A desk audit is carried out by tax authorities and allows for an analysis of the reliability of reports and the accuracy of their completion by taxpayers. This difficult step is necessary to obtain a tax deduction. During the process, the tax inspector registers and analyzes reports and documents of citizens; the correctness and accuracy of their completion affects the possibility of providing funds.
A desk tax audit takes place according to the rules, they are regulated by law. The article contains tips on how to view the progress of a desk audit in a taxpayer’s personal account, and find out what status it has been assigned and the results.
Tracking the progress of the tax return verification on the Federal Tax Service website in your personal account. Viewing information on the Federal Tax Service portal is impossible for those who have not received a password to log into the system. Anyone who has authorization data from their personal account will be able to log in and find out the status of personal income tax check 3 in their personal account.
We will tell you further how to check the progress of the desk audit of 3 personal income tax. If a taxpayer needs to check online at what stage his declaration to the Federal Tax Service is at, then the information is available in the LC. Details are visible if you click on her number. When you click on the link, the following data will be presented:
- The number that the declaration was assigned during registration with the tax office or on the website.
- Day of registration of the declaration.
- At the bottom of the page there is a button that can be clicked to add additional documents.
This will be needed by someone who forgot something or received a call from the tax office asking to add it.
When passing a desk check, a message is sent to your personal account on the same day it is completed. Detailed data is also indicated there by clicking on the link of the check you are interested in:
- Tax authority and registration number.
- Dates of admission and registration, as well as the end of verification.
- Desk audit status: “registered”, “completed”, “in progress” and others.
- The amount of tax deduction, which must coincide with that specified in 3-NDFL.
How is the check carried out?
A desk tax audit is a check of compliance with the legislation on taxes and fees on the basis of a tax return and documents that the taxpayer independently submitted to the tax office, as well as documents that the tax authority has. This check is regulated by Art. 88 Tax Code of the Russian Federation. The start date of the audit is the date the taxpayer submits a declaration, calculation or information to the tax office.
Fill out 3-NDFL
Without exception, all declarations and calculations received from taxpayers are checked. Taxpayers are not notified of the start of a desk audit, and no decision is made on its appointment.
Will the decision based on the results of the “camera chamber” be canceled if the deadline was violated?
As a general rule, the period for conducting a desk audit is 3 months from the date the taxpayer submits a tax return (calculation) (Clause 2 of Article 88 of the Tax Code).
However, if a desk audit is carried out for more than 3 months, then this fact alone will not lead to the cancellation of the decision made based on its results.
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According to the courts, the period for conducting a desk audit is not preemptive, and its expiration does not prevent the identification of facts of non-payment of tax and the adoption of measures for its forced collection (information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71).
That is, a decision based on the results of an audit made outside the deadline is not canceled.
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An unconditional basis for canceling a decision made based on the results of a tax audit may be a violation of the essential conditions of its conduct.
At the same time, such essential conditions include, for example, ensuring the taxpayer’s opportunity to participate in the consideration of audit materials and provide explanations.
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Violation of the deadline for conducting a desk audit is not indicated as a basis for canceling a decision (clause 14 of Article 101 of the Tax Code).
Representatives of both the Ministry of Finance and the Federal Tax Service come to this conclusion (letters dated March 23, 2018 No. 03-02-07/1/18400, dated March 6, 2018 No. ED-4-2/ [email protected] ).
However, the Federal Tax Service calls on tax inspectorates to comply with procedural deadlines (letter of the Federal Tax Service of Russia dated January 10, 2019 No. ED-4-2/55).
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The courts agree with the point of view that violation of the term of the “camera chamber” does not entail the cancellation of the decision made as a result of it.
For example, the Arbitration Court of the Ural District, in its resolution dated March 13, 2020 No. F09-897/20, did not agree with the organization’s argument that since the reports of desk tax audits were prepared untimely by the Federal Tax Service, this means that the decisions made by the inspectorate are illegal.
According to the court, missing the deadline for conducting a desk audit by the tax authority does not entail a change in the procedure for calculating the period for forced collection of taxes and penalties (Clause 3 of Article 48 of the Tax Code).
Similar conclusions are present in other court decisions (resolutions of the Arbitration Court of the North Caucasus District dated 06.15.2020 No. F08-856/2020, Arbitration Court of the Ural District dated 03.13.2020 No. F09-897/20, Arbitration Court of the West Siberian District dated 05.08 .2019 No. Ф04-2999/2019).
Read in the berator “Practical Encyclopedia of an Accountant”
Duration of desk inspection
Registration of inspection results
After the end of the desk audit, a report is drawn up indicating the violations found and the amounts of additional taxes assessed. Within 5 working days, the inspection report is handed over to the taxpayer.
Within a month, the taxpayer has the right to submit disagreements to the desk audit report.
Within 10 working days after the expiration of the period for submitting disagreements, the head of the inspectorate makes a decision to hold the taxpayer accountable for committing a tax offense.
If the taxpayer does not agree with this decision, he has the right to send an appeal to a higher tax authority. This complaint is considered within a month from the date of filing. The consideration period may be extended, of which a notification is sent to the taxpayer.
If the taxpayer does not agree with the decision of a higher tax authority, he has the right to go to court.
If no violations are identified during a desk audit, it is automatically closed, the taxpayer is not notified about this, and documents for the audit are not handed over to him.
Where to file a complaint about violation of the deadlines for a desk audit
So, the duration of the desk audit is more than 3 months - what to do? If you are checking your return, you are most likely waiting for a tax refund. And it is returned a month from the date the Federal Tax Service Inspectorate received the application for a refund, but not earlier than a month after the decision was made to verify the relevant reports (clause 6 of Article 78 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 02/21/2017 N 03-04-05/ 9949).
That is, a refund is possible no earlier than 4 months after the reports are received by the Federal Tax Service. Therefore, it makes more sense to complain about violation of the deadlines for conducting a desk audit by the tax authority only after these 4 months have expired.
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Submission of an electronic complaint is made in the taxpayer’s account. To do this, you need to go to the subsection “Complaints about acts, actions (inactions) of officials” by clicking on the link “Other situations” in the “Life situations” section.
The review lasts up to 30 days, but usually the responsible department of the Federal Tax Service reacts faster than the response to the complaint arrives.
It is also possible to send a simple message about the failure to complete the inspection and return of personal income tax through nalog.ru, namely through the “Other appeals” section. It will be reviewed within the same time frame as an electronic complaint.
The complaint can also be sent to the tax authority in paper form (directly or by mail). The review period is the same - 30 days.
Normative base
The definition, procedure for conducting, and the possibility of appealing a desk audit of individuals is determined by Article 88 of the Tax Code of the Russian Federation. The content of the legal act, among other things, also: defines the goals of the enterprise, establishes who has the right to check 3-NDFL and within what time frame the check must be completed.
additionally clarify the deadline for the desk audit of 3-NDFL, namely the day when the countdown begins in accordance with clause 2 of Art. 88 Tax Code of the Russian Federation.
In a general sense, it is also very useful (as amended on December 2, 2019) about the procedure for declaring funds: it contains a link to the 3-NDFL form that is current in 2021, general rules for filling out, mandatory and voluntary grounds for submitting a document, as well as the verification procedure data set out in 3-NDFL.
Duration according to law
Paragraph 2 of Article 88 of the Tax Code of the Russian Federation clearly establishes how long a desk audit of 3-NDFL lasts - a maximum of 3 months from the date of submission of this declaration. There are no exceptions to this rule. Moreover, this period is relevant not only for form 3-NDFL, but for any tax reporting.
If you submit a declaration by mail, then the period for a desk audit of this 3-NDFL starts not from the day on which the document is considered submitted, but from the date the tax authorities receive the corresponding mail with a list of the attachments. The logic here is simple: the inspection cannot begin an inspection until it receives a package of documents. This is confirmed by the explanations of the Ministry of Finance of Russia dated June 19, 2012 No. 03-02-08/52.
The inspector begins the audit and comparison of the entire submitted package of documents automatically: he does not need any special permission from the management of the Federal Tax Service.
The deadlines established by law for the desk audit of the 3-NDFL declaration are not affected by what exactly the payer stated in this report:
- only income for the previous calendar year;
- only the deductions due to him;
- both income and deductions.
And only in one case, the terms of the desk audit of the 3-NDFL tax return are subject to cancellation. This is when the inspector has not yet finished checking the primary report, and the individual has already submitted a corrected (clarified) version of this declaration. This means that 3 months start again. This is also stated in paragraph 2 of Article 88 of the Tax Code of the Russian Federation.
The 3-NDFL inspection does not have the legal right to conduct a repeated desk audit.
Also note that the inspection is allowed to analyze only the period for which the reporting document was submitted. However, if you want to return income taxes for 2 or 3 years at once, you will have to submit one return for each of them. Therefore, how long a desk audit of a 3-NDFL declaration generally lasts also depends on the quantity:
- submitted 3-NDFL declarations;
- claimed deductions.
We wrote more about the 3-NDFL form in the article: “New 3-NDFL form in 2021.”
Errors when submitting reports
Disagreements between the tax inspectorate and taxpayers often arise during the reporting process. If declarations and calculations are filled out incorrectly, the reporting verification program automatically refuses to accept them, indicating errors.
What are these errors:
1. The reporting is signed by a representative with a power of attorney, but the tax inspectorate’s database does not contain either the power of attorney itself or data on the representative.
2. The reporting is signed by a representative under a power of attorney, but the information message about the power of attorney indicates a power of attorney without the right to sign.
3. The declaration is signed by the head of the organization. But his data in the declaration does not coincide with the information in the Unified State Register of Legal Entities.
4. The primary declaration is submitted with the attribute “corrective” or vice versa.
5. Reporting is submitted using outdated and ineffective forms.
Violations due to desk audits
When conducting a desk audit of specific declarations and/or calculations, the entire taxpayer’s reporting for that period is analyzed. The data specified in the general reporting is compared with the audited one. It is during this analysis that most violations are revealed. Data from external sources, information received from taxpayers' counterparties, and previous desk audits are analyzed.
Various violations are established:
1) simple arithmetic errors;
2) discrepancy between the tax base of VAT and income tax;
3) discrepancies between 6-NDFL and RSV data;
4) violation of the procedure for recovering VAT on advance payments paid;
5) provision of an incomplete set of documents when refunding VAT from the budget or for losses;
6) understatement of revenue;
7) overestimation of expenses;
for UTII and PSN, there is a discrepancy between the physical indicator of the number of employees and the data of 6-NDFL and DAM;
9) lack of documents confirming tax benefits;
10) calculations of property tax without taking into account the cadastral value of the property.
These are the most common violations that are detected during desk tax audits. It is impossible to describe them all. But, as statistics show, 90 percent of violations and errors are made by taxpayers due to their carelessness. This is explained by both the heavy workload of accountants and the lack of experience. But we must also understand that this inattention can be costly for the organization. Therefore, very carefully check that all reporting forms are filled out correctly, do not delay submission until the last day, compare report data, and prepare packages of documents on losses and VAT refunds in advance.
What is a desk audit and why is it needed?
It does not matter for what purpose a citizen submits a declaration - with a deduction, on a mandatory basis, or for other reasons. The Federal Tax Service inspector, receiving the data in the document, must know whether the taxpayer has violated the legislation of the Russian Federation, including tax law.
A desk audit is a set of measures carried out by Federal Tax Service inspectors in order to check the real state of affairs of the declarant. The check has several tasks:
- Find out whether everything stated by the taxpayer in 3-NDFL is true;
- Check whether the citizen has money, securities or other assets hidden from taxes and, in general, from the state.
It is not necessary to submit an amendment
You can also, but are not obligated to, submit a “clarification” if the errors and incorrect data you discovered did not affect the amount of tax or resulted in its overpayment in accordance with paragraph 1 of Art. 81 of the Tax Code of the Russian Federation. In the latter case, you can submit it if you want to offset or return the overpayment.
note
that filing an updated return carries the risk of conducting an on-site tax audit of you during the adjusted period. Moreover, even if it goes beyond the three years preceding the year of its filing. This is permitted by paragraph 4 of Art. 89 of the Tax Code of the Russian Federation and the same is stated in the letter of the Federal Tax Service of Russia dated May 29, 2012 No. AS-4-2/8792.
What exactly is checked and for how long?
The check takes place in several stages and the purpose of each of them is to study:
- The reality of all specified assets. For example, if the payer indicated in the “income” section a salary of 50 thousand rubles, then all documentation with the indicated amounts will be carefully read;
- The legality of all assets specified in the declaration: grounds for accrual of money, verification of transfer recipients, etc.;
- Study of tax violations limited by law - for example, concealment of income from the Federal Tax Service.
The law requires all inspectors to make do with only those sections specified in 3-NDFL, so a large-scale study of all possible violations of the law during an inspection is impossible. Accordingly, only the reporting year is checked . The Federal Tax Service spends serious resources on a detailed study of all income only if there are compelling reasons: if violations lead to a criminal case or a thorough check is required by law (we are talking about studying the declarations of politicians before sending their candidacy for elections).
When answering the question of how long a desk audit of 3-NDFL lasts, we must turn to clause 2 of Art. 88 of the Tax Code of the Russian Federation: the legal act specifies a basic period of 3 months, the extension of which is permissible only in exceptional situations. The law establishes only a maximum period for studying documents, but not a minimum. Accordingly, a desk audit can take a very short period of time, several weeks, or even 3 months.
When is a desk audit of 3-NDFL carried out?
A desk audit of declarations, including 3-NDFL, is carried out within 3 months from their receipt by the relevant tax authority (clause 2 of Article 88 of the Tax Code of the Russian Federation).
If an updated declaration is submitted, then the current check is closed and another one is opened - based on the newly submitted reports. Its duration is also 3 months, but this period is counted from the date of receipt of the clarification (clause 9.1 of Article 88 of the Tax Code of the Russian Federation).
Thus, the reason why the period of the desk audit of 3-NDFL is more than 3 months is the submission of an updated declaration.
If inconsistencies are identified in the reporting submitted by the taxpayer, the tax service may request additional explanations, documents or clarifications from him (clause 3 of Article 88 of the Tax Code of the Russian Federation). If clarifications and other materials are requested, the duration of the inspection remains within the established three-month interval. But the need to make clarifications means submitting clarifications, updating the reporting deadline and, as a result, the desk audit process takes more than 3 months.
Desk audit statuses
Not long ago, the Federal Tax Service developed its own portal where all taxpayers can quickly access information directly coming from the inspectorate. To gain access, you just need to create your personal account on the service website https://www.nalog.ru . Step by step, enter the taxpayer’s personal data, confirm ownership of the email and/or telephone number specified during registration, and you will be able to use the services of the resource.
Let us immediately note that the status given in the taxpayer’s personal account is very conditional. 100% of the total period represents 90 days allotted to the tax inspectorate to conduct the audit. Thus, 1% in status means 0.9 days.
For example, if your personal account says that the desk audit (CD) is 44% complete, this means that the process lasts almost 40 days. Accordingly, there are 50 days left until the end. The status shows only the approximate state of the audit and does not take into account a lot of factors: the workload of the Federal Tax Service; the amount of data displayed in the declaration - the more there is, the more difficult the verification; accuracy of the information provided, etc.
Features of logging into your personal account in the updated version
If a taxpayer does not know how to view the progress of a desk audit on the updated website, there are several tips below. The user needs to go to the Federal Tax Service website and fill out the fields in the form: “login”, “password”. To change the login parameters, select the appropriate section to the right of the login button: Digital signature, State services. Further details.
The updated version of the Personal Account became available to all citizens in August 2018. From now on, it is no longer possible to use the old version. The login algorithm is not complicated, the main thing is to obtain and save authorization data for the tax.ru website. The list contains three methods for obtaining a secret character set:
- Registration in person at the tax office. Personal appeal to the inspectorate. Upon presentation of your passport and Taxpayer Identification Number, an employee of the Federal Tax Service fills out an application and provides a login and password. They provide access to the taxpayer’s new personal account. If you lose your authorization data, you must contact the INFS and get it again.
- EDS stands for electronic digital signature. There is a condition for this option. The organization that issues the key certificate to confirm the digital signature must be accredited by the Ministry of Telecom and Mass Communications of the Russian Federation. Any electronic media will do, but for accurate operation you need to use the CryptoPro CSP software, version 3.6 or later.
- Profile on the State Services portal. If the taxpayer registered earlier and received the password by mail or at the MFC, then from the personal page on the State Services website you can go to the tax inspectorate’s personal account. Access to your personal account opens in one or two days.
To enter the updated account on the nalog.ru portal, you must select the “Individuals” section and go to the “Login to your personal account” tab. These actions will lead to a form for entering your login and password. A distinctive feature of the new version is a dark blue background and an updated interface. The process of the inspection itself has also changed. Now you can find out about the status only by contacting the LC message service, or wait until the tax authorities themselves send a notice. Federal Tax Service employees warn you about each step in messages.
How to speed up your tax refund
In order not to test your patience and not wonder when your tax will be returned, 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 your place of registration or on the official website of the Federal Tax Service of the Russian Federation nalog.ru. Your personal account already has a program for filling out a declaration, 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 audit of your return and see when it is completed, receive notifications from the tax office if something needs to be corrected on your return, and also apply for a tax refund. And all this without leaving home and without standing in lines. If you do not have the opportunity to do this through your personal account, then you should not rush yourself and do not force an accountant, since incorrectly issued income certificates will lead to the return of declarations and the refusal of a tax refund. It is necessary to carefully and completely fill out all lines and sheets of the declaration so that you do not have to fill out everything again and wait for a tax refund.
Main features of the service
- Contains information from citizens.
- taxpayer's property: land, real estate, vehicle and their value, date of registration of property, etc.;
- benefits to which the applicant is entitled;
- the conditions of settlements with the state budget: the amount of accrued taxes, payment deadlines, information about debt.
- Communication with a tax inspector via the Internet.
- Tracking the progress and status of the desk audit using Form 3-NDFL.
- Reception of notices and receipts with the specified tax amount.
- Online payment or printing a receipt for tax payment.
- Obtaining the necessary information without a personal visit.
Deadlines and how to find out the results of the verification of reports and documents for tax refunds? You can submit documents for a tax refund on the day you submit your 3-NDFL declaration. It is allowed to submit a declaration without filling out an application for a refund, but not on the contrary. The reason is that the surplus is calculated based on paid tax receipts. If your personal account indicates that there is no data on the result of the desk audit, then the details must be clarified with the tax office.
The Tax Code sets a period of one month for payment and three for verification. This means that after three months the taxpayer will receive a decision:
- providing a tax deduction;
- refusal of payments and its reason.
If the tax office has decided to pay the funds, they will be credited to the account within a month from the date of registration. The period may differ if the application for a deduction is submitted after the completion of the inspection, which acquires the status “Completed”.
The results of checking reports and documents for tax refunds are tracked in the taxpayer’s personal account on the official website of the Federal Tax Service on the “3-NDFL” tab. This electronic service contains all the necessary information about registration, progress and confirmation or refusal of property deduction payments.
You can find out the details in person by contacting the tax authority by presenting your Taxpayer Identification Number (TIN) and your passport. If on the day of filing the tax return the current account for transferring the refund amount was not indicated, an application for its assignment is submitted after the completion of the desk audit.
The verification period may increase if an error is found in the submitted documents. You can track this in your personal account. If there are no errors, then the audit and its result can only be delayed by the demand for clarification from the taxpayer.
How many must be checked by law?
The permissible duration of consideration of 3-NDFL is regulated by tax legislation - the Tax Code of the Russian Federation. The deadline for verification is 3 months from the date of submission of the declaration to the Federal Tax Service.
The exception is the updated 3-NDFL, submitted to replace the previous document. The period for consideration is counted anew from the moment of its submission.
General provisions regarding audits are presented in the Tax Code. However, some clarifying points are further clarified in separate legal documentation:
- clarifies that when sending a declaration by mail, the consideration period is counted from the day it was received by the Federal Tax Service;
- if a citizen delivers missing papers, the countdown will begin on the day the complete package is provided;
- Recommendations for conducting desk audits and submitting documentation are given in.
The exact period is not regulated by law - only the maximum permissible inspection period is indicated, which is 3 months.
How much time is considered in practice?
In practice, the timing of the audit by tax inspectors is shorter than the maximum period specified by the Tax Code of the Russian Federation. A three-month 3-NDFL check is a rarity, most often associated with complications of the process.
The audit may be delayed for the following reasons:
- increased workload of tax authorities;
- the inspector's scrupulousness or lack of experience;
- inaccuracy or inconsistency of the data entered in the declaration, their inconsistency with the accompanying documentation, which requires clarification.
ATTENTION! In practice, the average duration of a standard 3-NDFL check is 1-2 months.
However, there are also short audit periods of several days. They are typical for departments of the Federal Tax Service with a low workload of inspectors.
How to find out the status of the 3-NDFL check
Information on form 3-NDFL is submitted either through the taxpayer’s personal account, or on paper by mail or when visiting a Federal Tax Service office. If the declaration was sent through the account, then the status of its verification is also checked there. To do this, you need to go to the “Life situations” section, click on the link “Submit a 3-NDFL declaration” and it will take you to the “Tax return for personal income tax” subsection. Below there will be a list of submitted reports on this tax indicating the stage of its verification. Information in the electronic account can be updated once every 7-10 days - this fact should be taken into account when monitoring the status of the declaration being checked.
If personal income tax reporting is presented on paper, then you will have to contact the responsible tax inspector directly to ask why the desk audit lasts more than 3 months. For this:
- On the website of the division of the Federal Tax Service to which the declaration was submitted, find the contacts of the desk department for 3-NDFL or the general department.
- Please check your full name in these departments. and the inspector’s phone number and find out from him the stage of verification of the declaration. In order for the inspector to be able to find the information you need, he will need your full name, tax identification number and reporting date.
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What does it depend on?
The duration of a desk audit within a three-month period depends on many factors:
- the amount of information provided in the declaration;
- number of 3-NDFL filed;
- list of supporting documentation;
- types and quantities of claimed deductions;
- correctness, accuracy and reliability of information;
- inspector's workload.
ATTENTION! To reduce the review period, it is recommended to fill out reports in accordance with the designated standards.
To do this, it is convenient to use online service forms or the special “Declaration” program. The current edition can be downloaded from the official website of the Federal Tax Service. The accuracy of the entered data and the absence of conflicts with supporting documentation also reduces the duration of the audit.
Who sets the start date?
The beginning of the inspection is the day the Federal Tax Service Inspectorate receives the declaration and related documents. When starting an audit, the following conditions are met:
- To start an inspection, permissions or approvals from the authorities of the Federal Tax Service and other authorities are not required.
- The process starts without notifying the person who filed the 3-NDFL.
- When sending a declaration by mail, the process starts from the day the Federal Tax Service Inspectorate receives the letter with the inventory.
A citizen can find out about the start of an audit in the taxpayer’s personal account.
Where is the end date recorded?
The taxpayer is not informed about the completion of the desk audit. Information is provided only when the inspector identifies errors and inaccuracies.
You can find out about the end of the audit:
- upon a personal visit to the Federal Tax Service;
- by contacting the inspector by telephone;
- online - through the taxpayer’s account.
The last method is the most convenient, since the resource has a fixed deadline for completing the audit, and the review status is regularly updated.
3-NDFL deadlines for refunds have been missed. What to do
If you submitted your declaration and return application on time, but the money did not arrive. Find out the reason. And if it is the fault of the tax inspectorate, then you may qualify for the addition of penalties for late payment to the tax amount. Their size is the refinancing rate of the Central Bank (Clause 10, Article 78 of the Tax Code of the Russian Federation).
Deadlines for consideration of tax return 3-NDFL
You can complain about violation of deadlines to:
- the higher tax inspectorate has not yet passed 1 year from the date of violation of these deadlines,
- court within 3 months from the date of refusal to return.
Personal income tax return deadline
After filing a tax refund return, a desk audit begins.
The period for a desk audit according to 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 return during this period? 1. The correctness of filling is checked. Are all fields and sheets of the declaration filled out, are all documents attached, are there any arithmetic errors?
2. The legality and reality of the expenses incurred are checked. The information specified in the declaration is analyzed with the information available at the tax office.
3. The legality and reality of the income received is checked. The information provided 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. Until this information about your income is received by the Federal Tax Service and is reflected in the federal service database, the verification of the declaration will not be completed. Accordingly, the tax will not be refunded.
For example, your employer issued you a 2-NDFL in January, and you immediately submit a 3-NDFL return for a tax refund. However, the employer submits its report on the certificates to the tax office in March. The desk audit will be completed only after the inspector verifies the data specified by you in the declaration with the data specified in the certificate provided by the employer. And the tax refund will only be issued in March or April.
Another reason for the delay in tax refund is that when submitting the declaration, contact numbers are not indicated. The inspector, having checked the declaration and discovered errors in it that need to be corrected, cannot contact the person who submitted it and is forced to send notifications by mail, which takes additional time. Consequently, the tax refund period increases.
Return according to declaration 3-NDFL. Return Features
In order to return money from the budget there are conditions. They are features.
- The deduction is made only within the limits of the tax transferred by you to the budget during the past year. Or, in other words, they will return to you no more than what you contributed.
- The deduction is returned subject to the taxpayer repaying all his debts to the budget.
- An application for a refund can only be written while it lasts 3 years after you have paid this tax (Clause 7, Article 78 of the Tax Code of the Russian Federation).
- Tax returns can be filed back up to three periods. And they are submitted in the form of a document valid in those years. So in 2021 there is an opportunity to submit declarations for 2016, 2021, and 2021. Moreover, for each year the declaration is separate and in its own form.
The exception is non-working pensioners who have bought an apartment. They can claim the deduction for 3 previous periods in one return.
You can return the tax not only by transfer to the account, but also by offset. So, both deductions and payments can be declared in one declaration. For example, payment of tax on the provision of an apartment for rent and deduction for payment for the purchase of medicines. In this case, payment and deduction compensate each other. And in Sec. 2 declarations 3-NDFL the difference is displayed - to pay or receive, which turned out to be greater.
Can it be extended?
If for some reason the Federal Tax Service’s inspection period expires, this is not a problem for civilians. Extension of the CP is impossible either from the point of view of the law or in terms of real and existing practice.
But there is one very important clarification: the desk audit begins anew each time if :
- the taxpayer for some reason withdrew the return in order to submit a new one with corrections;
- The Federal Tax Service noticed violations or incorrect filling out of the document, and then asked the applicant to correct the errors.
If, after filing a new 3-NDFL, you have to adjust it again, the deadline is also reset. Theoretically, such a “game” can take a long time, even 3 years, since the law does not provide for any restrictions on corrections and filing new declarations.
What might be the results of the check?
Roughly speaking, there are three main answer options:
- Data correction. If the tax office does not consider any source of income or purchase or sale to be legal, it has the right to request supporting documentation. After submitting the necessary papers, the CP begins again. In addition, this also includes the return of 3-NDFL to the payer due to its incorrect completion;
- Refusal. This refers to a tax deduction, the provision of which the tax office has the right to refuse (for the same reasons as stated above);
- OK. In all three cases, the Federal Tax Service is obliged to send the applicant a notification of the decision made, and strictly in writing with the seal and signature of the responsible person.
The influence of the deadline on the deduction of personal income tax: material interest in the speed of verification
As it turned out, conducting a desk audit of 3-NDFL in compliance with established deadlines can be beneficial not only to the inspector, who risks receiving disciplinary action for failure to comply with established requirements, but also to the taxpayer himself. This applies to people who expect to receive funds in the form of a tax deduction for expenses. Delaying the process is highly undesirable for them, so they understand the legal aspect of the situation better than others.
In particular, the minimum established period for receiving deductions from 3-NDFL is 4 months, and not 3, like the check itself. The explanation for adding it is very simple - according to the law, the relevant funds are given a month to accrue tax deduction funds. In practice, you rarely have to wait 120 days, although such cases do occur.
How to track
Keep in mind that you can monitor the progress and deadline of the 3-NDFL desk audit on the official website of the Federal Tax Service in the personal account of an individual. There the system shows the percentage of verification of the submitted declaration. Every day it gets bigger. However, this does not mean that the inspectorate analyzes your report several lines a day.
The fact is that in your personal account, the progress of the 3-NDFL audit is reflected in the form of a calculated percentage of 3 months - from the date of the start of the desk audit to the current date.
A simple example of receiving a personal income tax deduction
For those who do not yet understand how this mechanism works, let's consider the simplest situation. But, first, let's say that every citizen has the right to return up to 13% of income tax in the form of a subsequent deduction.
The taxpayer paid for his own education at a higher educational institution in the amount of 80 thousand rubles and has in his hands the corresponding supporting document. His monthly salary for the reporting period was 50 thousand rubles.
Taking into account 13% income tax, personal income tax for the year amounted to 72 thousand. By indicating a deduction in the declaration, he has the right to receive an amount not exceeding 13% of the tax, which amounted to 10 thousand 400 rubles. Considering the amount of personal income tax payment above this value, the taxpayer can count on a full refund.
Conclusion
The deadline for reviewing the 3-NDFL tax return is counted from the day the report is submitted. Now you have submitted your declaration, and then - wait for verification.
There may be calls to the tax office to explain something, to deliver documents. But if you understand well what is written in your declaration, and each figure is personally familiar, then such communication will not confuse you.
Sources
- https://www.klerk.ru/buh/articles/473436/
- https://vKreditBe.ru/sroki-kameralnoj-proverki-3-ndfl/
- https://NalogObzor.info/publ/kak-proverit-status-kameralnoi-proverki-3-ndfl-v-licnom-kabinete-nalogoplatelsika
- https://ur03.net/nalogi/deklaraciya/sroki-proverki.html
- https://ivanovasvet.ru/sroki-rassmotreniya-nalogovoj-deklaracii-3-ndfl.html
- https://www.klerk.ru/buh/articles/477351/
