Property tax deduction in Belarus with calculation examples

10 questions and answers about tax deductions when buying real estate

Solving the housing issue inevitably involves significant financial costs. With the help of this article, you can find out in advance about the opportunity to save by taking advantage of tax breaks that are enshrined in law when purchasing or constructing real estate. And also find answers to the most frequently asked questions about property deductions.

Types of standard tax deductions

A standard deduction is the amount by which the tax base can be reduced when calculating personal income tax in the simplest way: directly at the place of work.

There are 2 types of this deduction (clause 1 of Article 218 of the Tax Code of the Russian Federation):

• Personal (personal), to which people with special merits to the state have the right. It includes 2 amounts: 3,000 rubles. (for disabled participants in military operations or disabled liquidators of accidents involving radiation emissions) and 500 rubles. (for persons awarded with awards, participants in military operations, liquidators of accidents related to radiation, disabled people since childhood, disabled people of groups 1-2). Its use is not limited by either the period or the amount of income.
• A child deduction available to parents (including adopted ones), their spouses, adoptive parents, and guardians who are actually involved in providing for the child. Deduction in the amount of 1400 rubles. is presented for the 1st and 2nd child, and 3,000 rubles for the 3rd and each subsequent child. The amount of deduction for a disabled child depends on the category of taxpayer. A deduction for a disabled child is provided to the parent, spouse of a parent, adoptive parent of a disabled child in the amount of 12,000 rubles, and to guardians, trustees, adoptive parents, spouse of an adoptive parent in the amount of 6,000 rubles. This deduction is applicable until the end of the year in which the child turns 18 years old, and if he continues his full-time studies, then until he turns 24 years old. But its use is stopped annually from the month in which the total income of the person using the deduction exceeds 350,000 rubles.

Who is entitled to a property tax deduction and how to get it

Many Belarusians know about the queue of people in need of improved housing conditions. But not everyone knows what tax benefits can be obtained due to the status of those in need of improved housing conditions.

Who can get it?

The right to apply a tax deduction is available to payers and members of their families who are registered as needing to improve their living conditions in:

• Local executive and administrative body;
• Other government bodies and organizations;
• Organizations of non-state ownership.

What size is available?

Property tax deduction is applied within the amount of expenses actually incurred by the payer and his family members for:

1. Construction – construction or reconstruction. Including through the purchase of housing bonds.
2. Purchase of a single-family residential building or apartment on the territory of the Republic of Belarus. Including in accordance with a financial lease (leasing) agreement providing for the purchase of the leased asset.
3. Repayment of loans from banks of the Republic of Belarus, loans received from Belarusian organizations and/or Belarusian individual entrepreneurs, including interest on them. With the exception of interest paid for late repayment (repayment) of loans and/or late payment of interest on loans.

The tax deduction does not apply to other expenses, for example, for the provision of real estate services, loader services for transporting furniture, etc.

A property tax deduction can only be applied to one payer’s property: an apartment or other single-apartment residential building.

Who provides?

1. Employers – at the place of main work/service/study.

2. Tax authority - for income received outside the place of main work/service/study when filing a tax return at the end of the tax period. These include:

• Income from individuals who are not tax agents;
• Income received by tax residents from sources outside the Republic of Belarus, etc.

When is it available?

1. During construction, you can receive after receipt by the payer:

• Certificates (certificates) of state registration of a land plot and rights to it;
• State act on the right of private property, lifelong inheritable ownership;
• Lease agreement for a plot of land provided for the construction and maintenance of a residential building.

2. When purchasing real estate, it is provided after:

• State registration of ownership of a single-family residential building or apartment;
• Signing the act of acceptance and transfer of the leased item.

What documents are needed to receive a tax deduction?

To receive this benefit, you must provide a package of documents.

1. Depending on the basis for applying the tax deduction:

• Copies of the purchase and sale agreement;
• Loan agreement;
• Loan agreements;
• Extracts from the decision of the general meeting of members of the developers' organization on the inclusion of the payer in the housing construction cooperative;
• Construction contracts for the reconstruction of a single-family residential building or apartment;
• An agreement that provides for the construction of residential premises for the owner of housing bonds;
• Financial lease agreements (leasing), etc.

2. Certificates from the local executive and administrative body (other body or organization) confirming that the payer and his family members are registered as needing improved housing conditions. Or were registered as such at the time of concluding a purchase and sale agreement, credit agreement, loan agreement, etc.

How to get a tax deduction?

If you have grounds for applying a tax deduction and have collected all the necessary documents, you need to:

1. Obtain a certificate stating that you are or were at the time of purchasing real estate registered as needing improved housing conditions. To do this, you must contact the local executive and administrative body (other body or organization) at the place of registration.

2. Contact the employer or tax authority/tax agent with a package of necessary documents to apply a tax deduction.

Let's give an example of receiving a tax deduction by citizen N

Citizen N is registered as needing improved housing conditions. He purchased an apartment for 100,000 Belarusian rubles. Consequently, citizen N has the right to apply a tax deduction.

Suppose the salary of citizen N is 700 Belarusian rubles per month. An income tax of 13% (91 Belarusian rubles) must be withheld from this amount. But since citizen N, in compliance with a number of conditions provided for by law, bought an apartment for 100,000 Belarusian rubles, the tax base for income tax will be reduced by the amount of the tax deduction of 100,000 Belarusian rubles. That is, the monthly income tax will be not 91, but 0 Belarusian rubles. Since the amount is large, the deduction will be made over many months. The remaining part of the deduction will be carried forward to the following months. Thus, over a long period of time (years), a citizen has the opportunity to return a significant refund of the cost of the purchased apartment in the amount of up to 13,000 Belarusian rubles.

Article on the topic

Paying taxes when selling real estate

The information provided is for reference only. We recommend that you obtain detailed advice on the grounds and list of required documents: from the executive committee, the accounting department at your main place of work/service/study, or the tax authority.

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Author of the article Pavel Brechko

How to get a standard deduction

It is given at one of the places of work (clause 3 of Article 218 of the Tax Code of the Russian Federation). To do this, the person interested in the deduction submits to the accounting department with copies of documents giving the right to it.

These 2 types of deductions can be applied simultaneously (clause 2 of Article 218 of the Tax Code of the Russian Federation). In this case, applications for a standard tax deduction

you need 2 - each with its own set of copies of supporting documents.

If a person with a child has not been employed since the beginning of the year, then his application for a standard tax deduction

The accounting department will require a 2-NDFL certificate from the previous place of work (if it was in the current year) in order to correctly determine the amount of income allowed for this deduction for the year.

The child deduction can be double if the person supporting the child is single or the 2nd parent refused deductions in his favor. Facts of loneliness and refusal must also be documented.

Read more about deductions for children in the article
.

Is it possible to apply for a deduction to the previous employer?

If you quit during the period when the right to a property deduction arose and have all the necessary documents, feel free to submit an application to your previous employer.
There is no reason not to provide you with the benefits due by law by paying them in a lump sum. Once again, please note that we are talking only about income received in no more than three previous years. If your previous place of work has been liquidated and you essentially have nowhere to turn, you should write an application to the tax authorities with a request to recalculate the amount of excess income tax withheld and return the difference to you.

Application for deduction: registration rules

Application for standard tax deduction

written in any form in compliance with the usual requirements for such documents:

• In the upper right corner there should be an indication of who is addressed (to the employer’s accounting department) and from whom (full name, personnel number) the application for a standard tax deduction
  .
• Under the name of the document, the text outlines its essence (which deduction we are talking about).
• The text ends with a list of attachments to the application. Copies of all documents from which the right to deduction clearly follows must be attached. For the 1st type of deduction, the set will be quite simple (identification and certificate), and for the 2nd, depending on the situation, even if there is only one child, several papers may be required (birth certificate, adoption certificate, marriage certificate, divorce certificate, death certificate about education, disability, priority of the child, about cohabitation, payment documents, application for refusal of benefits).
• The application must be signed and dated.

Application for standard tax deduction

It is enough to register once. If additional grounds arise (for example, the birth of the next child), another application is written. Your new job will also require a new application.

You can download on our website.

What documents must be provided to receive a deduction?

When applying for a property deduction, the employee must provide the employer with a number of mandatory documents confirming his right to the deduction and the amount of expenses incurred. The list varies depending on what expenses the employee incurred in resolving his housing issue. However, regardless of the situation, the following are always provided:

• • a certificate (its copy) about the status on the register of those in need of improved housing conditions;
• • a copy of the contract (for the purchase or construction of housing);
• • payment documents on expenses incurred.

What to do if the deduction is not received on time

If for some reason an employee does not take advantage of the deductions in a timely manner, even after dismissal, he can contact the employer with an application for recalculation and refund of tax (clause 1 of Article 231 of the Tax Code of the Russian Federation) or write a similar application to the Federal Tax Service (clause 4 of Article 218 and paragraph 6 of Article 78 of the Tax Code of the Russian Federation). In the latter case, in addition to the supporting documents, you will also have to submit a 3-NDFL declaration with 2-NDFL certificates from all places of work for the required year (or years).

Standard deductions are benefits guaranteed to individual income tax payers if they meet the required conditions. In particular, from the day the child is born, the person who is supporting the newborn receives the right to a personal income tax deduction, the procedure for providing which is regulated by clause 4, clause 1, article 218 of the Tax Code of the Russian Federation. In this article we will tell you about the application for a standard personal income tax deduction for children, and we will provide a sample for filling it out.

Rule 1. Deductions are provided for expenses for the purchase and construction of housing

Property tax deduction is provided in the amount of expenses incurred by the payer and his family members who are registered as needing to improve their living conditions:

1) for construction, incl. by purchasing housing bonds;

2) acquisition on the territory of the Republic of Belarus of a single-family residential building or apartment, incl. in accordance with a financial lease (leasing) agreement providing for the purchase of the leased asset;

3) repayment of loans and advances from Belarusian banks, organizations and (or) individual entrepreneurs (including interest on them) spent by them on construction, acquisition of housing bonds or acquisition of a single-apartment residential building or apartment on the territory of the Republic of Belarus.

Important! This norm does not apply to interest paid for late return (repayment) of loans, borrowings and (or) for late payment of interest on loans, borrowings (part one, subclause 1.1, clause 1, article 166 of the Tax Code of the Republic of Belarus; hereinafter referred to as the Tax Code) .

Rule 2. The deduction can only be received by family members recognized as such by law

The deduction can be received not only by the payer, but also by the spouse registered as needing to improve their living conditions, their unmarried children at the time of expenses, and other persons recognized in court as members of the payer’s family.

Important! In court, other relatives of the spouses, disabled dependents, and in exceptional cases, other persons can also be recognized as family members if they live together and run a common household (Article 59 of the Code of the Republic of Belarus on Marriage and Family).

Situation 1. A married daughter claims a deduction

An employee of the organization, his wife, as well as their daughter and husband are registered as needing improved housing conditions. The employee entered into an agreement for shared construction of an apartment. Construction costs are borne by all of the above persons. An employee and his daughter work in the same organization. The daughter has a higher salary, so it was she who turned to the accounting department for a property tax deduction.

Is the daughter of an employee entitled to receive a deduction?

Not entitled.

The daughter is married at the time the expenses are incurred, therefore she, and especially her husband, are not members of the employee’s family. Therefore, she is not entitled to receive a deduction.

Rule 3. Persons registered under the law are recognized as needing improved housing conditions

Payers and members of their families who are registered as needing to improve their living conditions have the right to deduction:

1) in the local executive and administrative body;

2) other government bodies and government organizations;

3) organizations of non-state ownership.

In all 3 cases, they must be recognized as in need of improved housing conditions on the grounds established by legislative acts.

For reference: those in need of improved housing conditions are:

– citizens who do not own and (or) possess and use residential premises in the locality at the place of registration of those in need of improved housing conditions (at the place of work (service));

– citizens provided with a total living area of ​​less than 15 m2 (in Minsk - less than 10 m2) per person;

– citizens living in dormitories, with the exception of citizens who are granted the right to own and use residential premises in a dormitory in connection with their studies, seasonal and temporary workers;

– citizens living in the same room or one-room apartment with other citizens and having diseases indicated in the List of Diseases, the presence of which makes it impossible to live together with persons suffering from them in the same room or one-room apartment, approved by the resolution of the Ministry of Health of the Republic of Belarus dated December 22. 2012 No. 202, as well as citizens living in the same room or one-room apartment with other citizens with diseases specified in this list;

– young specialists who arrived on assignment, sent to work in accordance with an agreement on targeted training of a specialist (worker, employee), or specialists who arrived on the direction of government bodies and other organizations to work in organizations located in territories with a level of radioactive contamination over 5 Ki/km2 and territories equivalent to them;

– orphans and children left without parental care, as well as persons from among orphans and children left without parental care, if they do not own and (or) possess and use residential premises, etc. (Article 35 of the Housing Code of the Republic of Belarus; hereinafter referred to as the Housing Code).

The procedure for registering those in need of improved housing conditions is determined by Decree of the President of the Republic of Belarus dated December 16, 2013 No. 563 “On some issues of legal regulation of housing relations” and the Regulations approved by it on the registration of citizens in need of improved housing conditions and on the procedure for providing residential premises of the state housing stock .

Rule 4. When carrying out reconstruction of housing on your own, no deduction is given

The above-mentioned persons also have the right to a deduction when carrying out, on the basis of a construction contract, the reconstruction of a single-family residential building or apartment. However, there is a condition: as a result of such reconstruction, individuals lose the grounds for recognizing them as in need of improved housing conditions (part four, subclause 1.1, clause 1, article 166 of the Tax Code).

The deduction is provided after the reconstruction is completed. For expenses for reconstruction carried out on one's own, the provision of a tax deduction is not provided, even if as a result of the reconstruction the payer is no longer considered to be in need of improved housing conditions.

Rule 5: Consider the deduction limits.

Construction costs incurred are deductible within the limits of:

- the cost of construction of a single-apartment residential building or the price of a shared construction project for an apartment specified in the construction contract, or the cost of construction of an apartment specified in the certificate (or a copy thereof) issued by the housing cooperative - when constructing housing with the involvement of a developer and (or) contractor;

- the amount of money to be contributed to pay for the cost of residential premises by purchasing housing bonds specified in the agreement, in accordance with which the construction of residential premises is provided for the owner of housing bonds - during the construction of an apartment by purchasing housing bonds;

- the cost of construction indicated by an individual in an application submitted to the tax agent (tax authority) - during the construction of a single-family residential building or apartment carried out by an individual without the involvement of a developer or contractor;

– payment of the cost of the leased asset - a single-apartment residential building or apartment specified in the financial lease (leasing) agreement, when purchasing this housing in accordance with the financial lease (leasing) agreement providing for the purchase of the leased asset.

For reference: for the purposes of applying the deduction, construction is recognized as construction activity for the construction of an object, reconstruction of an object, including the implementation of organizational and technical measures, preparation of permits and design documentation for the construction, reconstruction of an object, performance of construction, special, installation and commissioning works.

Rule 6. Not all contributions for housing construction will be deductible

Often, when constructing or purchasing apartments as part of a developer organization (housing cooperative, housing cooperative), payers incur additional costs, in particular, pay entrance, target, membership and share fees.

For reference: entrance fee is the amount of money paid by a citizen upon joining the organization of developers, association of owners and intended to cover expenses associated with the activities of the organization of developers, association of owners.

Share contribution - funds contributed one-time or periodically to a developer organization by its member to finance the construction, reconstruction or acquisition of a residential building (when financing the construction, reconstruction or acquisition of a residential building by a developer organization).

Target contribution - funds contributed by a member of a developer organization or an owner's association based on a decision of the general meeting of their members for additional financing of work and activities approved by the meeting.

Membership fee – funds periodically contributed by a member of a developer organization, an owner’s association for purposes related to the activities of a developer organization, an owner’s association, incl. for remuneration of employees, remuneration of board members, members of the audit commission (auditor) (clauses 5, , , 59, article 1 of the Housing Code).

Thus, of all types of contributions collected from members of the cooperative, only share contributions are deducted, since they are directly related to housing construction.

Situation 2. The employee paid shares

Since February 6, 2021, an employee of the organization has been registered as needing improved housing conditions. On May 15, 2021, he was accepted as a member of the housing cooperative and on June 5, 2021, entered into a construction contract. Share contributions were paid on July 17, November 20, 2021 and June 4, 2021. On April 27, 2021, the employee was removed from the register of those in need of improved housing conditions due to divorce.

The employee has the right to a deduction for share contributions made during the period of registration on July 17 and November 20, 2021. No deduction is provided for the amount of share contribution paid on June 4, 2021.

Rule 7. Subsidies are not deductible

Citizens in need of improved housing conditions may be provided with:

1) cash subsidies, which are a form of state gratuitous support;

2) state financial support in the form of subsidies for the payment of part of the interest for the use of loans issued by banks for the construction (reconstruction) of residential premises, and subsidies for the repayment of the principal debt on these loans during the construction (reconstruction) of residential premises.

For reference:

1) subsidies are provided for in the Regulations on the provision of one-time subsidies to citizens of the Republic of Belarus for the construction (reconstruction) or purchase of residential premises, approved by Resolution of the Council of Ministers of the Republic of Belarus dated April 30, 2002 No. 555;

2) state financial support in the form of subsidies is established by Decree of the President of the Republic of Belarus dated July 4, 2017 No. 240 “On state support for citizens during the construction (reconstruction) of residential premises.”

A property tax deduction for this type of financing is not provided, since subsidies and financial support do not relate to the payer’s expenses for construction when providing a deduction, defined in subparagraph. 1.1 clause 1 art. 166 NK.

Features of providing a “children’s” deduction

The right to a benefit exists if the child’s age does not exceed 17 years. Also, the right is extended until the 24th birthday if the adult is studying full-time at a foreign or domestic educational institution. It does not matter whether the education received is paid or free.

The essence of the benefit is that there is no taxation of the deduction, therefore the income tax to be withheld (13% of income) is calculated not from the amount accrued to the employee, but from the difference in income and deduction, which leads to a reduction in the tax burden on the individual.

The amount of the deduction is influenced by the order in which the child appears, the presence of a disability, as well as the status of the person raising the minor. The current amounts of the “children’s” deduction for 2021 are shown in the table.

Required documents for deduction

In order for the employer to take into account the required benefit when calculating personal income tax, it is necessary to inform him in writing, confirming the declared right with documents. Documents are submitted to the tax agent. If there are several employers, then one of them is selected.

The set of mandatory documentation includes:

• Application – drawn up by all applicants for the deduction;
• A birth certificate in the form of a copy is mandatory for every child in the family, even in cases where his age has exceeded the limit within which the benefit is provided, or he has died. This is necessary to determine the order of birth of those children for whom the applicant wishes to receive a “children’s” deduction.

In addition to the specified documents, the applicant may be required to:

• Documentary confirmation of adoption or registration of guardianship, trusteeship (court decision);
• A certificate from an educational institution in the original - if the deduction is for a full-time student under 24 years of age;
• Certificate of disability group – if the applicant is applying for an increased deduction for a disabled child (at the end of the certificate’s validity period, disability must be confirmed with a new certificate);
• Application from the other parent if he refuses a guaranteed benefit - if the applicant wishes to receive a 2-fold increased deduction;
• Documentary evidence of maintaining a child alone - if the applicant is applying for double benefits;
• Marriage certificate, if the applicant is the new spouse of the parent, as well as confirmation that the child is jointly dependent on both parents (writ of execution, agreement, court decision on alimony, statement from the parent);
• 2-NDFL is required from an employee who has just found a job and previously received income this year elsewhere. A certificate is issued by the previous employer regarding annual taxable income.

How to write an application for a deduction for children

The document is drawn up in writing on paper or a computer. The typewritten text is printed. The application must contain a standard set of details, the text is formulated in free form.

It is enough to submit the application once; it does not need to be repeated annually. The document is addressed to the employing organization, which acts as a tax agent. If the tax agent changes, the application is written again. This is possible when joining another company or during a reorganization and change of name at the current employer.

The reason for re-writing the application may be the birth of a new child.

The application form must contain:

• Details of the tax agent and his representative (name of the company, position of the manager or other person, his full name in the dative declension);
• Details of the applicant (position and full name in the genitive, written after the preposition “from”);
• Title of the paper and its title;
• Text;
• List of attached documents (for each document details are provided in the form of name, date, number);
• Date of submission of the application paper;
• Author's signature (personal, handwritten by the applicant for deduction).

The main attention should be paid to the text of the application, in which the employee needs to include the following information:

• A request from the first person (on behalf of the employee) to provide a deduction for a child (for children, if there are several of them);
• Reference to the paragraph of the Tax Code of the Russian Federation, indicating the presence of the right to a benefit (you need to refer to paragraph 4, paragraph 1, article 218);
• The year for which the employer is required to provide a deduction;
• List of all children for whom a deduction is required. For each child, write down the full name, year of birth, and the amount of the deduction. You can additionally enter the details of the certificate issued by the registry office (about birth). If a double deduction is required, the basis for this must be indicated. If the child is 18 years of age or older, then the reason for the right to the benefit is explained, that is, the student’s status and place of study are indicated.

What to do if the deduction is not received

You can take advantage of the benefit from the moment the child is born. You can submit documents to your employer for a deduction directly in the month in which the birth was recorded. In this case, the employer is obliged to take into account the standard deduction from this month when withholding income tax on payments to the employee.

If the employee provided documentation for the deduction later, the employer is obliged to recalculate the personal income tax from the month when the right to the benefit became available.

If the newborn was born in February 2021, and documents were submitted in May 2021, then the employer must recalculate income tax for the period from February to April. If the birthday occurred in the previous year, then the recalculation is performed from the beginning of the year.

How to return over-withheld income tax?

We will consider the mechanism and possibility of income tax refund using the example of Ivanov I.I., already familiar to us, provided that his purchase of an apartment occurred 3 years ago, and he only applied for the deduction now.
EXAMPLE 2:

05/01/2016 employee of ABC LLC Ivanov I.I. bought an apartment worth 60,000 rubles. (20,000 rubles. his own funds and 40,000 rubles. bank loan).

05/02/2016 Ivanov I.I. registered ownership of the apartment.

05/21/2019 Ivanov I.I. applied to ABC LLC for a property deduction and provided all the necessary documents.

For the period from 05/02/2016 (the moment the right to the benefit arises) and until 05/21/2019 (applications to the employer for a property deduction), Ivanov I.I. made payments to the bank for a total amount of 18,000 rubles (principal + interest to the bank).

Salary of Ivanov I.I. from 05/01/2019 is 1,000 rubles. and for convenience of the example, it did not change monthly.

Let’s summarize all the inputs of our “task” - for calculating income tax (IT) - into a table:

Total benefit amount

at the time of application, the deduction amounted to
38,000 rubles.
:

❑ 20,000 rub. (own funds when purchasing an apartment, specified in the purchase and sale agreement)

+

❑ 18,000 rub. (amount of payments to the bank under the loan agreement, indicated in the receipts)

.

Maximum savings in 3 years (or 36 months) Ivanov I.I. could 13% of this amount, namely 4,940 rubles.

= 38,000*13%, but did not exercise his right in a timely manner. From the moment of application, the employer is obliged to recalculate how much income tax was excessively withheld from Ivanov I.I. for this period, and return them to him. The employee's salary was 1,000 rubles. monthly. Consequently, for 36 months Ivanov I.I. 36,000 rubles were credited. and 13% income tax is withheld:

Mon = 36,000 x 13% = 4,680 rub.

More than this amount (4,680 rubles) cannot be returned to the employee, despite the fact that Ivanov I.I. incurred expenses for a large amount and claims a refund of 4,940 rubles. According to the employee, the amount is 4,680 rubles. will be transferred to his card account or issued from the company’s cash desk on the nearest date of payment of wages to ABC LLC. And the remaining part of the unused benefit, which reduces the withholding of income tax in the amount of 260 rubles. = 4,940 rubles - 4,680 rubles, will be provided to him in subsequent periods.

The employee has the right to choose: he may not withdraw the amount of income tax due to him in a lump sum, but begin using the benefit from the moment he applies, as in the first example. However, in practice, few people choose this option.

Subsequently, monthly providing receipts to the accounting department about payments made to the bank under the loan agreement, Ivanov I.I. will continue to save 13% of income tax on the amount of payments made within the limits of accrued wages.

Answers to frequently asked questions

Question No. 1.

Where to write an application if an individual works part-time?

If the applicant for the deduction works simultaneously in several companies, then he can declare his right to any of them at his own discretion.

Question No. 2.

In what cases is the application for deduction written again?

If the employee’s grounds for receiving benefits do not change, then there is no need to write the application again to the same tax agent. The application will need to be rewritten if:

1. The grounds for granting a deduction change - a new child is born;
2. The name of the tax agent changes due to reorganization;
3. The place of work changes.

Question No. 3.

Are there rights to double deduction if the 2nd parent is deprived of parental rights?

Only the person who supports the child can receive a standard benefit. If one of the parents is deprived of parental rights, then according to the RF IC he automatically loses the right to all benefits and allowances for persons with children, but he is not released from the obligation to support the child and pay alimony. It turns out that the child is still supported by the parent who has been deprived of parental rights.

The standard “children’s” deduction is regulated by the tax code, therefore the provisions of the family code do not apply to the procedure for its provision.

A double deduction is due to the parent who has the status of “single”, which is possible in the absence of the 2nd parent due to his death or disappearance, which must be confirmed by a court decision. The fact that one of the parents was deprived of the rights to the child does not assign the status of “only” to the second.

Therefore, there is no right to double size in this situation. A double deduction is possible if the parent who has lost parental rights voluntarily renounces the right to benefits and draws up a corresponding application.

For the 3rd and subsequent children, the deduction amount increases by more than 2 times. Therefore, it is necessary to correctly determine what type of child a child is in the family. Birth order must be taken into account; no matter how old the children born earlier are, they should also be taken into account. Moreover, we must also take into account those children who have already died.

If there are 3 children in a family: the first is 32 years old, the second is 22 years old and is studying full-time at a university, the third is 10 years old, then the parents have the right to the following deductions:

• For the oldest – 0 rub.;
• For average – 1400 rubles;
• For the youngest - 3,000 rubles, since he is the third in the family.

An application for a tax deduction is one of the types of documentation without which it is impossible to reduce the tax base. Often, individuals who become owners of real estate incorrectly fill out an application for a tax discount or do not comply with the deadlines for filing it and, accordingly, lose the opportunity to receive financial compensation.

In this regard, we suggest using this article to familiarize yourself with all the rules for filing an application for a property deduction.

All individuals who are taxpayers and at the same time owners of various types of property, in accordance with the provisions of Russian tax legislation, have the right to a partial refund of the amount of money spent on property.

In order to do this, the taxpayer will need to prepare a whole series of documentation and pay special attention to this type of document, such as an application, since it is with the help of it that an individual will be able to express his desire for a personal income tax refund.

Types of property objects that may be indicated in the application

The concept of property implies a wide range of different objects. In connection with this, the Tax Code, namely article number 220, specifies for the purchase of which property type objects an income tax refund is charged:

• For the apartment.
  The tax office provides a deduction not only if the apartment is entirely owned by an individual, but even if it is in shared or joint ownership. For example, this could be a tax discount for the purchase of just one room that is part of an apartment;
• For the house.
  An individual can also return personal income tax for expenses aimed at buying a house. As in the above-mentioned case, it is not at all necessary to be the owner of the entire house to accrue a property tax credit; compensation can also be received for owning any part of this property;
• For the land.
  Many taxpayers acquire land and, accordingly, in this regard, express a desire to reduce the size of their tax base. This process is approved by law only if a certain condition is met - there must be a property object on the land area, for example, an apartment or a house.

Situations in which the application will be considered unlawful

Before you begin the procedure of drawing up a document containing a request for monetary compensation for the purchase of real estate, in order not to waste time, we recommend that you take into account some factors. The application will be considered unlawful and, accordingly, the individual will be denied a deduction in the following situations:

1. The application was submitted for review ahead of time.
   Today, there are certain rules regarding the deadlines for submitting documentation to the tax office. One of them states that an application for income tax refund must be completed and submitted for verification no earlier than the year following the year of purchase of the property;
2. The taxpayer has already received a deduction for the property.
   Regardless of what type of real estate an individual wants to receive compensation for, it will not be provided if the taxpayer has previously received a property deduction.
3. The document contains no details.
   Sometimes individuals simply forget to put the date of the document or their own signature, which in turn automatically makes the application illegally drawn up.

What are the sample application forms for personal income tax refund for property?

Today, there are two main forms of applications for a tax discount for the purchase of real estate - a form issued in the name of the employer, and a form addressed to the tax service.

The information that needs to be indicated in the document depends on which sample the taxpayer uses. For example, in an application addressed to the employer, there is no need to write bank account details, since the boss already has them.

It should be noted that if an individual acquired real estate while still an employee of an organization, and began filing deductions in retirement, then you need to use a sample application intended for consideration by a tax inspector.

6.What is a property deduction and how much can you save?

For clarity and a better understanding of the current mechanism for applying benefits, we will simulate and consider several situations.

EXAMPLE 1:

05/01/2019 employee of ABC LLC Ivanov I.I. bought an apartment worth 60,000 rubles. (20,000 rubles – his own funds and 40,000 rubles – bank loan)

.

05/02/2019 Ivanov I.I. registered ownership of the apartment.

On May 20, 2019, he made the first payment under the loan agreement in the amount of 500 rubles. Further payments to the bank under the agreement must be made in the amount of 500 rubles. monthly until the debt is fully repaid.

05/21/2019 Ivanov I.I. applied to ABC LLC for a property deduction and provided all the necessary documents.

Salary of Ivanov I.I. for May 2021 is 1,000 rubles. and for convenience of the example it does not change monthly.

Let’s summarize all the inputs of our “task” - for calculating income tax (IT) - into a table:

Until the purchase of the apartment, monthly payments from Ivanov I.I. income tax was withheld from wages in the amount of 130 rubles (1,000 rubles x 13% = 130 rubles). From the moment you receive the right to a property deduction, the calculation of income tax (IT) will look like this:

PN = (salary – property deduction (benefits)) x 13%.

The benefit is the actual expenses incurred by Ivanov I.I. (or members of his family) to purchase an apartment. In our situation, at the time of application, the benefit is equal to 20,500 rubles:

❑ 20,000 rub. (own funds when purchasing an apartment, specified in the purchase and sale agreement)

+

❑ 500 rub. (amount of payment to the bank under the loan agreement, indicated in the receipt)

.

Based on all the conditions of the “task”, the calculation of income tax of Ivanova I.I. from his salary for May 2021 should look like this:

Mon = (1.000-20.500) x 13% = -2.535 rub.

As you can see, the result is a negative number, since the amount of the benefit is much greater than the amount of wages. In this regard, a restriction has been introduced by law according to which only part of the benefit can be used at a time, not exceeding the amount of accruals. Based on the above, in our example, when calculating the income tax of Ivanova I.I. for May 2021, only part of the property deduction from 20,500 rubles will be used, namely 1,000 rubles, equal to his salary. The unused benefit in the amount of 19,500 rubles will be transferred to June 2021, if the accruals from June 2021 are not enough - to July 2021, and so on until fully used.

Mon = (1.000-1.000) x 13% = 0 rub.

Ivanov I.I. will save 130 rubles in income tax for May 2019 and will continue to save the same amount monthly until the benefit (property deduction) is fully used.

Visually it looks like this:

Thus, thanks to the property deduction, Ivanov I.I. will save 2,665 rubles.

income tax on the amount of expenses actually incurred by him, namely 13% of 20,500 rubles.

However, the income tax savings don't end there. Since every month Ivanov I.I. will make payments to the bank under the loan agreement in the amount of 500 rubles, then the benefit will increase monthly by the amount of receipts provided to the employer’s accounting department. Moreover, not only the amount of the principal debt paid is offset, but also the interest on the loan agreement. As a result, Ivanov I.I. will save 13% of the total cost of the purchased apartment (60,000 * 13% = 7,800 rubles), as well as 13% of the total amount of interest paid to the bank under the loan agreement.

2021 form for tax deduction for the purchase of an apartment

The form of the document containing a request to reduce the size of the tax base for the purchase of real estate, intended for the employer, in addition to general information (name of the enterprise, positions, surnames, first names and patronymics of the manager and ward) must contain the following data:

• A request for a deduction and a link to the law.
  First of all, the applicant must succinctly state his request for a tax credit and, at the same time, do not forget to indicate in which year he wants to take advantage of it. Then you need to make a reference to the legislative act that guides the applicant for the deduction (Article number 220 of the current code);
• Information about the deduction.
  First of all, you will need to indicate what type of deduction is being discussed in the document (in this case, property). After this, indicate the type of property - apartment, as well as the year in which it was acquired;
• Amount of financial compensation.
  In order for the manager to have a clear understanding of exactly what amount his subordinate is expecting as compensation, he must remember to write down its amount. The size indicated in the document must be confirmed by a special notice issued by the federal tax service inspection;
• Additional documents.
  In order to convince the manager that the above words of the applicant really have documentary evidence, the following note must be made: “a notice indicating receipt of the right to deduct a property type is attached.”

ATTENTION!!! The 2021 application form for a tax deduction for the purchase of an apartment, in addition to the mark indicating that the applicant has a notice, must contain data regarding which tax office issued the document, the address of its location, the serial number of the document, as well as the date of its issue.

Property deduction for income tax in the Republic of Belarus in 2021

From January 1, 2021, the following rates were approved and the amounts of deductions were determined:

• shared construction of an apartment - payments within the price of the object specified in the construction contract
• construction of an apartment as part of a housing cooperative - payments in the amount of contributions paid by the payer within the cost of the object specified in the contract
• construction without a developer - payments are not made, as they do not relate to the costs of building a house
• interior decoration of an apartment or residential building - payments in the amount of the cost of work during the construction of a residential building, which the payer refused to perform (if the construction contract does not provide for interior decoration, then no deductions are made)
• purchase of an apartment or residential building - payments within the limits of expenses incurred for the purchase of housing
• privatization of an apartment - payments are not made, as they do not relate to the costs of building a house

To receive such property benefits, be serious about collecting the necessary documents so as not to miss your right to reimbursement of expenses.

Sample 2021 application for property deduction to the tax service

An individual usually fills out an application addressed to the manager in his own hand. And the sample intended for the tax inspector is, as a rule, a ready-made form in which you just need to enter some information.

These include the address of the tax authority, contact details of the applicant for a personal income tax refund, the year in which the applicant incurred expenses associated with the purchase of real estate, and the amount of the tax rebate. Additionally, you need to write all the details of the bank card to which the funds will be sent.

The amount of the deduction, which must be indicated in the application, is written both using numbers and letters. In some cases, the taxpayer also claims a refund of income tax on interest payments. The amount of the percentage tax rebate is also stated in the same statement, but only slightly lower.

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

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Basic Submission Rules

Property deductions can be obtained in two ways: at your place of work and at the tax office.

At the tax office

You can get a deduction from the tax office immediately for the entire amount of previously paid tax within the limits of the deduction.

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

All these documents must be submitted to the tax office at your place of residence.

, regardless of where the property is located.

You can submit documents throughout the year

, following the one indicated in the income statement. In this case, the date April 30 does not apply.

An application for a deduction is submitted along with the documents.

.

The taxpayer will be refunded the amount of the deduction

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

You can submit documents and applications in several ways

:

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

At the employer's

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

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

To do this, you also need to submit documents to the tax office.

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

If, after submitting the documents, the tax office makes a positive decision, the taxpayer is issued a notice

that he can receive a deduction from the employer.

There is also no time limit for submitting this package of documents, but it is advisable to submit it as soon as possible

earlier for the following reasons:

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

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

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

At the tax office

The application is drawn up on a special form

, which can be downloaded from the tax website or filled out on site when submitting documents in person.

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

The amount of the deduction

, which must be indicated in the application, will change every year and be equal to the balance of the deduction. That is, the amounts already received will need to be subtracted from the original deduction.

At the employer's

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

The statement indicates as the deduction amount not the one that will be returned to the taxpayer, but the one that will not be subject to income tax.

What restrictions exist when providing a property deduction?

• ⇒ An individual can exercise the right to receive a property tax deduction only in relation to one apartment or one single-apartment residential building.
• ⇒ The property deduction does not apply to the payment of expenses for the construction or purchase of housing through subsidies, financial assistance from the state, as well as if the repayment of a loan received and directed for these purposes was made using privatization checks “Housing”.
• ⇒ The property deduction does not apply to the amount of interest paid for late repayment of loans and borrowings and for late payment of interest on them.
• ⇒ A property deduction is provided to an individual only after state registration of ownership of the purchased housing.
• ⇒ The deduction can only be applied to income received in no more than three previous years.

Application for issuing a notice

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

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

It contains the following information

:

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

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

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

The procedure for obtaining a tax deduction includes a requirement to fill out an application. And many encounter difficulties at this stage, for example, they do not know what to enter in the column, on the basis of which article of the Tax Code of the Russian Federation to claim a tax deduction. If you do not need our explanations, you can simply download a standard sample application approved by Order of the Federal Tax Service of Russia dated March 3, 2015 No. ММВ-7-8/90 with the information already filled in, then edit it and enter your data.

Here are the same forms in word and pdf format, which you can download by clicking on the links below:

website

How to fill out an application for a tax deduction

Let's start from the very top of the application (header) and enter the data of the Federal Tax Service of Russia, to which you plan to submit this application (usually at the place of registration), then enter the applicant's data: address and full name of the applicant with an index and contact telephone number for communication:

Next, we need to indicate on the basis of which article we plan to request a tax deduction (in most cases, clause 6 of Article 78 of the Tax Code of the Russian Federation), for which year or years you plan to receive a deduction, as well as the amount and data of the KBK and OKTMO codes:

Important: KBK and OKTMO data are taken from your tax return 3-NDFL (usually found on the sheet “Section 1. Information on the amounts of tax subject to payment (addition) to the budget / refund from the budget”). Keep in mind that if in the year for which you want to receive payment you had several employers, then there will be several OKTMO codes and you need to indicate all of them in the application.

Now we need to indicate the taxpayer's information, i.e. your first is the name of the bank and its details, then enter the current account where you need to transfer the money and your full name, series and number of the passport, as well as who issued it for more details, see the picture below:

That's all, now all you have to do is put your signature and date. If you have any questions during the filling process, ask them in the comments.