
Money transaction
With a positive decision based on the results of the audit, the taxpayer can return the tax by submitting an application for a refund with bank details to the auditing inspectorate. The law establishes a one-month period for the return of the overpaid amount from the date of application.
This period may be extended by the presence of underpayment of taxes, penalties and fines of the Federal Tax Service. The return of personal income tax is possible only after offsetting the arrears against the refundable tax.
It is possible to find out the decision and apply online in the taxpayer's personal account on the website of the tax office.
For each overdue day, the tax inspectorate pays a fine in the amount of interest equal to the refinancing rate of the Bank of Russia.
tax-vychety.ru
The state, to support its residents, is developing special methods support of the population. One such way is income tax refunds for taxpayers. To make a refund, you must submit an appropriate application to the tax office or at the place of work. And in this case, many are concerned about the timing of tax refunds. And if the tax office does not list property deduction in time, what to do in this case?
What is a tax refund?
The amount that may not be taxed is limited by legal documents to 2 million rubles.
When does the right to deduct for individuals appear:
- when acquiring movable or immovable property;
- if there are expenses for treatment and purchase of medicines;
- When are pension contributions paid?
- if there are expenses for training on a paid basis;
- when participating in charitable projects;
- if there are minor children in the family.
The income tax rate is currently 13%, and, accordingly, you can return that part of the total cost that was paid tax to the treasury, or less.
This advantage is provided only to those citizens who have paid personal income tax to the treasury for at least 6 months. It can be both personal contributions and from the employer.
Types of tax deductions:
- Professional - directly refers to the labor activity of individuals.
- Social - associated with the cost of education, treatment, contributions for pension savings.
- Standard - this deduction can be received by some categories of citizens - parents of minor children, disabled people, veterans.
- Property - arises when buying an apartment or other housing, it also applies to movable property.
If a citizen is a non-working pensioner, or is registered with the employment service, or is in maternity leave, then he will not be entitled to receive a tax deduction.
The rest of the citizens who have the right to receive compensation must submit a declaration to the IFTS in the form 3-NDFL. After that, the deadline for paying the tax paid is set. It is better to submit the declaration together with the application, and the documents must be accepted in the authorities without fail.
What is the return time frame?
When purchasing real estate, there are two ways to get a tax deduction. So, at the legislative level it is established that a return can be made through:
- tax service;
- employer.
The period for consideration of documents and the period for transferring funds to the taxpayer will depend on which method is chosen.
By place of work
In this case, the employer returns the tax deduction to the individual. This happens in such a way that income tax is no longer withheld from his salary. It is this amount of monthly payments that will be a tax deduction for the applicant.
If within one calendar year a citizen has not received the full amount of the deduction, then the application to the IFTS is submitted again, and in next year tax will also not be withheld from wages. This will continue until the amount is paid in full.
Through the tax office
Consideration of documents in the instance will be carried out within 3 months from the date of their submission. This is called a desk audit, and this procedure is regulated by Article 220, clause 7 of the Tax Code of the Russian Federation. And if all the papers are in order and the employees have no questions for the applicant, then the funds must be transferred to the specified account no later than 30 calendar days after the end of the check. That is, the total return period will be approximately 4 months.
In case of violation of deadlines
If the tax authority does not transfer the property deduction on time, then the individual has every right to apply for compensation from the authority for each overdue day in the amount of the refinancing rate.
As practice shows, if you submit documents to the IFTS in electronic form, then the period for their consideration will be somewhat shorter. And, accordingly, you can get a deduction faster. The main thing is to make sure that the completed documents are correct and provide all the required papers to the authority. And then the inspector will not have additional questions to the applicant, and he will be able to receive the full amount on time.
The real term of the 3-NDFL desk audit depends on how quickly the inspection will be able to return income tax and / or how correctly the payer declared his income in last year. Therefore, consider this question more.
Duration by law
Paragraph 2 of Article 88 of the Tax Code of the Russian Federation clearly establishes how long a desk audit of 3-NDFL lasts - a maximum of 3 months from the date of submission of this declaration. There are no exceptions to this rule. Moreover, this period is relevant not only for the 3-NDFL form, but for any tax reporting.If you send the declaration by mail, then the term for the 3-NDFL desk audit does not start from the day the document is considered submitted, but from the date the tax authorities receive the corresponding mail with an inventory of the attachment. The logic here is simple: the inspectorate cannot start checking before receiving a package of documents. This is confirmed by the clarifications of the Ministry of Finance of Russia (dated June 19, 2012 No. 03-02-08 / 52).
The inspector starts the revision and comparison of the entire package of documents submitted automatically: he does not need any special permission from the management of the Federal Tax Service.
The statutory deadlines for a desk audit of the 3-NDFL declaration are not affected by what exactly the payer stated in this report:
- only income for the past calendar year;
- only the deductions due to him;
- both income and deductions.
The inspection has no legal right to conduct a repeated desk audit of 3-NDFL. The inspectorate is allowed to analyze only the period for which the reporting document was submitted. At the same time, if you want to return income tax for 2 or 3 years at once, you will have to file one declaration for each of them. Therefore, how long the desk audit of the 3-NDFL declaration lasts as a whole also depends on the quantity:
- submitted declarations 3-NDFL;
- claimed deductions.
Duration in practice
The work of the inspections of the Federal Tax Service shows that the tax authorities quickly check the 3-NDFL declarations and the documents attached to them. Therefore, the actual terms for conducting a desk audit of 3-NDFL are actually shorter. This means that the tax will be returned to you faster (if a deduction was declared).In practice, how long a 3-NDFL desk audit takes depends on how scrupulously the inspector will study your declaration, the indicators stated in it and compare them with the attached package of documents. If errors, contradictions and other inaccuracies are identified, the revision will be delayed.
Thus, how much a 3-NDFL desk audit is carried out directly depends on:
- the quality of filling out this declaration;
- the absence of contradictions with the documents attached to it.
- Online in the personal account of an individual on the official website of the Federal Tax Service www.nalog.ru.
- With the help of the program of the Federal Tax Service "Declaration 2016".
How to track
Keep in mind: You can monitor the progress and term of the 3-NDFL desk audit on the official website of the Federal Tax Service www.nalog.ru in the personal account of an individual. There, the system shows the percentage of verification of the submitted declaration. Every day it gets bigger. However, this does not mean that the inspection analyzes your report several lines a day.The fact is that in your personal account, the progress of the 3-NDFL check reflects the calculated percentage of 3 months - from the day the office audit starts to the current date.
Impact on tax refund
How long the 3-personal income tax audit takes place also directly depends on how quickly the applicant returns the amount of income tax calculated by him. For example, when buying an apartment.At the same time, it is impossible to name specific dates for the tax refund. As a maximum, they can be 4 months, which add up:
- from how long the desk audit of the 3-NDFL declaration takes (maximum - 3 months);
- plus 1 month the law gives directly to the tax refund.
The deadline for the return of personal income tax on the 3-NDFL declaration is regulated by the tax legislation of the Russian Federation. Consider the algorithm and terms of reimbursement of funds to the taxpayer from the budget.
Procedure for filing 3-NDFL for tax refund
To get a refund from the budget, you must submit to the tax office:
- declaration in the form 3-NDFL;
- a package of documents confirming the fact of spending funds.
All papers can be submitted to the inspectors in person, through a representative acting by proxy, through the TCS, certifying with an electronic signature, or through the taxpayer's personal account.
The deadline for filing 3-NDFL for a tax refund is not legally limited, that is, it can be submitted on any day of the year. But it will be possible to reimburse only the amount of tax that was paid within 3 recent years(Clause 7, Article 78 of the Tax Code of the Russian Federation). For example, the right to deduct appeared in 2010, and you decided to refund the tax in 2018. The amount that the tax authorities will return will be determined based on the personal income tax paid in 2015, 2016 and 2017. At the same time, declarations for these 3 years should be submitted to the Federal Tax Service.
The term for consideration of the declaration for the return of money by deduction
Having received the documentation, the tax authorities conduct a desk audit within 3 months to establish the fact of overpaid tax. At the end of the chamber meeting, the inspector sends a notice to the taxpayer about its results. In case of a positive decision, the individual recipient of funds should submit an application for a refund of overpaid tax.
The deadline for the return of funds for 3-personal income tax is provided for in paragraph 6 of Art. 78 of the Tax Code of the Russian Federation. The money is returned to the taxpayer's account specified in the application within a month from the date of its submission. The same period is confirmed by the Ministry of Finance in a letter dated 11.07.2014 No. 03-04-05 / 34120. That is, the total period, taking into account the cameral meeting, is 4 months.
IMPORTANT! You can apply to tax statement for return together with the declaration. But this does not mean that the money will be returned in a month. In this case, the period will also be 4 months (letter of the Federal Tax Service of Russia dated October 26, 2012 No. ED-4-3 / [email protected]).
The deduction can also be obtained through the employer. But for this, you still need to contact the Federal Tax Service with an application and a package of supporting documents. The tax authorities have 30 calendar days, after which they are required to issue a notice with permission to deduct or with a refusal (clause 8 of article 220 of the Tax Code of the Russian Federation).
The notice received and a free-form application for the deduction should be sent to the employer. On their basis, personal income tax will no longer be withheld from wages at work, and the tax withheld from the beginning of the year will be recalculated and returned (letter of the Ministry of Finance dated 06.10.2016 No. 03-04-05 / 58149).
What to do if the money did not arrive on time
If the 4-month period has passed, and the funds have not been credited to the account, we recommend the following procedure:
- Check the details in the submitted application. Perhaps the money is not received due to an error in the document. If an error is found, the corrected application should be resubmitted.
If there are no errors:
- Contact the debt settlement department of the Federal Tax Service - in person or by phone - and specify for what reason the money did not come. As a rule, realizing that the issue is being monitored by the taxpayer, inspectors try to process the payment as quickly as possible.
If your account is still not funded:
- Write an application addressed to the head of the tax with a request to sort out the situation. In the document, describe the problem, indicating the legislative deadlines for submitting documents. Applications can be made in person, by mail, or through the agency's website.
If there is no response to the application:
- Send a complaint to the regional Department of the Federal Tax Service, describing the situation in detail.
If the problem remains unresolved even after contacting the Federal Tax Service, then it will have to be dealt with through the courts.
Income tax refund is carried out by the tax authorities within a month from the date of filing the application. However, this period begins to be counted from the date of completion of the desk audit, which can last no more than 3 months from the date of filing the declaration. At work, personal income tax ceases to be withheld immediately after obtaining a tax permit.
The deadline for the return of personal income tax on the declaration 3-personal income tax
In certain situations, citizens are entitled to a tax refund. In situations where they can count on a tax deduction and a refund to their account, they need to clarify the consideration period and the terms of the return. This will eliminate misunderstandings.
How to find out the refund period
Article 78 (paragraph No. 6) refers to the return of the amount of tax, which is excessive. This is achieved after a desk review of the declaration. In 2017, taxpayers have every right to submit an application to the tax service in order to return the excess funds paid in tax.
Taxpayers want to know the timing of the refund. The money is transferred to the account of the person who submitted such an application in writing. The tax service must return the funds to the citizen of the applicant within a month after the application is submitted. These return periods apply in 2017.
If the tax inspectorate makes any claims against the taxpayer, finds problems with documents, the deadlines for the return of excess funds will be extended. You can receive the expected amount of funds only after a desk check of the declaration. Funds are returned within a full month. It is known that calendar months have both thirty days and twenty-eight.
For example, if an application was submitted by a tax payer in September 2016, he should receive money to his account in October of the same year. Otherwise, the tax service will be obliged to pay interest for the delay, for each calendar day. Thus, we can conclude:
- the taxpayer has the right to return his excess funds under the law;
- for a refund of excess tax, a citizen must submit a written application;
- return deadlines in 2017 within one month from the date of submission of the application.
If there are any claims regarding the tax from the tax office, all documents must be thoroughly checked.
Return period after a desk audit of the declaration
It should be understood that a tax refund is a rather serious procedure, the implementation of which requires a lot of time and may be associated with various problems. First of all, it is important to file a declaration annually. This is filled out using the 3-personal income tax form.
The following documents must be submitted:
- an application for the purpose of tax deduction;
- application for a tax refund.
The return periods are specified in the legislation. They must be within one month. It is this period that is indicated in the relevant article and is valid from the very moment a correctly completed application is submitted to the tax office.
If no claims are made by the tax service, the term for transferring money to the account will be as specified in article 78. But sometimes events unfold differently and the taxpayer has to wait until all his documents are checked. If the tax authority nevertheless makes certain claims, the tax payer will need to prove his right to return excess funds to his account.
Deadline for consideration of the application and important points
The application must be considered within a month from the date of its submission. The tax service must return the funds to the taxpayer in the following situations:
- purchase of real estate, apartment renovation;
- purchase of a piece of land or a house;
- availability of a target loan (mortgage);
- education;
- the cost of voluntary pension provision;
- treatment costs;
- health insurance costs.
Income tax can be refunded:
- persons who paid for the education of children or their own;
- mortgage borrowers;
- property owners;
- persons who paid for their treatment, their parents and minor children;
- individuals who contribute funds to the benefit of pension provision.
In the process of considering a request for a refund, such points as the deadline for submitting personal income tax are also considered. It is important that in 2017 all the required documentation is correctly drawn up and submitted to the tax office on time. Only then can you count on a refund to your current account. To do this, you need to study all the laws in force in 2017. Only after a desk audit of the tax declaration can give a positive answer.
Quite often, taxpayers make the following oversights:
- the tax service may require re-filling of the declaration if mistakes were made, which takes a lot of time;
- for a tax refund, it is necessary that all documentation be in perfect order, otherwise such a citizen may face serious problems;
- applications in which inaccuracies or errors are made are not accepted and are not considered;
- sometimes there may be a loss of a document;
- in order not to have problems in the process of returning funds, you should know the exact term for transferring money to the account (within a month).
Tax refund is a rather complicated procedure. All necessary documents should be prepared:
- certificate of income (citizens receive one at the place of work);
- tax declaration filled in the appropriate form - 3-NDFL;
- preparation of necessary documents that give the right to return funds;
- tax return (you can send it by mail or bring it to the tax office);
- application for the possibility of tax deduction;
- application for the transfer of refundable tax to the account;
- permission from the tax service for the opportunity to return the tax in your favor.
Refunds are possible only after a desk check of the declaration. This takes a period of 3 months from the date of the request. After this period, the citizen who submitted the application receives a response from the tax service. The response is sent as a letter via mail.
Considering that an application for an opportunity to return funds is considered for one month, and verification of the declaration takes three months, the shortest period during which a citizen can receive his funds is about four months. It is possible that such a procedure will take longer than 4 months. This is due to the difficulty of checking all the documentation.
Knowing certain laws and relying on them, citizens can eliminate serious misunderstandings. It is extremely important to correctly fill out all the required documents without making mistakes. Often, the procedure for reviewing documents and paying money takes at least a year.
If everything is done correctly on the part of the citizen, the tax office will definitely return the necessary funds to him, without problems. In the event that there is a delay on the part of the tax, together with the returned funds, such an organization is obliged to pay interest for each of the overdue days.
Online journal for an accountant
The actual term of the 3-NDFL desk audit depends on how quickly the inspection will be able to return income tax and / or how correctly the payer declared his income in the past year. Therefore, we will consider this issue in more detail.
Duration by law
Paragraph 2 of Article 88 of the Tax Code of the Russian Federation clearly establishes how long a desk audit of 3-NDFL lasts - a maximum of 3 months from the date of submission of this declaration. There are no exceptions to this rule. Moreover, this period is relevant not only for the 3-NDFL form, but for any tax reporting.
If you send the declaration by mail, then the term for the 3-NDFL desk audit does not start from the day the document is considered submitted, but from the date the tax authorities receive the corresponding mail with an inventory of the attachment. The logic here is simple: the inspectorate cannot start checking before receiving a package of documents. This is confirmed by the clarifications of the Ministry of Finance of Russia (dated June 19, 2012 No. 03-02-08 / 52).
The inspector starts the revision and comparison of the entire package of documents submitted automatically: he does not need any special permission from the management of the Federal Tax Service.
The statutory deadlines for a desk audit of the 3-NDFL declaration are not affected by what exactly the payer stated in this report:
- only income for the past calendar year;
- only the deductions due to him;
- both income and deductions.
And only in one case, the terms of the desk audit of the 3-NDFL tax return are subject to cancellation. This is when the inspector has not yet finished checking the primary report, and the individual has already submitted a corrected (revised) version of this declaration. So, 3 months start anew. This is also stated in paragraph 2 of Article 88 of the Tax Code of the Russian Federation.
The inspectorate is allowed to analyze only the period for which the reporting document was submitted. At the same time, if you want to return income tax for 2 or 3 years at once, you will have to file one declaration for each of them. Therefore, how long the desk audit of the 3-NDFL declaration lasts as a whole also depends on the quantity:
Duration in practice
The work of the inspections of the Federal Tax Service shows that the tax authorities quickly check the 3-NDFL declarations and the documents attached to them. Therefore, the actual terms for conducting a desk audit of 3-NDFL are actually shorter. This means that the tax will be returned to you faster (if a deduction was declared).
In practice, how long a 3-NDFL desk audit takes depends on how scrupulously the inspector will study your declaration, the indicators stated in it and compare them with the attached package of documents. If errors, contradictions and other inaccuracies are identified, the revision will be delayed.
Thus, how much a 3-NDFL desk audit is carried out directly depends on:
- the quality of filling out this declaration;
- the absence of contradictions with the documents attached to it.
- With the help of the program of the Federal Tax Service "Declaration 2016".
How to track
The fact is that in your personal account, the progress of the 3-personal income tax check reflects the calculated percentage of 3 months - from the day the office audit starts to the current date.
Impact on tax refund
How long the 3-personal income tax audit takes place also directly depends on how quickly the applicant returns the amount of income tax calculated by him. For example, when buying an apartment.
At the same time, it is impossible to name specific dates for the tax refund. As a maximum, they can be 4 months, which add up:
- from how long the desk audit of the 3-NDFL declaration takes (maximum - 3 months);
- plus 1 month the law gives directly to the tax refund.
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The procedure and terms for the return of tax deductions
Refund of income tax for individuals is a way to support the population in the performance of significant actions (buying an apartment, car, education or treatment), the presence of minor children.
You can get it only after submitting reports and applications to the Federal Tax Service or at the place of work, depending on the type of deduction. The term for the return of a tax deduction (return of money when buying an apartment, car, paying for treatment or education) is of interest to many taxpayers.
Return of personal income tax
Tax refund on personal income tax - a benefit provided to residents of Russia, which reduces the final amount of income tax. The deduction reduces the taxable base by a certain amount, the limit of which is 2 million rubles.
You can exercise this right in the following situations:
- purchase and sale of cars or real estate - apartments, rooms, private houses;
- the purchase of medicines or the cost of paying for medical services;
- payment for training under the contract;
- making charitable contributions;
- payment of contributions to pensions or VHI;
- the presence in the family of one or more minor children and so on.
The tax rate today is 13%. Accordingly, you can return the tax only within the amount paid to the treasury or less. Only citizens who, during the previous 6 months, made contributions to the budget on their own or through a tax agent - employer, can claim the benefit.
The deductions regulated by articles 218-221 of the Tax Code are of the following types:
- . professional - associated with the labor activity of individuals;
- . social - aimed at covering the costs of treatment, education, contributions to VHI and pensions;
- . standard - certain categories of beneficiaries can count on it: veterans, disabled people, Chernobyl victims, as well as parents of underage children or disabled children;
- . property - is used in transactions of sale and purchase of movable and immovable property.
Only the taxpayer can receive a deduction. Moreover, it is not:
- pensioner who does not work;
- parents on maternity leave;
- a person registered with the employment service and so on.
To receive a deduction, an application and a completed declaration in the form of 3-NDFL are submitted. The date from which the period before the transfer of funds begins is the one when the application is submitted. Therefore, it is recommended to submit it on the same day as the declaration. No one has the right to refuse this to the payer.
Terms and method of return
There is some confusion in the terms of the tax refund in the legislation. 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 a desk audit or after the date when such an audit should have been completed according to the plan. And the review period is at least three months.
Moreover, it is unclear about full or not months in question. After all, the recipient can apply in the last days of the month. Moreover, the employees of the Federal Tax Service allow tax refunds within another 30 days after the end of the audit. What is the deadline for the return of the tax deduction (for an apartment, for treatment or in other cases) in this case? Minimum 4 months or more.
The legislation regulates the following procedure for the return of personal income tax:
- At the first stage, an application is submitted to the Federal Tax Service at the place of residence of the payer. Documents that would confirm the right to return must be attached to it: checks and receipts for expenses, training contracts, certificates of beneficiaries, birth certificates of all children.
- Within 3 months, the tax inspection bodies will conduct a desk audit. This term for considering the return of a tax deduction (social, standard and other types) is provided for by Article 88 of the Tax Code.
- Then the authorized employee fills out a special notice, in which there will be either a positive answer about the possibility of using the deduction, or a refusal to use it. In case of refusal, there must be an explanatory letter stating the reasons. The notification shall be sent by mail to the applicant's registration address.
- Funds in the form of a deduction are credited to the applicant's account after 30 days from the date of receipt of the letter. The letter is considered received after 6 days from the date of sending, although in practice it reaches the addressee much later.
- Thus, the minimum period for the return of property and other tax deductions is 1 month after a desk audit, in total - 4 months. However, often the payment occurs after 9-12 months.
- According to Article 78, untimely transfer of funds due to the fault of the tax authority obliges it to accrue interest on all overdue days at the Central Bank refinancing rate.
- To receive a penalty, you must prove that the applicant did not receive the notice or received it late.
Possible reasons for delays are:
- some documents are missing;
- a desk audit found facts that do not give the applicant the right to use the deduction;
- human factor, error.
If the return is not received, the recipient may file a complaint with a higher authority. According to Article 138 of the Tax Code, it is even possible to go to court. At the initial stage, it is worth submitting a written complaint to the head of the Federal Tax Service, which serves the applicant. It is drawn up in two copies, on the one that remains with the payer, there must be an “incoming” number and signature of the person who accepted the document. You can send a complaint by registered mail with a description of the attachment.
If after that the refund is not transferred or an unlawful refusal follows, the recipient of the deduction has the right to file a corresponding claim in court. The claim should indicate the deadline for submitting the application and documents for the deduction, attach documents that confirm the right to receive it.
Tax return delays are not uncommon. Mistakes happen both when submitting an application and when processing documents submitted by the recipient. Therefore, you should not wait long: after 3 months, you should visit the tax office and ask about the timing of the receipt of funds.
clarification
Terms of tax refund, which are established by law. They are applied if you declared a deduction (when buying real estate, for treatment, for education) or overpaid taxes. How to calculate the penalties that the inspection is obliged to pay for the failure of these deadlines>>>
Many people turn to the inspectorate for a tax refund. For example, if they bought a home, paid for their education or medical treatment and receive a property tax deduction, or unknowingly did not take advantage of tax credits. Suppose you have filed a tax return that indicates the amount to be refunded, attached to it all required documents and every day go to Sberbank to find out if the money came or not. But they are not all. So when do you have to pay back the overpaid tax?
Terms of tax refund in theory
The deadlines for tax refunds are strictly regulated by law. According to article 78, paragraph 6 of the Tax Code (quote):
Article 78 Offset or refund of amounts of overpaid tax, dues, insurance premiums, penalties, fines
6. The amount of overpaid tax is subject to refund upon a written application of the taxpayer within one month from the date of receipt tax authority statements.
There are no other deadlines for the return of income (income), property or transport tax in the Code. It turns out that if with the declaration and all the documents you submitted a correctly completed application for a tax refund, in one month you must have the money. See the link below for a sample application for a tax refund. The tax must be returned, provided that the tax office has no complaints about your documents.
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 following month, then the period shall end on the last day of that month. If the date falls on a weekend or holiday, it is moved to the next business day.
You applied on January 31st. The deadline is February 31st. But there is no such date in February. Therefore, the deadline ends on February 28 (the last day of the month), if it is not a holiday.
You applied on March 15th. Deadline ends April 15th. Let's say it's Saturday. Then the end of the term falls on the first working day - April 17 (Monday).
If this deadline is not met, the inspectorate must pay interest (penalties) for each day in delay in returning the money (details below). If all the documents have been submitted, but you have not written an application, then the tax office can delay the return of the tax for an arbitrarily long time. Without a declaration, a tax refund is not possible. The tax code does not provide for this. The only thing that the inspectorate is obliged to do is to tell you that you overpaid the tax (although you already know this).
Terms of tax refund in practice
Of course, in practice, with a tax refund, everything is not so.
Having received all the documents from you, the inspection begins their verification (it is called cameral). She has three months for this (again, it is not clear from the Code whether it is full or not). This is provided for by Article 88, paragraph 2 of the Tax Code. At the end of this period, the inspectorate is obliged to make a decision either to return the tax to you (if everything is in order with the documents), or to refuse it (if you did not like the documents). If you did not submit an application along with the documents, then you have no reason to wait for a tax refund (even if there is a positive decision). If the application for a refund was submitted along with the declaration, then, according to the tax authorities, the tax is refunded (quote):
“not earlier than from the moment of completion of a desk tax audit or from the moment when such an audit should have been completed in accordance with Article 88 of the Tax Code of the Russian Federation.”
In general, the period for a tax refund turns from one month into at least three.
You submitted a declaration, an application for a return and documents on January 31. Three full months for verification expire by April 30th. On this day, the tax must be returned to you. Moreover, some inspections generally believe that the return should be made within one month from the end of the inspection. Thus three months become four. The deadline for returns is May 31st.
Justifying their approach, the tax authorities usually refer to paragraph 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98. It really says that a tax refund can be carried out no earlier than the end of the tax audit. But such a reference does not stand up to scrutiny.
First, a lot of years have passed since the adoption of this letter. And the tax legislation has already changed 100 times. Second, it talks about income tax, not income tax (which you get back). These are different taxes. Thirdly, the decisions of arbitration courts (the Supreme Arbitration Court is the Supreme Arbitration Court) concern exclusively organizations or entrepreneurs and in no way can affect ordinary people. Well, and so on.
By the way, in inspections they try not to accept an application for a tax refund along with a declaration at all. The grounds are the most stupid: “we do not accept applications”, “we will inform you when to submit an application”, “they do not submit an application with a declaration”, etc., etc. It is understandable. This allows them to avoid unnecessary and not necessary disputes about deadlines.
What to do in case of violation of the terms of the tax refund?
Protect your rights. And, of course, choose the most profitable option for yourself.
Firstly, along with all the documents and the declaration, you need to submit an application for a tax refund and do not forget to indicate in it the correct bank details for the refund (they are most often mistaken). If the inspection worker refuses to accept the application (which he has NO right to do), go to the nearest post office and send the application by mail with a return receipt (this day will be considered the date the inspection application was submitted).
Secondly, insist that the Tax Code does not provide for the possibility of the inspectorate to return the tax after the end of any inspection. It says in black and white - a month from the date of receipt of the application.
Thirdly, state that the code refers to an incomplete month. Therefore, if you submitted documents, for example, on March 20, by April 1, you should have the money. If they are later, the inspection is obliged to pay interest for the delay.
Interest is calculated based on the refinancing rate of the Bank of Russia (key or discount rate) for each calendar day of delay in repayment.
The amount of tax to be returned is 150,000 rubles. Delay in return - 48 calendar days. The discount rate, which was in effect on the days of delay in the return of the tax, is 11% per annum.
The amount of interest that the inspection is obliged to pay:
150 000 rub. x 11% : 365 days x 48 days = 2169 rubles. 86 kop.
The question arises: to whom and how should you say all this, prove, insist and demand? Naturally, the head of the inspection. And only in writing. Having submitted the documents and after waiting 20-30 days, start writing applications to him. In them, demand compliance with the law, established deadlines and a refund of your tax. Send them by mail with acknowledgment of receipt. The Inspector MUST respond to you in writing. No need to call the inspectorate and clarify something or, moreover, ask. As practice shows, this is absolutely useless. It is only necessary to demand and only in writing.
See the link below for a sample complaint letter against the IRS. You can submit your application online. To do this, use our service "Complaint to the Inspectorate".
What happens after complaints are submitted? There are several options. Users of our site told us about them (see comments). Some striking illustrations:
Used your advice. On March 1, I submitted a declaration. The declaration was checked a month later, and an overpayment of tax "hung" in the personal account. The application for a tax refund was submitted on the same day as the declaration. It's been almost 2 months and no money has been credited. Wrote a complaint about the inaction of the tax authorities. They answered that the point is that the term is 4 months (3 months + 30 days) for the transfer of money. They refer to paragraph 2 of Art. 88 of the Tax Code of the Russian Federation and the Letter of the Presidium of the Supreme Arbitration Court RF dated December 22, 2005. No. 98, that the period begins to be calculated from the date of filing an application for a refund, but not earlier than from the moment of completion of an in-house tax audit (that is, a declaration). If we have not activated the taxpayer's personal account, then we will never know when the desk audit is actually completed. And if there is a personal account of the taxpayer, then we can track this and immediately send an application for a tax refund through the personal account. Thus reducing the time for obtaining a tax refund! This is my experience, which I share with the world.
I have the same situation now - in the 15th tax office, a tax refund was suspended after they checked 3 personal income tax. In response to my request, where is the money, since a month has already passed, the answer came - we apologize, we sent your application for execution again.
Tax Naro-Fominsk does not want to work at all! 3 months could not get through on any phone. Only once miraculously they answered me when they redirected from 8-800. They said. that nothing can help, people are on vacation. It feels like it was not the inspector who answered me, but the cleaner who accidentally picked up the phone. Of course, they did not stand on ceremony with me, offering to call back in 2 weeks. Naturally, after 2 weeks no one picked up the phone again. Yesterday I could not stand it and wrote a complaint. Today, they have already called 3 times from the tax office with a promise to issue a refund within two weeks and with a request to withdraw the complaint right today. Tearfully they beg. They fussed. and they immediately began to call themselves and gave a phone number. which is not registered anywhere in the official data on the Internet. they are afraid of such complaints. react. ..
They delayed the return of income tax for several months. Tired of waiting and checking the bill. Wrote a complaint according to the model proposed here. A letter came about registering a complaint and a couple of hours later a call from the tax office and an apology - they promised that within a week the money would be in the account. They were very worried that I did not call, but immediately wrote a complaint. So the method is very efficient. Thanks for the information provided here.
On January 31, 2017, through a personal account, he submitted a declaration along with an application for a refund in order to return personal income tax for 2016 in connection with the purchase of an apartment. Filed a complaint using your form after 30 days. A week later, they called from Interdistrict IFTS of Russia No. 2 for the Saratov Region and explained that with all their desire and maximum assistance, they could not complete a desk audit on my declaration due to the fact that my tax agent had still submitted reports for 2016 to the tax authority year. It turns out that the tax authorities are not to blame and it remains only to wait?
Well, in general, something like that. They are afraid of complaints, but they stubbornly refuse to return the money on time. And there are also such options:
And for me, the IFTS 30 of Moscow and the Federal Tax Service for Moscow on the 8th complaint regarding the non-return of 350 thousand rubles. overpaid personal income tax and 15 thousand social deductions "send a fool", like Raikin's: IFTS 30 (author Spitsyna I.V., deputy head of the IFTS - "The Tax Code of the Russian Federation in terms of the return of overpaid tax on the income of individuals does not apply against the citizens of Moscow" or "We have taken note of the information contained in the complaint.."
Federal Tax Service for Moscow - "You filed a tax return. social, property tax deduction .." and then comes the rewritten article of the Tax Code of the Russian Federation. And it’s useless - Spitsyna IV at a personal meeting at the Federal Tax Service issued that since they wrote a complaint against her for repeated violation of the law, she would die - and she wouldn’t return the money, even fill all the courts with your affairs. She used to work at the Federal Tax Service, where her girlfriends write illegal documents. The Federal Tax Service did not respond to 2 complaints.
We invited this user to write to us in more detail. There was an irresistible desire to listen to Mrs. Spitsyna I.V. in the courtroom and in the presence of the district judge. I know for sure that in such a situation, the rhetoric of the tax authorities will change dramatically. And we will see a picture of the famous Russian artist F. Reshetnikov "Again deuce".
But, unfortunately, and despite the significant amount of tax debt (350,000 rubles), the user did not contact us again. Although we were ready to file a lawsuit in court demanding a refund of tax, collection of interest for each day in delay in the return and payment of the entire amount of legal costs incurred. And completely free. For the sake of restoring justice. So what happens in the courts?
Litigation on tax refund
We have repeatedly applied to various district courts with claims against various tax inspectorates, which provided for the enforcement of:
● or the amount of tax and interest for its untimely return;
● or only interest for untimely return, if by the time of the court session the tax amount had already been returned.
Tax inspectorates have not won a single court session. Judges of all levels (global, district, city) took our point of view: the tax must be returned no later than 1 month from the date of receipt of the application for a refund. It is she who is based on the law. And the rest is the speculation of the inspection.
For example, here is the opinion of the judge of the Simonovsky District Court of Moscow (decision dated 06/06/2012 in case No. 11-23852):
The tax authorities hastened to challenge this decision in the Moscow City Court. And they got a kick there. The board of judges of the Moscow City Court upheld this decision without finding any contradictions to the law ( Appellate Determination Moscow City Court dated October 24, 2012 in case No. 11-23852):
DO NOT POST YOUR QUESTIONS IN THE "COMMENT" SECTION. IT IS INTENDED EXCLUSIVELY FOR THE DISCUSSION OF THIS MATERIAL. FOR QUESTIONS THERE IS THE MAIN PAGE OF THE SITE!
TO ASK A QUESTION, IT IS ENOUGH TO FILL IN A SIMPLE FORM AT THE BOTTOM OF THE MAIN PAGE. QUESTIONS ASKED HERE WILL BE MERCYLY DELETED! HOPE FOR YOUR UNDERSTANDING.
After submitting the declaration to the tax office, its verification begins. A taxpayer interested in a positive result of the consideration of the document asks the questions: “what is the term of a desk audit of 3-NDFL?”, “How long does a desk audit of a 3-NDFL declaration last?”
Who cares about the deadline for checking the 3-NDFL declaration?
Declaration 3-NDFL is submitted by individuals who:
- received income from the sale of property (for example, an apartment owned for less than the minimum period of ownership), from the sale of property rights (assignment of the right to claim);
- they want to receive a tax deduction, for example, social: a deduction for (), etc.), property (a deduction for the purchase of an apartment, a deduction for mortgage interest, etc.), for those making a deduction, the timing of the 3-personal income tax check and payment is important;
- received as a gift real estate, vehicles, shares, shares, shares from individuals who are not close relatives;
- received remuneration from individuals and organizations that are not tax agents on the basis of concluded agreements and civil law agreements, including income from property lease agreements or lease agreements for any property;
- received income in the form of winnings paid by the organizers of lotteries and other risk-based games;
- received income from sources located outside the Russian Federation.
The term for checking 3-NDFL by the tax inspectorate may also be of interest to individual entrepreneurs, notaries, lawyers and other persons engaged in private practice and declaring their income.
Term for checking 3-NDFL: law
The procedure, as well as the terms for conducting a desk audit of 3-NDFL, are established by Article 88 of the Tax Code of the Russian Federation. An in-house tax audit is an audit of compliance with the legislation on taxes and fees on the basis of a tax declaration (calculations) and documents that the taxpayer independently submitted to the tax office, as well as documents on the taxpayer's activities that are available to the tax authority.
It doesn’t matter whether you submit documents in paper form (bring the IFTS declaration in person or send it by mail) or electronically (for example, through your personal account), the 3-NDFL verification period is the same.
A desk audit of 3 personal income tax is carried out by authorized officials tax inspectorate in accordance with their official duties without a special decision of the head of the tax authority.
How long does a 3-personal income tax audit last?
Let us turn to the law and determine how long a desk audit of 3-personal income tax takes. According to paragraph 2 of Art. 88 of the Tax Code of the Russian Federation, the term for a desk audit of 3-NDFL is a maximum three months from the date of submission by the taxpayer of the tax declaration (calculation).
Desk audit 3-NDFL: the timing of the audit,if the declaration is sent by mail
If the 3-NDFL declaration is sent by mail, then the deadline for checking documents for a tax deduction is three months from the date of receipt of the postal item, and not from the date of sending the tax return by mail (see letter of the Ministry of Finance of the Russian Federation dated June 19, 2012 No. 03-02 -08/52).
The term for checking the revised declaration 3-NDFL
If, before the end of the in-house audit, the taxpayer submits an amended declaration of 3 personal income tax, the verification of the previously submitted declaration is terminated, and the verification of the amended 3 personal income tax begins (clause 9.1, article 88 of the Tax Code of the Russian Federation). At the same time, the maximum period for a desk audit of the revised 3-NDFL declaration is also 3 months.
If during a desk audit of 3 personal income tax errors in the declaration and (or) contradictions between the information contained in the documents are revealed, the taxpayer is informed about this with a requirement to provide explanations or make appropriate corrections. Accordingly, the period of a desk audit of 3-NDFL may increase.
If you clarify the declaration at the request of the tax inspectorate, then the period for checking the corrective 3-NDFL declaration can also be a maximum of three months.
The term for checking 3-NDFL after reporting the documents
We will find out when the deadline for checking the tax return 3 personal income tax ends, if you, at the request of the inspection, brought the documents. According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, a tax declaration (calculation) is submitted to the tax authority "in the prescribed form on paper or in the established formats in electronic form along with documents which, in accordance with this Code, must be attached to the tax declaration (calculation)”. Therefore, the IFTS has the right to calculate the start date for a desk audit of 3 personal income tax from the day when the tax return (calculation) and the last of the required documents are submitted to the tax authority (Ministry of Finance of the Russian Federation dated April 13, 2007 No. 03-02-07 / 2-6 ).
How to find out the result of a desk audit of 3-NDFL?
To find out if the 3-NDFL desk audit has passed, you can contact the Federal Tax Service: by phone or come in person to the tax office.
If you have access to the taxpayer's personal account, then the progress of the 3-NDFL check can be seen there. How to find out the status of the verification of the 3-NDFL declaration in your account? On the website of the Federal Tax Service of Russia, through an electronic service, you can see the date of registration of the tax return, the start date of the desk audit, the status of the desk audit, etc. You can also get information about the date of completion of the check, about its result.
Desk check of 3-NDFL completed: when will the money be transferred?
In the event that you return the amount of overpaid tax (for example, you receive a tax deduction for the purchase of an apartment, treatment), after the completion of a desk audit of 3 personal income tax, if the amount to be refunded is approved and confirmed, the amount due will be transferred to the current account specified in the application for a return. According to paragraph 6 of Art. 78 the term for transferring money is a maximum of one month:
- if you filed an application for a refund together with a declaration of 3 personal income tax, then one month begins to be calculated from the date the taxpayer submits an application for a tax refund, but not earlier than from the moment the in-house tax audit of the declaration is completed (Letter of the Ministry of Finance of Russia dated 11.07.2014 No. 03-04- 05/34120);
- if you submitted an application for a refund after the end of a desk audit of 3 personal income tax, then a period of 1 month is considered from the date of submission of this application.
Those. the terms for checking 3 personal income tax and payments while simultaneously submitting a declaration and application to the IFTS are a maximum of 3 months for conducting an audit and 1 month for transferring money - 4 months.
Violation of the terms of a desk audit 3 personal income tax
It may happen that the tax inspectorate does not complete the audit within the three-month period established by law. What to do if the deadlines for a desk audit of 3 personal income tax are violated? You need to make sure that the IFTS has no questions about the submitted declaration and documents. If there are no questions for you, there are no errors in the calculations, and the verification period has increased, is there any liability for violating the deadlines for a desk audit of 3 personal income tax? No, according to Art. 88 of the Tax Code of the Russian Federation, the law does not provide for the consequences of missing a three-month period.
Otherwise, the situation is with a violation of the deadline for transferring the amount of overpaid tax - 1 month from the date of filing an application (for example, for a refund of the amount of tax received as a result of a tax deduction). According to paragraph 10 of Art. 78 of the Tax Code of the Russian Federation, interest may be accrued on the amount of overpaid tax payable to the taxpayer for each calendar day of violation of the refund period.
Thus, the term for a desk audit of 3-NDFL is three months from the date of submission of the 3-NDFL declaration and the necessary documents. In the absence of questions from the tax inspector, a desk audit of 3 personal income tax should end within the period specified by law.