How long does it take for the tax return? How long to wait for a tax deduction. Time to Reclaim Specific Tax Deductions

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

General information

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Today, there are several types of benefits. The deductions can be:

• standard - provided to categories of citizens strictly defined by law (low-income segments of the population, participants in hostilities, etc.);
• - there is a return of part of the funds spent on treatment, training, etc .;
• professional issued in most cases by people of creative professions;
• for securities — provided in case of taxpayer's losses associated with securities;
• - can be used when buying housing.

To determine the return period, you will need to familiarize yourself with. You should also know that:

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

Who is eligible for a refund?

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

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

If a person at the time of the acquisition of real estate had no official income, a citizen has the right to apply for a refund after some time has passed.

Income tax refund is not allowed for the following categories of citizens:

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

How to apply?

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

How long to wait for a tax deduction?

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

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

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

For buying an apartment

When figuring out how long to wait for a refund, a person should know that it takes about 2 to 4 months for the tax authorities to consider the application. The exact time depends on the individual nuances of the current situation.

With a mortgage

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

After submission of documents

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

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

After camera check

Today we will be interested in the return of overpayment on taxes. Terms of treatment, causes, algorithm of actions in a particular case - all this will help clarify the situation. In Russia, sometimes people and organizations transfer too much money to the state treasury. This overpayment can be returned, but only after taking into account many features. What should every citizen know about the operation? How, when and where can I get a refund? The answers to these questions will be presented below. Understanding all this is much easier than it seems.

Where are taxes refunded?

Where is the tax refund processed? It is with this question that one should begin the consideration of the topic under study. It's no secret that overpayment in Russia is allowed to be returned to the taxpayer. To do this, you will have to act according to the established rules. But about them later.

Where can I apply for a refund of overpaid tax? To date, the idea can be implemented through the following bodies and organizations:

• multifunctional centers;
• departments of the Federal Tax Services of the country;
• Portal "Gosuslugi".

Most often, the population and companies apply to the Federal Tax Service. This way you can get your money back as soon as possible.

Reasons for overpayments

And when can the procedure for issuing a refund be useful? The reasons for this phenomenon may be different. Most often, the return of an overpayment of taxes (the statute of limitations will be discussed later) occurs as a result of depositing too much money for:

• penalties;
• taxes;
• fines;
• advance payments;
• tax fees.

For example, an organization may make a mistake when calculating tax and transfer an amount that exceeds the actual fee. Or the amount of advance payments for the year exceeded the taxes due at the end of the reporting period. In any case, if a citizen or organization has transferred a lot of money for tax, they are allowed to return.

The nature of the request

How long is the refund period for an overpayment of income tax or any other tax fee? Before talking about this, you need to find out what algorithm of actions to follow to implement the idea in life.

The nature of the refund of the overpayment is declarative. This means that the taxpayer himself must declare his right to a refund. Until there is an application, the funds cannot be returned to a citizen or organization. This is normal. If the taxpayer does not want to, he may not apply to the Federal Tax Service with a corresponding request.

Without a statement

What will happen in such a case? There is nothing to fear. It is not at all necessary to issue a tax refund immediately after an error is discovered. Terms of appeals of the population with this request can be called flexible. They allow you to think carefully about the decision.

If there is an overpayment in taxes, but there is no application for a refund, then the excess amounts will be credited within the same payment in the new tax period. In fact, a person will have to pay less in the future than usual in the form of tax.

When does it make sense to apply for a refund

Based on the foregoing, we can conclude that it is not always necessary to issue a refund of overpaid taxes (the deadlines for applying will be indicated later). After all, extra money is allowed to be used as an advance for upcoming taxes, but only within the same payments. That is, in case of overpayment of personal income tax, the balance of the amount is allowed to be set off only in personal income tax for the next year, and nothing else. This is normal.

Experts assure that it makes sense to issue a refund of overpaid tax only:

• with a significant overpayment;
• if a citizen/organization has ceased to be taxpayers in a particular area.

Thus, it is not always necessary to think about the implementation of the task. But if you want to issue a refund, you will have to take into account many features of the process.

Action algorithm

In fact, everything is much simpler than it might seem at first glance. The refund of the overpayment of taxes (the time allotted for this operation will be presented below) provides a simple algorithm of actions for the implementation of the task.

The taxpayer must:

1. Prepare a certain package of documents. They will be discussed a little later.
2. Write a request for a refund.
3. Apply with the collected documents to the Federal Tax Service at the place of registration. Submit an application with prepared papers and wait for the decision of the tax authorities.

That's all. No more manipulation is needed. Simple, fast, understandable. What else needs to be remembered about the process being studied?

Money transfer deadline

For example, how long is the term for the return of an overpayment on taxes of individuals or other fees?

According to the established rules, 1 month is allotted for a refund after a decision on this operation is made. Within 30 days after the verification of the documents submitted by the applicant, the overpaid tax must be transferred to the taxpayer. Otherwise, you can go to court to appeal the decision.

Duration of consideration

What is the deadline for the refund of overpayment of tax on the application? How quickly should the tax authorities check and transfer the excess payment to the taxpayer's account?

This period is prescribed at the legislative level. The Tax Code of the Russian Federation states that the period for consideration of an application for the refund of overpaid tax is no more than 10 days. During this period, the tax authorities will decide on the transfer of funds, after which they will be transferred to the taxpayer. As mentioned above, the period during which the overpaid funds will be transferred is 30 days.

Experts believe that the established terms for the return of overpayments on taxes (for legal entities and ordinary citizens) are short. They need to be increased. The Supreme Arbitration Court of the Russian Federation believes that the period for considering an application for a refund of overpaid taxes should be increased.

Position of the YOU

For what? And how long should it take to process a refund to a taxpayer?

The Supreme Arbitration Court of the Russian Federation is of the opinion that the overpayment arises as a result of a tax declaration filed by a citizen or organization. To make the right decision about a refund, you need to conduct a thorough check. Especially for legal entities.

This is a camera check. Then the refund of overpayment on taxes will have terms increased to 4 months. About 3 months are allotted for a desk audit by the tax authorities. Plus a month allotted for the transfer of money to the applicant. Only after this period the taxpayer will be able to appeal against the decision made by the tax authorities.

statute of limitations

The statute of limitations for refunding overpayments of taxes plays an important role. It is of interest to all citizens and all organizations that have transferred too much money to the state. How quickly should a taxpayer make a relevant refund request?

The statute of limitations for such appeals in Russia is 3 years. This means that the return of overpaid taxes is allowed within 36 months.

More precisely, the countdown begins:

• from the moment of filing a tax return with the Federal Tax Service - in case of overpayment of VAT, and also if you want to return advance payments for the year;
• after depositing money into the state treasury - if there is an overpayment due to errors.

As soon as 3 years pass, the citizen loses the right to a refund of the overpaid tax. It will be offset against new payments. There is nothing difficult to understand in this. It is recommended not to delay this process and apply for tax overpayments as soon as possible.

Statement

What does a claim for a tax refund look like? An example of this document is provided above. As a rule, it is not so difficult to compose it. The main thing is to remember the rules of business correspondence and the principles of business letters / appeals. Then it will be very simple to make a written request for a refund of excess money for the tax.

The referenced document might look something like this:

I, (full name of the taxpayer), (data from the passport), request that the overpaid tax (type of tax) be transferred to my bank account. I (date of transfer of money) transferred money in the amount (amount) for tax (type of tax payment). After a thorough check of the payment, it turned out that the overpayment is (refund amount). I ask you to transfer money using the following details: (account details).

But you can get by with a simpler form of application. For example, like this:

I, (data on the taxpayer), ask to return the overpayment for (type of tax) for (year) and transfer the funds to the account: (details).

We can say that an application for a refund of an overpayment of tax is actually drawn up in a free form. The main thing is that this document expresses the purpose of the citizen/organization's appeal, and also has information about the bank account required to transfer money to the taxpayer.

Documentation

From now on, it is clear what to do if you need to issue a tax refund. The timing of the appeal of the population with this request is also not a mystery. And what can be useful during the submission of the corresponding application?

• identification;
• payments confirming the payment of tax;
• details of the applicant's account (they are written directly in the application);
• certificate of registration (for organizations);
• tax return;
• documents establishing the need to pay tax (for example, certificates of income of employees or a contract for the sale of real estate, certificates of ownership of property).

Citizens do not need any more documents. Copies of these papers must be attached. It is recommended to check with the Federal Tax Service for more accurate information about the documents requested when checking the correctness of tax payments. They will be able to give full information on each payment to citizens, organizations, and legal entities. What are the deadlines for the return of overpayment for taxes of individuals? Exactly the same as in the case of organizations.

Which FTS to go to

Where exactly is the tax refund processed? The application form has been provided earlier. As already mentioned, you can issue a refund through the Federal Tax Service.

Which department should I contact? The legislation indicates that the deduction is provided in any Federal Tax Service that maintains tax records of an organization or citizen. In other words, all tax divisions in which the taxpayer is registered with the tax are obliged to accept applications for a refund of funds for an overpaid tax or fee.

Thus, when registering a subsidiary, you can apply with the appropriate requests:

• at the place of registration of the organization;
• in the Federal Tax Service, in which the head office of the company is registered.

In the case of individuals, it is customary to submit an application to the tax service department at the place of registration or temporary registration of a citizen. If a person is not tax registered in a particular locality, he cannot demand a refund through third-party FTS for overpaid taxes or fees.

Results and conclusions

Now the deadline for the return of an overpayment on income tax or on any other payments is clear. In addition, today we got acquainted with the actions necessary for the taxpayer to return the overpaid tax.

This operation is the personal desire of the taxpayer. He can either return the excess money listed as tax, or offset the funds against future payments. In order not to wait 3 years, you can write an application for offsetting overpaid funds. At the same time, it is important to remember that the overpayment of federal taxes is counted only towards federal payments, and for regional ones - into regional ones. The tax authorities do not make any exceptions.

In fact, the return of tax overpayments has the same statute of limitations as the bulk of requests to the tax authorities. A citizen or company will have 3 years to apply. After the expiration of this period, all requests to the tax office regarding the return of overpayments will not take place.

In practice, the refusal to issue a refund by the tax authorities is practically not accepted. If a citizen unreasonably decided not to provide the money due to him, you can go to court. This also takes 3 years. Also, the overpayment can be considered a bad debt. In real life, such cases almost never occur. The deadline for the return of overpayment of tax on the application is no longer a mystery.

Citizens of the Russian Federation have the right to receive tax deductions - a refund of part of the expenses for the purchase of real estate, treatment, training and many other reasons.

How long does it take to get a tax refund?

There are two ways to make a deduction - independently or through an employer. There are several tangible differences between them - both in terms and in the content of the procedures.

Self-appeal to the Federal Tax Service is a procedure that includes verification of the applicant's documents within three months (and if it is necessary to provide clarifying information, this period may increase), and this is the main drawback of this method of interaction with the tax inspectorate.

Is this the ideal way to get a tax deduction faster? More likely no than yes. Moreover, for some applicants it is difficult to independently submit a declaration in the form of 3-NDFL, especially for those inexperienced in this matter. If a mistake is made in this document, the tax will refuse to pay the deduction.

How soon will the tax deduction be returned when using the resources of the employer?

In fact, much faster than on its own. However, in this case, the deduction takes a completely different form. These will not be payments from the budget, but, on the contrary, legal underpayments to it of amounts equivalent to 13% of income. An employee who has the right to a deduction provides his employer with a document (notice) that confirms this right. This notice can be obtained at the branch of the Federal Tax Service at the place of registration. Having received the document, the employer may not pay 13% of the employee's salary as tax. Underpayment to the budget is possible within the amount calculated according to the citizen's expenses in the year they were made (for property deduction - until the amount of personal income tax underpayments reaches 260 thousand rubles, or until the employee is dismissed).

How quickly is a tax deduction transferred when applying to the Federal Tax Service on your own?

The average time for transferring money to a citizen's current account from the moment the documents are approved by the Federal Tax Service is within a month. That is, out of the three months allotted for verifying the application, the Federal Tax Service spends a maximum of two on verifying the data.

How long does it take for employers to return tax deductions?

When working with an employer, deadlines are one of the main advantages: the Tax Office issues a notice of the right to non-payment of personal income tax within a month. Then the refund (more precisely, not transfer to the budget) of the tax goes twice a month - with each salary.

However, the second method also has disadvantages:

1. You cannot receive the entire amount of the deduction at a time. Many claimants are not aware of this when claiming a tax credit.

2. Payments cease to accrue upon dismissal. Start this process again by getting a job and transferring a new notification from the Federal Tax Service to another employer.

Tax deduction faster

The laws of Russia do not contain direct instructions that would oblige the Federal Tax Service to process deduction applications as quickly as possible. Only the deadline for consideration of citizens' appeals has been established - 3 months for self-registration of the deduction (in the form of lump-sum payments), 1 month - for issuing a notice of the right to deduction for the employer. The main part of the time within the allotted time is spent on checking the documents and information provided by the citizen. Actually, a bank transfer takes a little time - 2-3 days.

Many citizens of the Russian Federation wish that they receive payments as part of the deduction as soon as possible. But all that the law allows you to do is to ensure that the deadlines for considering applications are observed. If three months (for self-registration) or one month (upon receipt of documents for the employer) have passed, but there is no result, then you can influence the Federal Tax Service in several ways. The most accessible is to complain to the Ministry of Finance (in writing, by phone or through the online form located at http://minfin.ru/ru/appeal/form/). If this does not work, you can safely go to court.

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