It doesn't matter if it concerns the deduction for the purchase of real estate or a mortgage, treatment or education of a child. All categories of persons strive to receive the prescribed part of the deduction as quickly as possible. The only difference is in the details that help save time and money.

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

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

It's fast and IS FREE!

How and when to apply for tax deduction, and what rules should be followed at the time of its registration?

What do you need to know?

The tax deduction returns back for a part of the capital invested in the purchase of an apartment or house in the amount of 13% of the value of the transaction. The money is transferred to the bank account of the owner of the property.

In other words, the tax deduction is sum of money, which a person has the right to return back after buying a property.

Where to apply?

In 2019, the next one - after the end of the calendar year, the papers are sent to tax office. Within three months, the correctness of the information provided is monitored. After the end of this time, a message is sent to the specified registration address about the refusal or provision of a tax deduction.

Approximately 30 days later, the calculated amount of money is transferred directly.

When to file tax returns?

The taxpayer has the right to send documents in any half of the year - at the beginning or end. It doesn't matter to the final payout.

The only thing you need to pay attention to is that if you apply in the first or second decade of the year, then the money will be transferred earlier.

Statement

It is compiled only by the owner of the property, and sent to the tax service at the place of registration.

In its text part, the client must inform about the request to provide a message about the possibility of a tax deduction. Compiled in any format.

Declaration

The document is always submitted for the whole calendar year. Therefore, in which month the property was bought and taxes were paid does not matter. At the same time, it is possible to file a 3-NDFL declaration for a calendar year only after its end.

Information about this is indicated in paragraph 7 of Art. 220 Tax Code of Russia. It is impossible to submit a document for a refund before its completion.

Required list

The mechanism for issuing a tax deduction and the set of necessary documentation depends on the name of the deduction itself. For this reason, each case must be considered on a case-by-case basis.

If the tax deduction is issued in order to return part of the amount spent on training, the owner is tax return Z-NDFL, and sends it to the tax office at the place of residence.

The following must be attached to the document:

• agreement with the university and its license to work;
• payment receipts, which are proof of payment for tuition, which indicate the details for the transaction.

The return of money spent on, together with the 3-NDFL declaration, is carried out on the basis of the following documentation:

• relevant statement;
• certificate on behalf of the employer format 2-NDFL;
• receipts for payment of medical services;
• other documents confirming the costs incurred;
• official contract with the medical center;
• license medical company for the provision of medical services.

If a person seeks to return the amount of tax in the amount of the purchase, the following should be prepared:

• a prescription issued by a medical institution specialist;
• pay checks and receipts.

With regard to the deduction made on a voluntary basis health insurance, then the list of documents is as follows:

• agreement or insurance policy with the insurer;
• insurance company license to work;
• payment papers.

The deduction for acquired property requires the mandatory preparation of a declaration in the form of 3-NDFL. To justify the purchase, the apartment must not be purchased from close relatives.

The following documents are required:

• statement;
• editing 2-NDFL;
• sale and purchase agreement or other similar document;
• participation agreement in shared construction residential real estate;
• transfer acceptance act;
• certificate of ownership of the property;
• payment papers.

If the taxpayer has become the owner of a home using a mortgage, the state obliges him to prepare the following papers:

• statement of interest paid;
• agreement with a financial institution.

The Federal Tax Service carefully examines all papers provided by clients. Next, the decision is announced. It can be both positive and negative.

When will the refund be paid?

The tax deduction on the declaration is provided only after the relevant papers sent upon completion tax term with application necessary documents, They will be checked. According to the law, the authorized bodies are given 3 months to check.

When and for what years to apply for a property deduction when buying a home?

Most of the questions from our clients are related to the deadline for applying to the tax authorities to obtain property deduction, as well as with a misunderstanding of what years to fill out 3-NDFL declarations for a tax refund after buying a home. In this article we will try to dwell on these issues in detail.

It is not possible to refund tax for years prior to the year in which the right to deduction arose

According to the Tax Code of the Russian Federation (clause 6, clause 3, article 220), the right to a property deduction arises:

• when buying under a sale and purchase agreement - in the year of registration of ownership according to an extract from the USRN (certificate of registration of ownership);
• when buying under a contract equity participation- in the year of receipt of the act of acceptance and transfer of the apartment.

You can return the tax (receive a deduction) only for the calendar year in which the right to it arose, and for subsequent years. It is not possible to refund tax for the years preceding the year in which the right to deduction arose.

The note: For more information about when the right to deduction arises, see the article “When does the right to tax deduction arise when buying a home?”

Example: In 2015, Matantseva G.S. entered into a shareholding agreement for the construction of an apartment. In 2018, the house was completed, and she received an act of acceptance and transfer of the apartment. Accordingly, the right to deduction from Matantseva G.S. emerged in 2018. At the end of 2018 (in 2019), she can apply for a tax refund for 2018. If the deduction is not fully used (the tax paid is not enough to fully receive the deduction), then she will continue to receive it in subsequent years. Return tax for earlier periods (for 2017, 2017, etc.) Matantseva G.S. can not.

Example: In 2017 Borisov A.A. bought an apartment under a sale and purchase agreement (certificate of registration of ownership received in the same year). Borisov A.A. has the right to a property deduction. emerged in 2017. Accordingly, now (in 2019) Borisov A.A. may submit documents to tax authority for a tax refund for 2017 and 2018 (you can submit documents for 2019 only after it ends). If the deduction is not fully used (the tax paid is not enough to fully receive the deduction), then he will continue to receive it in subsequent years. Get a deduction (tax refund) for earlier periods, for example, for 2016 and 2015, Borisov A.A. cannot (because in these years the right to deduction has not yet arisen).

You can apply for a tax refund for a calendar year only at the end of it.

The 3-NDFL declaration for a tax refund is always submitted for the whole calendar year (regardless of the month in which the home was purchased and in which months taxes were paid). Wherein You can only file a tax return for a calendar year at the end of the calendar year. (clause 7 of article 220 of the Tax Code of the Russian Federation). You cannot file a tax return for a calendar year before its end.

Example: Titarenko E.S. I bought an apartment in January 2019. In February 2019, he quit his job. Other income in 2019 from Titarenko E.S. not expected. After the dismissal of Titarenko E.S. wanted to immediately file a tax return and, in connection with the deduction, return the tax paid in January-February 2019. However, to make this Titarenko E.S. cannot, since he needs to wait until the end of 2019, and only then submit the 3-NDFL declaration for 2019 to the tax office.

The tax deduction has no statute of limitations

Tax legislation does not contain restrictions on the period for obtaining a property deduction, therefore The right to a deduction when buying a home does not have a statute of limitations . You can claim a deduction both 10 years and 20 years after the purchase of a home.

Example: In 2003 Degtyarev M.O. bought an apartment. In 2019, he found out about the property deduction, submitted the relevant documents to the tax office, and received the deduction.

Example: In 2018 Kalacheva E.Z. bought an apartment, but since the beginning of the year it has been in maternity leave care for children and plans to stay in it for the next 6 years. Accordingly, at the current moment Kalacheva E.Z. cannot receive a deduction (because he does not work and does not pay income tax). Once she returns to work and pays taxes in 2024, she will be able to exercise her right to a property deduction.

The tax refund is limited to the last three years

Example: In 2007 Izyumova I.K. bought an apartment. By contacting the tax office in 2019, she will be able to file declarations and return tax for 2016, 2017 and 2018. It is no longer possible to receive a deduction (tax refund) for earlier years. If for 2016-2018 the deduction is not fully received (the tax paid is not enough to exhaust the deduction), then Izyumova will be able to continue to receive the deduction in subsequent years (submit documents for a tax refund for 2019 - in 2020, for 2020 - in 2021, etc.).

You can apply for a deduction throughout the calendar year.

Often there is an opinion that it is possible to file a declaration for a deduction only until April 30th. However, this opinion is fundamentally wrong. The deadline of April 30 for filing a 3-NDFL declaration must be met only if you need to declare the income received (from the sale of property, renting out housing, etc.). If you only plan to receive a tax deduction, the deadline for filing on April 30 does not apply to you. You can file a declaration at any time of the year. Your only limitation is that you can file a declaration and return the tax only for the previous 3 years (for example, in 2019 it is no longer possible to file a declaration and receive a deduction for 2015).

Example: Zhgutov S.V. I bought an apartment in 2018. In mid-April 2019, he learned about the property deduction. In the tax office Zhgutov S.The. I saw a poster about the deadline for filing 3-NDFL declarations until April 30. Zhgutov put aside all the cases, urgently processed the documents and submitted them to the tax office in the last days of April, standing in a queue for many hours.
Since the deadline for submitting the declaration before April 30 does not apply to the receipt of tax deductions, Zhgutov S.V. could submit a declaration at any time (for example, in May, when there are practically no queues at the tax office).

Example: In 2018 Egorov E.I. sold a car (owned less than 3 years) and bought an apartment. It is necessary to reflect the income received from the sale of the car and the property deduction for one calendar year in one 3-NDFL declaration. Therefore, before April 30, 2019, Egorov will need to submit a 3-personal income tax declaration to the tax office, in which to reflect the income received from the sale of the car, as well as data on receiving a deduction from the purchase of an apartment.

If you are officially employed, regularly pay income tax to the state from year to year and still have not exercised your right to receive a tax deduction when buying an apartment, building a house and paying interest on a mortgage, then you should definitely read this article from beginning to end. end.

Your right to a tax deduction is legally enshrined and described in detail in Article No. 220 Tax Code Russian Federation, and will be explained in detail and on specific examples by our leading lawyer.

Today we will tell you about all the intricacies of obtaining a tax deduction when buying an apartment, taking into account all the changes in the legislation for 2019, and we will also explain in detail to whom, when, how much and how you can get a refund for buying an apartment.

If you have any specific questions on this topic, then our online lawyer is ready to promptly and free of charge consult you directly on the site. Just ask your question in the pop-up form and wait for a response. So you can quickly and clearly understand your rights to receive a tax deduction.

by the most FAQ issues that our lawyers face are: who and how many times can receive a tax deduction when buying an apartment. We answer:

Every officially employed citizen of the Russian Federation has the legal right to receive a tax deduction for the purchase of an apartment, for whom the employer deducts monthly income tax from his labor activity in the amount of 13%. In the same amount (13%), a citizen can return the money from the acquired real estate, and more precisely in the following cases:

1. Direct purchase of housing (apartment, house, room);
2. building own house;
3. Any expenses for the repair and decoration of newly minted residential property (the main thing is to keep all receipts);
4. You also have the right to return money for paying interest on a mortgage loan.

Who can't get their money back?

It will not be possible to refund income tax for the purchase of an apartment if:

• You purchased an apartment before January 1, 2014 and have already exercised the right to a deduction;
• If you purchased a property after January 1, 2014, but have reached your limit (more on that below);
• If you purchased property from a close relative (mother, father, daughter, son, brother, sister);
• If you are not officially employed (and therefore do not pay income tax);
• If your employer was involved in buying an apartment (for example, the company you work for paid for some part of the housing you purchased);
• If, when buying an apartment, you used some government programs or subsidies, such as maternity capital.

How many times can I get a tax deduction when buying an apartment?

There are two possible answers to this question:

• If your apartment or other real estate was acquired before January 1, 2014, then in accordance with Article 220 of the Tax Code Russian Federation(paragraph 27, clause 2, clause 1) you have the right to use the tax deduction only once in your life, and it does not matter how much the square meters cost you. For example, if a house was bought for 500,000 rubles, then maximum amount, which you can count on is equal to 13 percent of 500,000, i.e. 65,000 rubles. And that is all!
• If you purchased a home after January 1, 2014, then you can count on multiple return tax, but within the limits of 260,000 rubles, since the maximum amount established by the state for a refund from the purchase of real estate is two million rubles. Learn more about how much money can be returned, as well as analysis concrete examples read further in this article.

How much money will be returned?

So, how much state compensation can you expect when buying an apartment after January 1, 2014? We answer:

Your maximum refund limit income tax from the purchase of an apartment - 2,000,000 rubles (for a lifetime). You can return 13% of this amount, i.e. 260,000 rubles and nothing more.

For each calendar year, you can recover an amount equal to your income tax, which your employer pays for you to the state (13 percent) for reporting year, while the balance of the funds due to you does not burn out, and in subsequent years you will also be able to issue a refund until you reach your limit.

But you have the right to submit income declarations to the tax office only for the current or maximum for the previous three years, but more on that later. To begin with, let's finally deal with the amount of tax compensation that you can count on when buying an apartment. To make everything finally and extremely clear, we will analyze two specific examples.

An example of calculating the tax deduction for the purchase of an apartment

Example 1: At the beginning of 2015, you bought an apartment for 2,500,000 rubles. All year you officially worked and received a salary of 60,000 rubles a month. Thus, at the beginning of 2016, you have the right to contact your tax office at the place of residence and write an application for a refund for the acquired property. The maximum that you are entitled to in this case is 13% of 2,000,000, i.e. only 260,000 rubles. Because your annual deductions income tax for 2015 amounted to a total of 93,600 rubles (60,000 * 0.13 * 12), then you can count on such a refund amount (93,600) in 2016. The rest of the money will be returned to you in subsequent years, if you are still officially employed. For example, in 2016 you officially worked only three months with a salary of 20,000 rubles, respectively, at the beginning of 2017 you can receive a tax deduction equal to 7,800 rubles (20,000 * 0.13 * 3). Thus, for subsequent years, you will still have an amount to return equal to 158,600 rubles (260,000 - 93,000 - 7800).

Example 2. You purchased an apartment worth 1,500,000 and issued a tax deduction for its purchase. In this case, you can count on 195,000 rubles (13% of 1,500,000). But later you bought another apartment worth 2,000,000 rubles. Accordingly, according to the law, from this purchase you can return another 65,000 rubles (13% of 500,000), since the total limit for the return is limited to 2,000,000 rubles.

Required documents

In order to get a tax refund for the purchase of an apartment, first of all, you need to draw up an application according to the established model and submit all of the following documents with copies to your tax office at the place of residence.

So, the approved list for 2018 required documents For a property tax deduction, it looks like this:

• Copy of the passport;
• Contract for the sale of an apartment + copy;
• Legal documents for the object: a copy of the certificate of registration of ownership, or an act on the transfer of ownership of the apartment (if the apartment was purchased in a house under construction under an equity agreement);
• Copies of documents confirming payment for the purchased property (checks, statements of bank transfers, payments, etc.);
• Copy of your certificate of attribution identification number taxpayer (TIN);
• Certificate of income from the place of work in the form 2-NDFL;
• It is also necessary to provide a declaration of your annual income in form 3 of personal income tax for the past calendar year;
• Completed tax return application.

In addition to the above binding documents The tax authority may also require you to complete Spousal Distribution Applications if you are married. Below you can download and view samples of the required applications.

To return the tax deduction for the previous 3 years, you also need to fill out declarations for 2017 and 2016.

When to submit documents and for what period can I return the tax?

return documents property tax when buying an apartment, you can, starting from the moment you fully pay for the purchased housing and receive documents for the right to own real estate:

• Certificate of registration of ownership - in case of acquisition square meters under a contract of sale;
• An act on the transfer of ownership of an apartment - if the property was purchased in a house under construction under an equity agreement.

Also in your hands without fail all payment documents confirming your expenses for the purchased housing must be present.

As a rule, the submission of documents for a refund occurs at the beginning of each calendar year. It is best to contact the tax office from the second half of January (immediately after the New Year holidays).

In addition, if you purchased an apartment several years ago, you can also receive a tax deduction for it, and you have the right to file an income tax return for the previous three years. Those. for example, you bought an apartment in 2016 and forgot to exercise your right to a tax refund. Five years later, in 2021, you changed your mind and applied to the tax office with a corresponding application. All these five years you have worked honestly and had an official income, but you can only use your deductions to the treasury in just three years preceding the moment of applying for the deduction. In this case, it is 2020, 2019 and 2018. If during this time your total income tax turned out to be less than the refund amount due to you (see the paragraph “How much money will be refunded?”), Then you can easily receive the rest of the amount in subsequent years.

The process of obtaining a tax deduction

The best way is to get it yourself by contacting your tax office. Let you have to fuss a little and run around for information, collecting them from different authorities, but in the end the procedure will turn out to be much cheaper than contacting a specialized company.

If you don’t want to do it yourself, or you simply don’t have time for this, then our online lawyer is ready to give you free consultation how you can significantly speed up and simplify the whole process.

To receive a property tax deduction in 2018, you need to fill out a new declaration on prescribed form 3-NDFL and attach it to collected documents(It is also on the list of required documents).

Together with copies, the package of documents is transferred to the duty officer tax service, after which he will check them for a certain time and, if everything was done correctly, soon the long-awaited remittance. As a rule, consideration of applications and adoption of decisions on them takes place within two to four months.

How do I get a cash deduction from my employer?

You can get a tax deduction for buying an apartment without contacting the tax office. More precisely, you will have to apply there only once in order to confirm your right to a tax deduction. To do this, you will be required to prepare copies of all the documents described above and fill out an application “to confirm the right of the taxpayer to receive property tax deductions”, the form of which you can download below.

After receiving a written notice from the IRS confirming your eligibility for the deduction (usually it takes about 30 days for the tax authorities to review the application and prepare a decision), you need to contact your direct employer and provide him with this notice of the right to receive a tax deduction. From the month you provide such a notice, the accounting department must calculate your salary without deducting income tax.

Our duty lawyer will advise you on how to do this correctly. Just ask him the appropriate question in the pop-up form and wait for the answer.

Also, if you have any gaps in understanding your rights and necessary action for income tax refund after buying an apartment, our specialists will consult you online free of charge.

Calculator

​To find out how much tax you can get back from buying an apartment in 2019, you can use our

Besides that registration of this tax break allowed once and only in the direction of taxpayers- residents of the Russian Federation, there are rules arising from this provision.

Inadmissibility of using the period before the transaction occurs

When can I get a tax deduction when buying an apartment? Return of 13 percent from the purchase of an apartment is allowed from the moment the property is purchased, which is a precedent for obtaining a deduction (clause 6, clause 3, article 220 of the Tax Code of the Russian Federation). For the periods preceding the transaction, it is impossible to receive money.

Let's look at an example statute of limitations for property deductions when buying an apartment.

Petrenko N.P. I purchased a home in May 2014. In 2015, since March, she found herself without official earnings. According to the law, she could not use the period before the occurrence of legal precedent, so she issued a deduction for the period from May to the end of December 2014. And subsequent periods were calculated only one year after employment, which occurred in January 2016.

How long does it take to get a tax deduction when buying an apartment? The beginning of the right to receive a tax benefit is considered the date of completion of the sales contract in Rosreestr.

Contact one year after the transaction

When can I apply for a tax deduction when buying an apartment? Registration of documentation for receiving 13% of the purchase amount of housing is permissible only after the expiration of one calendar year (clause 7 of article 220 of the Tax Code of the Russian Federation). In this case the tax paid for the previous year is taken into account if it is not issued by the employer, and in the department of the Federal Tax Service.

For example, Petrenko N.P. could issue a deduction only in May 2015, when she had already lost her job. However given reason did not affect the term for receiving a property deduction when buying an apartment, since its object was a period provided with a tax resource.

Tax refund when buying an apartment: Income tax refund deadlines

The legislation does not provide for the deadlines for the return of income tax when buying an apartment. Respectively, allowable deduction annually, before full repayment, regardless of the duration of its receipt.

For example, having a salary of 8 thousand rubles, Petrenko N.P. annually can receive a refund in the amount of not more than 12 thousand. She will receive the 260 thousand due to be paid, respectively, in more than 21 years if her earnings do not increase. Subject to registration of parental leave or periods of unemployment, this period will be extended.

To apply, a person must be officially employed, with salary not lower than the minimum established in the region.

Determining the timing of receipt

When can I get a tax deduction when buying an apartment?

The time for applying to the tax office is not earlier than one year after:

• acquisition of a property;
• reaching the age of majority;
• official employment.

All of the above factors apply when calculating a property return. And after how much can you return 13 percent of the purchase of an apartment from the employer? When applying for a property deduction, the employer does not need to wait for the next tax period.

For example, Leonov V.S. I bought an apartment in August 2016. He can apply for an income tax refund when buying an apartment, the payment deadlines will be in August 2017, he will receive the right to file a deduction with the Federal Tax Service. If he issues it with the employer, the documents can be prepared starting from September 2016.

We hope you understand from what year the tax deduction from the purchase of an apartment is valid. Let's move on.

statute of limitations

As stated above, the tax deduction when buying an apartment does not provide for a statute of limitations for the purchase. That is, he applies to future tax periods:

• until full repayment;
• before the termination of official employment.

Because of this minor owners, whose parents have not issued a deduction, will be able to issue it upon reaching the age of majority and getting a job.

For example, the Kozhanov family arranged housing in fractional ownership for twins, born in 2012. The purchase took place in 2014. Since the parents had previously used the receipt of 13% of the purchase amount, this right was legally transferred to the children. After how many years can I get a tax deduction when buying an apartment for the Kozhanovs' children? They will be able to use it no earlier than in 2030, when they turn 18, subject to official employment.

For what period of time is it issued?

Find out from what year you can get a tax deduction when buying an apartment. Annually, the benefit is issued for the previous tax period. That is, the buyer is refunded the amount of tax paid in the previous year.

Registration with the employer provides for a monthly tax withholding refund from wages calculated for the previous month.

Finding out how long it takes to get a tax deduction when buying an apartment, let's move on to examples.

Pelikanova V.M. and Shishakova G.V. We bought an apartment and registered it in shared ownership in 2013. Pelikanova V.M. applied for a deduction to the Federal Tax Service, having issued it in 2014. At the end of this year, she was granted a withholding refund for 2013, counted from the date of registration of the share in the housing right. Shishakova G.V. issued a benefit at the place of official employment, from the moment she received the documentation from Rosreestr, which allowed her to receive a deduction from the date of registration, already in 2013.

When to file a tax return for the purchase of an apartment?

The legislation does not provide for a regulation on when you need to file for a tax deduction after buying an apartment. They have the right to dispose of the deadlines for filing a tax deduction when buying an apartment at their discretion, but not earlier than one year after registration with Rosreestr.

For example, Pelikanova V.M. received a registered contract from the MFC - 09/13/13, since 09/14/14 turned out to be a day off, the declaration was submitted on 09/15/14.

When applying for a tax benefit with an employer, you do not need to file a declaration.

How long will it take to receive?

The declaration is submitted annually, for the previous period.

How long after buying an apartment to apply? If you need a refund of the tax deduction when buying an apartment, the deadline for paying the entire amount of the deduction will be when the calculated amount of withholding tax is fully received by the purchaser of the home.

For example, from the share of Shishakova G.V. the amount of property return was accrued in 80 thousand rubles. Her average monthly income is 38 thousand per month. Monthly deductions retained as a tax benefit amounted to 4,940 rubles. Accordingly, for the year she received 59,700 rubles a year. The balance of 20,300 was received in the first half of 2014.

Features of the deadlines for filing a declaration and receiving 13%

Some features of property transactions entail legal features that should be taken into account when making a tax deduction.

Applying for a mortgage

We will figure out when you can return the tax on the purchase of an apartment in a mortgage. In this case registration dates are taken into account:

• property transaction;
• loan agreement.

This is dictated by the fact that in addition to the cost of acquiring a home, the owner overpays interest on the loan.

Find out when you can get a tax deduction after buying an apartment, if a loan was issued. Receipt of a tax refund from a loan agreement is allowed only after repayment of interest on the loan, in a proportionate amount. Therefore, the timing personal income tax refund when buying an apartment depends on when the loan is repaid.

When applying for a mortgage, it is allowed to receive a deduction of up to 3 million rubles, taking into account the payment interest rate per annum.

Registration by a pensioner

An officially employed pensioner can issue a deduction in the general manner.

If it doesn't work- the terms of payment of 13 percent when buying an apartment can be shifted to 3 years ago. In this case, he draws up a deduction after the registration of the contract, but receives the withheld funds in turn for 3 previous tax period.

Registration for a child

For a child, his parents can receive a deduction if they have not previously used the opportunity provided.

Otherwise, the child will be able to use the benefit, becoming a legally capable citizen and taxpayer of the Russian Federation.

Registration by an individual entrepreneur

We will find out how long after buying an apartment you can return 13 percent for individual entrepreneurs. If housing is acquired by a person engaged in entrepreneurial activities, with the payment of a tax of 13%, then he draws up a deduction on a general basis.

Persons using special tax regimes(USN, UTII, ESHN, PSN) do not have such a right. How long does the tax transfer the refund for the purchase of an apartment for such persons? They will be able to get return of personal income tax only one year after they switch to the regular income tax regime.

The article provides detailed provisions according to which it is easy to establish a tax deduction when buying an apartment: the return period. Here are examples of the practical application of existing rules when you can return the tax.