How long does it take for the tax to return the tax deduction? How long does it take for the tax to return the money? Terms of personal income tax reimbursement in practical consideration

When applying to state authorities, taxpayers often face problems: what to do if the Tax Office does not transfer the tax deduction on time? This situation is common, and often due to the fault of the applicants themselves.

But it also happens that the tax authorities violate the rights of citizens. Where to complain and what actions to take to expedite the process of returning funds from the budget?

The tax office does not return the personal income tax deduction - where to complain? Before asking such a question, you need to know exactly when the answer is required by law. How long does it take for the IRS to pay the deduction?

• the declaration is checked 3 months from the date of acceptance by the Federal Tax Service, a similar period for consideration of 3-personal income tax for a tax refund filed through the Personal Account, you can also track it here;
• then you need to wait another 1 month from the date of filing an application for a refund or from the date of the end of a desk audit in accordance with paragraph 6 of article 78 of the Tax Code of the Russian Federation;
• it takes the bank several days to process the payment and credit the money to the client's account.

Now let's calculate how quickly the IFTS returns personal income tax. It turns out that the maximum period is 4 months + another 1-2 working days. This position is confirmed by the Letter of the Ministry of Finance of July 11, 2014 No. 03-04-05 / 34120 and the Letter of the Federal Tax Service of Russia of October 26, 2012 No. ED-4-3 / 18162@.

Consider, for example, how long does it take for the tax authority to return the deduction for an apartment? The documents along with the application were submitted on 03/22/2019, the verification will end on 06/23/2019, the funds will be sent before 07/24/2019. Accordingly, it is necessary to expect the receipt of overpaid tax within a couple of working days.

Reasons why the Federal Tax Service did not return the overpaid tax

Having found out when the Tax Department lists the deduction after checking the declaration, you need to understand what delays in the return may be associated with. There are not many reasons:

• You forgot to file along with 3-personal income tax. If so, you can send the document at any time. Within 30 days, the paper will be reviewed and funds will be sent to a bank account;
• You did not specify payment details or made mistakes - the money cannot reach;
• You have arrears in penalties and other taxes - the IFTS did not transfer compensation, as it sent it to set off the existing debt;
• Based on the results of the consideration of the declaration, a decision was made to refuse - for example, there are inconsistencies in the information, there are no documents confirming the expenses, etc. The decision must be sent to the taxpayer;
• The application was lost - such situations are rare, but they can also become the reason why the Tax Office does not transfer the deduction if 4 months have passed;
• The fault lies entirely with the Federal Tax Service - the delay is due to workload, incompetence of employees or other reasons that should not worry the taxpayer.

If the IFTS does not return personal income tax for more than a month from the moment the decision on the deduction was made, then you need to find out the reasons for the delays, and then understand what needs to be done.

Where can I complain about the delay in receiving the deduction?

When the Tax Office does not transfer the property deduction on time without objective reasons, what to do in this situation? There are several ways to influence the return process:

1. Call or personally go to the IFTS, if the tax deduction has not arrived on time, find out what the delays are connected with;
2. Submit an application to the head of the Inspectorate, describing the current situation - indicate the date of sending the documents, the presence of debts, the date when the desk audit was completed, write “I can’t get a tax deduction” in free form. If the Tax Office does not return personal income tax on time, demand the payment of a penalty;
3. Another way is to file a complaint about the actions of employees. Where and to whom to complain if the Tax Service delays payment? You should send a request to the Supervisory Inspectorate, the answer will come within 30 days.

All correspondence can also be conducted through the Taxpayer's Personal Account. If the tax office does not transfer the deduction, although the deadline has passed, you need to select the “Life situations” tab at the top in the personal account and then (at the very bottom) - “Other situations”.

After that, click on the section “Complaint about acts, actions (inaction) of officials”.

After that, in a new window that opens, it will be possible to write a statement about the illegal actions of your tax authorities.

If the IFTS does not pay the money, interest will be charged for each day of delay at the refinancing rate of the Central Bank of the Russian Federation within the framework of clause 10 of Article 78 of the Tax Code of the Russian Federation.

How to file a complaint against the IFTS for a delay in payment?

When the tax deduction is not returned on time, a complaint is filed for inaction in electronic form. Submitting it is easy:

• Go to the website of the tax authorities nalog.ru, select "All services";
• Click on the inscription "Contact the Federal Tax Service of Russia";
• Please indicate that you are an individual;
• Select the required Department or IFTS;
• Enter your full name, phone number, TIN, if you know;
• Write about the problem that you have not been paid a deduction within 4 months.

Within a month, the situation will be studied, and the taxpayer will receive an answer. Accordingly, if the decision is in his favor, the money will be transferred to a bank account.

In a situation where the amount of the refund was underestimated, the court becomes the last resort - the claim must be filed within 3 months after the refusal of the tax authorities under paragraph 1 of Article 219 of the RF CAS.

How to calculate the amount of compensation for delay?

The inspection is obliged to return not only personal income tax, but also interest on the use of other people's money. What can you count on? Let's try to understand with an example:

• You submitted a declaration and an application for a refund of 200 thousand rubles with correct information;
• Deadline missed by 37 days;
• Refinancing rate - 7.75%;
• Compensation will be: 200,000 * 37 * 7.75% / 360 = 1,593 rubles.

Note! With the specified compensation next year you will be required to pay personal income tax by submitting a declaration. Thus, 13% of this amount will be returned to the budget.

Now you know how to complain to the Tax Office for non-payment of personal income tax. If the Inspectorate does not pay, you need to find out the reason, and then understand how to proceed.

Situations when the IFTS does not return tax overpayments to an individual occur in practice. However, for the delay, you are obliged to increase the amount to be returned: after all, all this time the budgetary organization disposed of your money.

What were the situations in your practice? Were there any delays in payment and whose fault was it? Share your story in the comments!

If you need personal advice or assistance in filling out a 3-NDFL tax return, as well as sending it to the tax office through the “Taxpayer's Personal Account” service, feel free to go to the page with ours.

Taxpayers who have incurred financial expenses for treatment, medicines, education, charitable purposes in the expired tax period are entitled to income tax refund; participants in the program of voluntary co-financing of pensions; those who incurred expenses for the construction, acquisition of real estate, completion and decoration of a residential building. The property tax deduction can only be granted once in a lifetime, and there is also an upper limit on the amount for the tax refund in this case.

Documents confirming the costs indicated in the 3-NDFL declaration are accepted by the Federal Tax Service Inspectorate for consideration within three years, after this period the taxpayer cannot claim a tax deduction and a refund.

The procedure for considering an application

After the acceptance of the declaration by the tax officer, in accordance with Art. 88 of the Tax Code of the Russian Federation, the tax authority is given 3 calendar months to conduct a desk audit of the submitted documents. After this period, a conclusion is issued on the result of this audit and a decision on granting a tax deduction for future tax periods, refunding the amount of tax paid when buying real estate, or refusing to reimburse costs. In any case, a notification is sent to the taxpayer.

If the IFTS makes a positive decision, the next stage involves the taxpayer writing an application for the transfer of funds to the applicant's current account. For this, according to the law, 1 month is allotted. Thus, the maximum period for transfer in case of a positive decision cannot exceed 4 calendar months.

When submitting an incorrectly completed declaration, an incomplete package of documents, it may be necessary to submit an amended declaration, which the tax inspectorate must officially notify. The taxpayer has the right at any time to be interested in the IFTS at what stage of consideration his application is.

What should I do if all the deadlines for a return have passed, but there is no refund?

If the work of the tax inspectorate causes complaints, you can make a written complaint to the regional Department of the Federal Tax Service with a detailed description of the problem. For its submission, a period of 3 calendar months is provided from the moment the inaction of the tax authorities was discovered. The complaint is considered within 1 month. If the issue cannot be resolved, the taxpayer has the right to file a claim with the court.

Information on the specific time period for which the tax deduction is returned is of particular interest to citizens who have incurred significant costs associated with the acquisition of real estate, payment for services for treatment or education.

Individuals are entitled to receive a refund of income tax only after submitting a tax return (Form 3-NDFL), as well as submitting an application.

The tax authority organizes an audit of the submitted tax return in order to establish the fact of really excessive payment of taxes.

Who is eligible to claim a deduction

A citizen of Russia has the right to apply for such an additional benefit, provided:

• official employment;
• payment of personal income tax in accordance with existing legislation;
• existence of legal grounds.

The legislation provides for an exception regarding the deadlines for filing an application. If an individual at the time of the acquisition of real estate does not have a permanent (official) place of employment, he is allowed to apply to the tax office with an application to consider the issue of returning deductions after a certain period.

There are several types of tax incentives:

• property (in case of buying an apartment, other living space);
• social (when expenses were directed to pay for educational or medical services);
• standard (apply to a circle of persons defined by law, in particular, the poor);
• professional (the benefit is aimed at people engaged in creative professional activities);
• on securities (provided to taxpayers who had to suffer losses associated with securities).

Taxpayers may be denied after applying for a tax refund. There is no income tax refund for individuals who are not residents of Russia. In other words, individuals who live in Russia for no more than six months are not eligible to count on receiving such a tax benefit.

Also, the refusal to refund the tax is addressed to minors. If parents had to spend money for the treatment of such children or send the amount for education, then not the minors themselves, but their parents, can claim a tax refund.

The income tax refund exemption does not apply to retirees if more than three years have passed since they made a purchase or paid for the relevant services.

The refusal is also addressed to military personnel who are called up for contract or military service. Since the tax refund is provided only to taxpayers, women who are on maternity leave are not eligible to claim such a benefit.

Tax refund deadlines

Due to the fact that not all individuals are entitled to tax refund benefits, the tax inspectorate needs a certain amount of time, which is necessary to conduct a special audit.

Additional time is also required for the special commission to make a decision on granting or refusing the benefit.

Even with a positive consideration of the application, the individual is not given the accrued funds in cash. They are transferred to the bank account of the taxpayer. Such transactions also need a certain amount of time. Time may be spent on sending some documents.

In the Tax Code, not only the conditions for granting tax refund benefits are prescribed. It also defines the deadlines within which the funds must be transferred.

However, some inconsistencies can be found in the Tax Code. In particular, the content of the two articles contradicts one another.

Article 78 specifies that payments must be made within one month. In fact, however, this requirement is rarely met.

Violations of the deadlines for the return, indicated in Article 78, are not always associated with facts of dishonest performance of official duties by tax inspectorate employees.

Article 88 spells out additional conditions for making payments. It requires that such payments may only be made after a special review has been carried out. For conducting tax audits, the article defines a period of up to three months.

As a result, most taxpayers set themselves up for a waiting period of up to four months. Unfortunately, in fact, the period often increases significantly. Many people start getting tax refunds after nine or sometimes twelve months.

In some cases, the terms are increased due to the actions of the taxpayer, in particular:

• filing an incorrectly completed application;
• providing incorrect documents;
• the absence in the provided package of documents, without which it is impossible to make a decision.

Often you have to pay for treatment, education, purchase or construction of real estate at your own expense. And many people know that the state provides benefits for these expenses in the form of a property or social tax deduction. To receive any type of deduction, you must submit a 3-NDFL declaration to the tax office at the place of registration or contact your employer. According to statistics, individuals are more likely to use the first option. And everyone has one question: when will the money be returned? This is what we will talk about today.

Deadline for filing 3-NDFL

The new year is coming and after the holidays, employees begin to besiege the accounting department about issuing certificates for the previous year on their income and withheld taxes (2-NDFL). Everyone is in a hurry to file declarations and return the tax that they withheld for a year as soon as possible. This happens for several reasons:

2. The sooner I submit, the sooner I will receive a refund.

Both in the first and in the second case, everyone is mistaken.

As for the deadline for filing declarations, it is set for the payment of tax, and not for a refund. Until April 30, declarations are submitted by individual entrepreneurs who are under the general taxation regime, and individuals who have received income from which tax has not been withheld. If you get a tax refund, then this period is not for you. You can submit a 3-NDFL declaration for a tax refund throughout the year and for 3 years preceding its filing. For example, in 2018, you can file a declaration and return the tax for 2017, 2016 and 2015.

VAT return deadline

After filing a tax refund declaration, its desk audit begins. The period of a desk audit in accordance with the Tax Code of the Russian Federation is 3 months from the date of filing and registration of the declaration with the tax office. What happens to your declaration during this period?

1. The correctness of filling is checked. Are all columns and sheets of the declaration filled out, are all documents attached, are there any arithmetic errors.

2. The legitimacy and reality of the expenses incurred are checked. The information specified in the declaration is analyzed with the information available in the tax office.

3. The legitimacy and reality of the income received is checked. The information specified in the declaration is analyzed with the information provided by your employer. And here there is one nuance. The deadline for providing such information, and these are 2-NDFL certificates, for organizations and individual entrepreneurs is set no later than April 1. And, as a rule, organizations submit these certificates not in early January, but at the end of March. In the meantime, this information about your income is not received by the Federal Tax Service and is not reflected in the federal database of the service, the verification of the declaration will not be completed. Accordingly, the tax will not be refunded.

For example, your employer issued you a 2-personal income tax in January, and you immediately file a 3-personal income tax return for a tax refund. However, the employer submits his report on certificates to the tax office in March. A desk audit will be completed only after the inspector checks the data you specified in the declaration with the data specified in the certificate provided by the employer. And the tax refund will only be made in March or April.

Another reason for the delay in tax refunds is that contact numbers are not indicated when submitting the declaration. The inspector, having checked the declaration and found errors in it that need to be corrected, cannot contact the person who filed it, and is forced to send notifications by mail, which takes additional time. Consequently, the tax refund period is extended.

How to speed up your tax refund

In order not to try your patience and not to guess when the tax will be returned to you, it is better to submit the 3-NDFL declaration through the taxpayer's personal account. You can register in your personal account by contacting the tax office at the place of registration or on the official website of the Federal Tax Service of the Russian Federation nalog.ru. In your personal account, a program for filling out a declaration has already been installed, instructions for working with this program, it contains all the information about your income, which is automatically transferred to the declaration. You can see when this information was submitted by your employer, monitor the progress of the desk review of your declaration and see when it is completed, receive notifications from the tax office if something needs to be corrected in the declaration, and also apply for a tax refund. And all this without leaving home and standing in line.

If you do not have the opportunity to do this through your personal account, then you should not rush yourself and do not push the accountant, as incorrectly issued income statements will result in the return of declarations and a refusal to refund the tax. It is necessary to carefully and completely fill in all lines and sheets of the declaration so that you do not have to fill out everything again and wait for the tax refund.

After filling out the 3-NDFL declaration and submitting it to the IFTS, the question immediately arises: how long to wait for a tax deduction for an apartment?

How long does it take to wait and is it possible to demand the transfer of money from the inspection in case of non-compliance with these deadlines? How to check tax refund by TIN?

How long does it take for the IFTS to return the tax?

The terms for transferring the tax deduction are specified in paragraph 2 of Article 88 of the Tax Code of the Russian Federation. The Federal Tax Service has three months from the date of submission of documents for a desk audit. After the end of the desk audit, the tax service is obliged to make its decision: approve the tax refund or refuse. The taxpayer must be notified in writing of the results of the audit. How to track the tax deduction, consider below.

When the Federal Tax Service makes a positive decision, the citizen additionally submits an application for a refund of 13%. It contains his personal account and bank details. The tax authorities have one month to transfer money. Thus, the maximum time for checking and transferring a refund takes four calendar months.

How do I know when the tax deduction will come? The easiest and most convenient way is to open a personal taxpayer account. To do this, you need to contact the nearest tax office with the original passport and TIN. It is not necessary to come to the place of residence, you can open a personal account in any tax service.

The taxpayer will be given a personal login and password. With the help of your personal account, you can check the status of the tax deduction. To do this, you need to go to the website of the Federal Tax Service using your username and password. It takes three days to form the taxpayer's cabinet. After that, it displays the status of the tax deduction refund.

If it is not possible to create a personal account, there is another way to find out when the tax deduction for the apartment will be paid. The taxpayer has the right to call his tax office, give the TIN and receive verbally the result of the verification process of his tax return.

Tax refund procedure

Recall that in order to return 13% of the purchased property, you need to collect documents, fill out 3-personal income tax and submit the finished package to the tax authority.

To receive a deduction for an apartment, the following documents are prepared:

• certificate of employment 2-NDFL;
• contract for the purchase or participation in shared construction;
• deed of transfer;
• certificate or statement of ownership;
• payment documents;
• loan agreement in the presence of a mortgage;
• application with bank details and personal account.

Based on the documents, a 3-NDFL declaration is filled out. You can draw it up in two ways: on the forms of the tax office or in the special Declaration program. With documents and a completed declaration, the taxpayer goes to the Federal Tax Service by registration and hands over the package.

According to the law, you will have to wait three months for a desk audit. If the declaration is drawn up correctly, in the fourth month there will be receipt. But it happens that after a full four months the money is not transferred.

Delayed tax payment

If the money has not been received, and the deadline for a desk audit has long passed, the taxpayer can contact the tax service for clarification.

Delayed payment means some mistake in the declaration or in the documents provided. The tax service is obliged to notify about the presence of shortcomings in the course of a desk audit. In practice, district tax offices may not issue notifications if there are errors. The taxpayer needs to independently control the progress of his case.

If there is a delay, you should immediately contact the cameral department and find out when the money for the tax deduction will come. It is possible that not all documents were attached to the declaration. After eliminating the shortcomings, the tax inspector sends an order for the transfer of the refund. The taxpayer has the right to collect interest for violation of the terms of return. All appeals to the tax service must be submitted in writing addressed to the head of the inspectorate.

It is impossible to speed up the term of a cameral check. If the taxpayer wants to receive compensation faster, a correctly completed declaration and a full package of documents are required from him. This will avoid delays in the verification process.

Questions and answers

Hello. Four months ago, documents were submitted for a tax deduction, the tax office said that everything was in order with the documents, there were no grounds for refusal, in 3 months expect the money to be transferred to the card. Details left. There are no listings. There are debts and interest on property tax. Can debt be the reason for non-payment of non-transfer of money for property deduction?

In this particular case, it can't. The fact that there is a property tax debt does not affect the duty of the inspectorate to return the money to you. Theoretically, the tax office could carry out a set-off between taxes (pay off the property tax arrears at the expense of its debt on income tax). But these taxes go to different budgets. Therefore, such an offset is not possible.

4 months for tax officials is normal (in practice). Normal and 6. If you want to cheer them up, write a scolding letter. Sample complaints to the inspectorate see the link. They stir.

The tax legislation of our country is arranged in such a way that individuals who regularly pay income taxes to the state budget receive various benefits if they also bear the burden of high costs during this reporting period. The law is designed in such a way that citizens are interested in working officially, showing all their income to the state without hiding and regretting it. All tax settlements between the population and the state are carried out by the forces of the budgetary structure - the inspection of the Federal Tax Service.

What is a tax deduction

In order to make the working life of citizens a little easier, the state provides them with various options for subsidies in case of serious expenses on their part in the form of a refund of part of the income tax paid in the same reporting period. From the point of view of the state, such a policy is quite justified, since by returning to citizens 13% paid from their own income, they stimulate the purchase, which in any case is subject to VAT at the rate of 18%. Therefore, with proper control and suppression of the fact of evasion of direct and indirect taxes by citizens, the state ensures the necessary movement of funds in the economy, while simultaneously raising its authority among the active electorate.

A desk audit of the declaration 3 of the personal income tax is carried out by authorized officials of the Federal Tax Service in accordance with their official duties. A special decision of the head of the tax inspectorate is not required.

In this case, the period for payment of the tax deduction after the submission of the application (one month) begins to be calculated from the day the taxpayer submits an application for a tax refund, but not earlier than from the moment of completion of the desk tax audit declaration or from the moment when such verification should have been completed in accordance with Art. 88 of the Tax Code of the Russian Federation. This is confirmed by the Letter of the Ministry of Finance of Russia dated July 11, 2014 No. 03-04-05 / 34120, paragraph 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 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".

Those. when simultaneously submitting a declaration and an application for a tax refund to the IFTS, the terms for paying a tax deduction are a maximum of 3 months for verification and 1 month for transferring money.

The deadline for the return of the tax deduction, if the application is submitted after a desk audit

If for some reason you did not submit an application for a tax refund along with a 3 personal income tax declaration and other documents for a tax deduction, it must be submitted to the Federal Tax Service after completion of a desk audit (approval of a tax deduction). How long does it take to get a tax refund in this case? The time from the moment of filing the declaration to the transfer of money increases. First, a desk audit takes place for a maximum of 3 months, after confirming the right to a deduction (the taxpayer can find out about this from a letter from the Federal Tax Service Inspectorate, an electronic service of the tax service or by contacting the inspectorate), an application is made for the refund of the amount of overpaid tax. After receiving this application from your IFTS, the maximum period for transferring a tax deduction is 1 month.

According to paragraph 7 of Art. 78 of the Tax Code of the Russian Federation, an application for a set-off or a refund of the amount of overpaid tax may be filed within three years from the date of payment of the specified amount. In case of registration of a deduction on the verge of missing the statute of limitations, an application for a refund of the amount of overpaid tax must be submitted simultaneously with the declaration and other documents, without waiting for the end of the desk audit

How long the tax deduction is returned depends on whether the tax inspector has questions about the submitted documents, on the time the application for the tax refund is submitted.

Let's summarize the timing of the transfer of the tax deduction, depending on the time of submission of documents and the end of the desk audit:

Deadlines for tax refunds after filing a tax return

If the application for a tax refund was submitted simultaneously with the declaration, the period for paying the tax deduction after the filing of the declaration is a maximum of 4 months.

If an application for a tax refund is submitted after a desk audit, how long the tax deduction comes after the submission of documents (including 3 personal income tax returns), depends on how quickly the specified application is written after the audit (three months for verification, time for compiling and receiving applications, one month for transfer).

Deadline for payment of tax deduction after a desk audit

We will determine how many days after a desk audit the money is transferred in the case when an application for a tax refund was submitted to the inspection along with a 3 personal income tax declaration. The money will come within a month after the completion of the desk audit.

If the application was submitted to the IFTS after a desk audit, then the terms for returning personal income tax after a desk audit are the time for compiling and submitting an application and one month for transferring money to a current account.

How do I know when the tax deduction will come?

What are the possible terms for the return of the tax deduction, we found out, now you may ask how to find out when the money will be transferred for the tax deduction for an apartment, treatment, etc.?

You can get approximate information about at what stage the tax deduction is at (a desk audit is underway, whether the tax refund is approved or not, whether the tax inspector has any questions) and find out when the money for the tax deduction will come in the following ways:

• apply to the IFTS personally,
• call the IFTS
• through the personal account of the taxpayer for individuals.

Example 1

Please note that the maximum period for applying for a refund is 3 years (clause 7, article 78 of the Tax Code). Please take this into account when filing your return.

Example 2

How long does it take for the tax deduction to be returned after the documents are submitted?

The Federal Tax Service, in a letter dated October 26, 2012 No. ED-4-3 / explained that the taxpayer has the right to submit an application for a tax refund immediately along with the declaration. This frees him from a second visit to the IFTS.

However, the Ministry of Finance, in a letter dated 09.11.2016 No. 03-02-08 / 65564, recalled that regardless of the date of application, the money will not be returned until the end of the desk audit. Thus, the standard payment period for a tax deduction is 4 months from the date of filing 3-NDFL:

• 3 months are spent on a desk audit;
• 1 month goes directly to the transfer.

Example 3

Terms of tax refund through the personal account of the taxpayer

Regardless of the chosen method of filing documents, the deadlines for checking the declaration and returning personal income tax do not change. However, when working through the Personal Account, the taxpayer has an undoubted advantage - the ability to track the progress of the audit and manage the overpayment online:

1. The status of 3-NDFL is displayed in the "Life Situations" section on the page for filling out declarations:

Read also: Additional payments to pension after 90 years

1. After verification, the amount of overpayment for personal income tax appears in the "My taxes" section:

1. To return it, just click the "Dispose" button and select the desired method:

1. Details for the transfer are filled in right there:

1. In case of successful verification of the declaration, the tax deduction will be returned within 1 month after you submit a special application.
2. No tax overpayment remains unclaimed.
3. The application period is limited to 3 years after payment of tax.

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