Many working Russians apply to the Federal Tax Service for a tax deduction: some want to reimburse part of the costs of buying a home, others for training or treatment. Regardless of the type of return, the law sets certain deadlines for the transfer of funds. And many do not know what to do if the tax office does not transfer the tax deduction on time. We'll talk about this in the article.
Tax refund deadline
The starting point is the moment an individual submits a document to the Federal Tax Service at the place of registration of the citizen.
However, based on the decision of an authorized employee of the Federal Tax Service and without the participation of senior officials of the tax inspectorate, the establishment of the fact of excessive payment of any tax, including income tax, is carried out only after control measures have been completed.
Accordingly, the refund period is automatically extended for the duration of the desk audit of the information available to the tax authorities. In fact, a positive decision on a return is made only if no errors or inconsistencies in the data were identified during the cameral.
So how many days after the desk audit is the money transferred? For the answer, let's turn to clause 2 of Art.
An example of receiving money as a deduction could be a refund for education (under Art.
justice pro...
Property tax deduction (Art.
220 of the Tax Code of the Russian Federation). This can be a tax deduction, for example, for an apartment, a residential building, a land plot, for interest on a mortgage and on a loan for building a house.
Tax deduction: deadlines for consideration and payment The deadline for receiving a tax deduction through the Federal Tax Service after submitting documents includes the following stages:
- time for desk verification of personal income tax declaration 3,
- time to transfer money to the taxpayer’s bank account.
After how many months the tax office pays the tax deduction will also depend on when you filed an application for a refund of the amount of overpaid tax.
If you receive a deduction through your employer, the deadline for reviewing documents is different (more on this below).
How long does a desk tax audit take? A desk tax audit is a check of compliance with legislation on taxes and fees based on a tax return (calculations) and documents that the taxpayer submitted to the Federal Tax Service, as well as documents that the tax authority has.
What to do if there are no compelling reasons
If the federal service does not answer the question about non-receipt of a tax deduction for an apartment, the citizen will have to perform the following series of actions:
- To begin with, it is worth writing an application to the inspectorate, in which the taxpayer asks to review the documents and the situation as a whole, and also provide him with a specific reason why he was refused. The application can be written on your own, in free form. After submitting your application, you should wait for a response, which by law must come. In the response, the tax office is obliged to notify the taxpayer of the errors or failures provided. If the incident occurred due to the citizen’s carelessness, then he needs to submit the documents again, taking into account all the errors.
- If the response reflects unlawful actions of the service, the recipient must write a complaint, attach the results of interaction with the inspectorate, and submit it to the regional tax office.
- If the citizen is right, and he has evidence that he has the opportunity to receive a deduction, but the federal service also refused him, he can apply to restore his own rights.
If all the necessary documents are available, the tax office does not have the right to refuse a citizen to receive a tax deduction. In practice, problems on this issue rarely arise, but a citizen is obliged to know his rights and seek payment if he is actually entitled to it.
What if the tax office demands a refund of the deduction?
But the savings-mortgage system for military personnel is one of the forms of state support.
Thus, the employees of the Federal Tax Service, who approved the provision of the deduction, made a mistake.
After a significant period of time, the Federal Tax Service realized that a serious mistake had been made in approving this deduction and intended to return to state income the funds previously received by citizens on the basis of this erroneous decision.
The tax office is delaying the return of personal income tax.
They called the tax office directly, it turned out that when registering the documents they submitted them two weeks later, then they danced from that date.
There is no way to prove that we brought them earlier; the next time we always took paper confirming the date of submission of the documents.
So maybe it worked for you too. All returns arrived to us on time before the deadline.
Like June 26, 2014, 12:40 We took the inventory and there is a date for receiving documents! Like June 26, 2014, 1:01 pm Russia, Moscow Eh, that’s disgusting then.
We tried calling the tax office directly, maybe they’ll tell you something. Now wait for the transfer.Today
No payment of 13% tax for more than 4 months.
I submitted documents for a tax refund on 02/07/15. Today is 06/16/15 - the money has not yet been transferred. For a month I called the Federal Tax Service Inspectorate No. 3 in Usman, I only got through today, but not to the right department. On one number they said that my application was not there, on another number they said that the application was registered on 05.22.15, my documents passed the desk check... As a result, no one really told me where my application went and why it did not reach the arrears department. They tried to switch to the right employee, but at first they didn’t pick up the phone, then, when I called back, they just hung up…. Where can I file a complaint and when will I get my money back?
Tax refund deadlines in theory
There are no other deadlines for the refund of income (income), property or transport tax in the Code.
It turns out that if you submitted a correctly drawn up application for a tax refund with your declaration and all the documents, you should have the money in one month. For a sample tax refund application, see the link. The tax must be returned provided that the tax inspectorate has no complaints about your documents. The rules for calculating the monthly period are in Article 6.1, paragraph 5 of the Tax Code. They are simple. The deadline ends on the same date on which the application was submitted, but in the next month. If there is no such date in the next month, then the period ends on the last day of that month. If the date falls on a weekend or holiday, it is moved to the next working day.
Example
Situation 1You submitted your application on February 20. The period ends on March 20 (if it is not a day off).
Situation 2You submitted your application on January 31. The deadline is February 31st. But there is no such date in February. Therefore, the period ends on February 28 (the last day of the month), unless it is a weekend.
Situation 3You submitted your application on March 15th. The deadline ends on April 15. Let's say it's Saturday. Then the end of the period falls on the first working day - April 17 (Monday).
If this deadline is not met, the inspection must pay interest (penalties) for each day the money is overdue (details below). If all the documents have been submitted, but you have not written an application, then the tax office can delay the tax refund for as long as desired. Without an application, tax refund is not possible.
The tax office does not transfer property deductions on time - what to do?
A property deduction is a constant amount specified by law that partially compensates for the amount of taxes already paid on the income of citizens in connection with their acquisition of residential real estate. This benefit applies both to the purchase of a property using your own or privately borrowed funds, and after taking out a targeted mortgage loan for the purpose of purchasing housing.
In the first case, the maximum amount claimed for compensation is 13% of RUB 2.0 million. upon documentary confirmation of all expenses incurred within this amount. In the second case, an individual is provided with a refund of mortgage interest, which cannot exceed RUB 3.0 million. for the entire lending period, no more than the amount of interest paid on the loan for the current reporting tax period and no more than the amount of income taxes actually paid for this period, according to form 2-NDFL.
Documents required to obtain a tax deduction
Property deduction when purchasing a residential building
To receive a property deduction due by law, the taxpayer is required to provide the following set of documents:
- A valid passport of a citizen of the Russian Federation.
- A document confirming the right to own a residential property. It can be either a certificate of ownership or an extract from the unified state register about the ownership of an apartment, house, land plot or other property.
- An agreement drawn up between the seller and the buyer in the form of a purchase and sale agreement, confirming the official transfer of ownership from one person to another, indicating the transaction amount, as well as the attached deed of transfer of ownership of the specified housing. The seller can be an individual, an individual entrepreneur or a company.
Important! The contract must be accompanied by all available documents, receipts and payment orders certifying the actual transfer of funds to the seller as payment for the transferred object.
- When the buyer contacts the bank for a mortgage loan, the tax authority must also provide a loan agreement signed by both parties with an appendix sheet on the appointment of annuity payments indicating the accrual of interest for each required payment. The agreement with the bank also includes payment stubs actually made for the current reporting period.
- A certificate in form 2-NDFL confirming that the citizen has received income and paid income tax in the amount of 13% of the total amount of assessments.
Buying an apartment with a mortgage
All of these documents are supplemented by the 3-NDFL declaration, collected in a common package and submitted at a time to a special window in the Federal Tax Service Inspectorate office against a receipt with a list of all papers submitted for consideration. After carrying out this procedure, the documents are considered accepted and a desk audit is scheduled, carried out within the established time frame.
An important amendment is that when acquiring a residential property by direct purchase after January 1, 2021, the minimum period of its ownership must be at least 5 years from the date of receipt of the certificate of ownership, and before this period a citizen has no right to receive a property deduction if the requirements are not met the following conditions:
- When transferring an object into ownership by executing a gift agreement or will after the death of the previous owner.
- During the privatization of socially rented housing.
- When drawing up a specialized agreement for indefinite maintenance on the basis of the owner of an apartment or house.
Such a long period was introduced to limit illegal business activities, when a person purchases several real estate properties from a developer, receives a tax deduction, and after 2 years sells this property to the next owner at an inflated price, but at a higher stage of readiness, who, in turn, will also qualify for personal income tax reimbursement.
Reasons for not deducting tax
IMPORTANT !!! If a citizen is absolutely sure that he is entitled to a tax deduction, but the inspectorate where he submitted the package of documents does not credit the refund to his account, then there may be many reasons for this.
The main factors due to which a citizen was left without a deduction depend on:
- A citizen submitting documents for deduction;
- Tax Service, which reviews the application;
- Reasons beyond the influence of the service or citizen.
In the first case, the reason for refusal to deduct is the provision of an incomplete package of documents to the service, or documents with errors or inaccuracies. And also, if a citizen is found to have no rights to receive tax allowances or simply indicated an incorrect account number.
Reasons that depend on the federal service include errors in the assessment of documents or transfer of funds made by a specialist. This also includes other unlawful actions of a tax employee.
It also happens that a delay in payment or refusal is affected by a failure in payment systems, the activities of which are not under the control of the tax service.
Time limits for receiving tax deductions stipulated by law
According to the Tax Code of the Russian Federation, a person who provided all the necessary documents for the past reporting period from January 1 to December 31 of last year no later than April 30 of the current year, provided that the declaration in Form 3-NDFL and the documents attached to it are filled out without any or violations and errors, may qualify for a tax deduction from the Federal Tax Service within the following periods:
- Tax inspectors are given up to 3 months to analyze and desk check all provided data, followed by making a decision on tax refund. The progress of this check can be monitored by an individual either by calling a multi-channel telephone for information from the tax service at 8-800-222-22-22, followed by indicating personal passport data and TIN number to the operator, or if you have an account through the online service of the tax service using the link. Also, a citizen can monitor the process of desk processing of the data provided to him using a single portal of public services on the website, again if he has a registered personal account page.
- After checking the declaration, the individual is notified of the results of bureaucratic actions and has the opportunity to write an application for tax refund, and tax authorities are required to make a transfer within up to 30 days to the applicant’s current account or bank card.
Submitting documents for deduction
Thus, the maximum period for providing a tax deduction cannot exceed four months from the date the inspectors accepted the declaration. However, if a citizen independently monitors the amount of tax contributions he has made to the state budget, he can calculate the figure required for reimbursement and draw up an application simultaneously with the preparation of the 3-NDFL document or even earlier, which can significantly speed up the accrual of funds to him if the amount is correctly calculated, refundable.
How to find out the reason for the lack of deduction
Before asking the question of what to do in this situation, it is worth deciding on the reason. You can understand why the taxpayer has not yet received a tax deduction by calling the tax office or through personal presence and conversation with a tax specialist. In most cases, employees explain in some detail the reason for the refusal or delay of payment. They also explain what should be done to resume the process.
ATTENTION !!! The reason for the delay may also be the unfinished process of document verification. A citizen begins to worry about deductions ahead of time and contacts the tax office. Although even 2 months after the desk audit, the money will not be transferred, since the verification takes 3 months from the date of submission of the application. The maximum period is 4 months.
But it happens that it can be difficult to get a tax deduction from a mortgage loan for an apartment, because the tax office is not always ready to explain the reason for the refusal. If the inspection refuses to comment on the reasons, or even the specialist’s explanations did not help solve the problem, the citizen has the opportunity to contact higher authorities for help.
Actions of the taxpayer in case of delay in payment of property deduction
Important! The tax office does not transfer property deductions on time - what to do? When such cases occur, a citizen should take the following steps to resolve problems:
- The tax office does not return the personal income tax deduction - where to complain? To begin, you should contact the hotline or trust numbers, or directly the contact number of the district department of the Federal Tax Service to which the taxpayer is assigned. All contact information, as well as addresses of departments in Moscow, can be found here. When contacting, you must report the fact of violation of the statutory deadlines for accruing funds, indicating personal information about the citizen of the Russian Federation, after which you should wait another 7 to 10 days before the deduction is accrued. You can also contact us using the feedback form in your personal account on the inspection website.
- If the appeal did not help, and the approved amount was never paid, the citizen should write an official complaint to the tax authority according to the established form, in which he outlines the essence of the violation on the part of the department, and also attach copies of documents indicating the date of filing the declaration, and also her statements.
- If these measures do not bring the expected result, which is extremely rare, then an individual has every right to complain in writing to the central branch of the Federal Tax Service with a demand to understand the current situation.
Filling out a complaint to the Federal Tax Service
For a more prompt response from tax authorities, a citizen should set aside time for a personal visit to the territorial division of the inspectorate at his place of registration and submit documents according to the established template personally to the inspectors.
Citizens should remember that if a tax deduction does not arrive on time, you cannot just sit and wait, since the reasons for this can be completely different, which need to be sorted out so as not to lose the money owed by law.
The money hasn’t arrived – what should I do?
Let’s say the desk audit ended positively and more than 1 month has passed since its completion, but no money has been received into the account. What to do in this case? Where to contact? You can do this in several ways (any of them or sequentially if the others have no effect).
Receiving oral explanations
The easiest and fastest thing you can do is call the regional office of the Federal Tax Service at your place of residence. You need to contact the debt settlement department. There, most likely, they will simply say that the money is already being transferred. If this is not the case, then the staff will try to send them as soon as possible to avoid further proceedings.
Written appeal to the Federal Tax Service
After the call, the money usually arrives within a week. If after this the funds have not been received, you should contact the head of your Federal Tax Service in writing. The application must indicate:
- when the declaration was submitted;
- for what period and in what amount should the deduction be provided;
- the deadline for receiving notification of a positive decision on return (if it was not received, this must also be indicated);
- date of document preparation;
- on, which violates the tax authority by not fulfilling its obligations.
You can submit an application in person, by mail or directly on the Federal Tax Service website through the “Electronic Services” section. There are options for the most common reasons why citizens apply, for example, non-application of a tax deduction for property tax.
If you want to resolve the issue faster, it is more effective to come with an application to the Federal Tax Service yourself. And be sure to make a claim in two copies - keep the second one with a mark indicating acceptance of the document. When sending a document by mail, use registered mail with notification.
Complaint to the Federal Tax Service
If even after a written statement they do not respond to the problem, feel free to write a complaint to the Federal Tax Service, describing the current situation in detail. The appeal can be submitted in person on paper or remotely through the same tax service.
Penalties imposed on tax authorities for violation of deadlines for payment of property deductions
Every citizen who is late in transferring any type of taxes to the state budget is subject to either penalties or punitive deductions in accordance with current legislation. But the Tax Code of the Russian Federation also specifies the retroactive force of the law in case of violation of deadlines by the state, which is called compensation for moral damage caused to citizens. Thus, if the tax office does not transfer the tax deduction on time, its actions should lead to fines.
Tax legislation has a special form for calculating moral damage incurred, which is determined based on the following criteria:
- The total amount of the deduction presented for reimbursement.
- The conversion factor determined by the Central Bank of the Russian Federation at the time of the violation.
- The actual period of delay in payment in full days relative to the expiration of the deadline for the transfer.
Desk verification of the declaration
Thus, the payment of moral damage occurs according to the following scheme: the approved deduction amount is multiplied by the Central Bank coefficient and divided by 360 days, and the result obtained is relevant on the day of payment of the main debt by the Federal Tax Service. In practice, tax authorities often do not take into account and do not pay citizens the amount of costs, which also requires increased attention from taxpayers, who should be reminded of the payments due to them.
Important! Any moral costs and penalties transferred by the tax inspectorate are regarded by the state as a citizen’s income and must be subject to an income tax of 13%, which the taxpayer must indicate in the 3-NDFL declaration filed in the next reporting period and transfer the corresponding amounts to the budget.
Judicial practice on tax refunds
Of course, in practice this is not the case with tax refunds.
In general, the period for a tax refund turns from one month into at least three.
ExampleYou submitted your declaration, return application and documents on January 31st. The three full months for review expire by April 30th. The tax should be refunded to you on this day. Moreover, some inspections generally believe that returns should be made within one month from the end of the inspection. Thus three months turn into four. And the deadline for return is May 31. ————————
When justifying their approach, tax authorities usually refer to paragraph 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98. It actually states that tax refunds can be carried out no earlier than the tax audit is completed. But such a reference does not stand up to criticism.
Firstly, many years have passed since the adoption of this letter. And tax legislation has already changed 100 times. Second, it talks about income tax, not income tax (which you pay back). These are different taxes. Thirdly, decisions of arbitration courts (the Supreme Arbitration Court is the Supreme Arbitration Court) concern exclusively organizations or entrepreneurs and in no way can affect ordinary people. And so on...
We invite you to familiarize yourself with: Sample court order to collect wages
By the way, the inspectorates try not to accept an application for a tax refund along with the declaration at all. The reasons are the most stupid: “we do not accept applications”, “we will inform you when to submit an application”, “an application with a declaration is not submitted”, etc., etc. It is understandable. This allows them to avoid unnecessary and unnecessary disputes about deadlines.
● either the amount of tax and interest for its late return; ● or only interest for late return, if by the time of the court hearing the amount of tax had already been returned.
Tax inspectors have not won ANY court hearings. Judges at all levels (magistrates, district, city) took our point of view: the tax must be returned no later than 1 month from the date of receipt of the application for refund. It is based on the law. And the rest is speculation from the inspectorate. But, by and large, this means nothing. One court decided this way, another decided that way. This is normal for our judicial system.
Portal “Your Taxes”2018
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Actions of a citizen in case of refusal of personal income tax reimbursement by the inspectorate
From time to time, situations occur when the tax inspectorate refuses a personal income tax refund based on the results of a desk audit. In such cases, an individual has the right to act in the following ways:
- Visit the regional department of the Federal Tax Service or write an email using the contact details or the feedback form on the website to find out why the payment was refused.
- If you agree with the justifications presented, be satisfied with the answer and no longer apply for payments from the state.
- If the main reason for the refusal is identified in incorrectly executed documents or errors made while filling out the 3-NDFL declaration, the citizen should correct all the shortcomings as soon as possible, after which all documents are returned for approval to the inspectorate.
Important! All tax documents must be drawn up in strict accordance with internal regulations and compliance with numerous nuances specified in the Tax Code of the Russian Federation, therefore, in order to avoid bureaucratic problems or delays in verification and payments, an individual should seek help from professionals - lawyers for a fee, who have positive experience of repeated drawing up such documents for citizens, as well as (in some cases) for accounting employees of enterprises where they are employed. If there are errors, the Federal Tax Service is obliged to return the documents back to the owner.
- In the event of an unfounded reason for refusal, a citizen has the right to draw up a corresponding complaint or several complaints at the same time to submit them to various departments of the Federal Tax Service - at the place of registration and to the regional or central unit.
- In exceptional cases, when none of the listed methods has the desired result, the taxpayer can file a statement of claim in court and defend his interests at a scheduled meeting. However, all cases considered by government agencies against their colleagues, as a rule, end in failure for individuals, and to handle such cases it is necessary to hire highly professional lawyers, whose fees for conducting cases can often exceed the amount of compensation under personal income tax, which makes this process pointless.
Nevertheless, defending their rights is the civic duty of every citizen, since their appeals to a large number of higher authorities can provoke additional checks and reshuffles in departments, which, ultimately, will inevitably lead to improved work and the level of service to the population in government organizations.
Using a lawyer
All of the above cases are rather an exception to the rule than the norm, and subject to compliance with all current inspection standards, tax deductions are accrued in full and within the time limits established by law.
