Tax deduction: terms of payment after application and features
In Russia, many make out a tax deduction. The timing of the payment of the money is variable. Nevertheless, according to the law, citizens must receive a deduction at a certain time. Otherwise, the tax service will pay late fees. What are the terms of tax deductions? What can the population face? You can read the answers below!
The concept of return
A tax deduction is a return of 13% of money from one or another expenditure. For today in Russia it is possible to return money:
- for the purchase of property;
- for payment of training;
- for treatment;
- for children.
At the same time, a deduction is allowed onlyadult citizens receiving stable income, taxed by 13% income tax. If this rule is not respected, you will not qualify for a refund.
Decor
How to apply for a tax deduction? The timing of the payment of the put money plays an important role. But first you need to understand the order of the request. Otherwise, you can not wait for the return of personal income tax.
In general, the registration of a tax deduction is reduced to the following actions:
- Collect the documents required for a particular case. The exact list of necessary securities can be specified in the Federal Tax Service. It will differ in a variety of transactions.
- Make an application for a deduction.
- Submit a written request with the prepared documents to the FTS at the place of residence.
- Get results from the tax service. When the request is satisfied, you can expect the receipt of funds to the account specified in the application.
This is how the tax deduction is drawn up. Terms of payment of the funds are varied. What can be the situation?
Common rules
It all depends on the situation. What is the deadline for paying a tax deduction in Russia?
Article 78 of the Tax Code establishesstrict timeframe in this respect. The legislation of the Russian Federation states that cash in the form of deductions, as well as overpaid taxes / penalties / fees are subject to return after a written request from the taxpayer.
But that is not all. What is the deadline for paying the tax deduction? Article 78 of the relevant code of the Russian Federation specifies that this operation is given for 1 month. The countdown starts from the moment you submit the application form.
Ambiguity
Accordingly, if the tax authoritiesthere are no claims to the documents of the taxpayer, money is required to be transferred within a month. But the Tax Code does not specify which month is considered - full or incomplete.
In the literal sense, the second variant of the development of events is understood. Suppose that a citizen stated about the desire to receive a deduction on March 28. Then by April 1, he must return the money.
In practice, it is difficult to imagine such situations. For the specified period it is necessary to check up documents on a tax deduction. The timing of payment of financial compensation will not increase. The Tax Code of the Russian Federation also indicates that all the ambiguities and inaccuracies in the laws are interpreted in favor of the taxpayer.
Full months
But that's not all. It will be necessary to study the tax legislation of the Russian Federation in more detail. What do they say about full and incomplete months for the return of overpayments and deductions?
Suppose that a tax deduction is drawn up forbuying an apartment. The payment terms in this case will be equal to one month. A citizen submits a declaration, documents and a statement in March. Then the full month will expire in April. And by May 1, the tax authorities are required to transfer funds to the account of the taxpayer. In the event of delay, payment of a penalty by the relevant state authority is for each day.
Without a statement
The term of payment of the tax deduction after filingThe statement with the documents and the declaration is already clear. It is 1 month. And nothing more. But this does not mean at all that the citizen will quickly transfer the put money on the specified requisites. Russian legislation in this area has many features.
For example, it is worth paying attention to the fact that the Federal Tax Servicewill start the countdown of the prescribed month only from the moment of receiving a written application from the taxpayer. While this paper is not available, there is no need to wait for the allotted time for a refund. Tax authorities can indefinitely delay this moment.
You can say this: there is no statement - no money. The deadline for the payment of a tax deduction after the submission of a declaration without a statement is not established. They just do not have a place.
Practice
In reality, the situation is different. The deadline for the payment of a tax deduction after submitting an application under the law is 1 month. But in practice the tax authorities usually extend this period. How exactly?
By organizing the verification of documents. It is called cameral. The state body takes only 3 months to conduct it. And nothing more.
Accordingly, after the end of this periodthe taxpayer must either refuse to return money, or transfer them to the specified details. The exceptions are cases where a desk audit was conducted without a written statement of deduction. In this case, you will not be eligible for a refund.
What will be the deadline for paying the tax deduction aftersubmitting an application for this operation together with documents and a declaration? When organizing a desk audit, the funds must be reimbursed no later than the deadline for the completion of the inspection or until the moment when the given operation was to be completed.
It follows that the terms of payment of the tax deduction are increased by 2 months. At a desk audit, the money is refunded within 3 months.
From time and place
Nevertheless, all the information listed aboveis not exhaustive. In fact, there are other situations. Some tax departments believe that they can transfer money in the form of a refund or a deduction for more than 3 months. How many?
Need to get a property tax deduction? Terms of payment of money can be from 1 month to 4 years. How did the second figure come about?
The thing is that some FNS believe thatat desk inspections they should be convinced only of the authenticity of documents and take an appropriate decision. And after the taxpayer was informed of the positive response to the request, count down 1 month for the transfer of money.
It should be noted that manyThe tax authorities refuse to accept documents for a deduction together with the application. This is necessary in order to avoid unnecessary disputes over the terms of the refund. Initially, taxpayers are recommended to file declarations and documents for verification, then receive a response from the Federal Tax Service and only then write an application for a deduction. In general, this procedure violates the established legislation of the Russian Federation.
Results and conclusions
Is a tax deduction for an apartment purchased? Terms of payment of relying money are ambiguous. As a rule, it is necessary to wait for a response from the tax authorities on the reimbursement of funds. Funds must come within a month. Or after a desk audit. Only after that you can expect 13% of spending.
Based on the foregoing,taxpayers come to the conclusion that the tax deduction is returned within 4 months. Three of them - this is the verification of documents, one - the time for the commission of banking transactions.
In fact, according to the law, this percentage shouldbe refunded to the taxpayer after the end of the current month when submitting a corresponding written request, provided there are no claims to the proposed documents. But in practice, citizens usually just wait. They do not need extra judicial debate.
So on what to navigate? The deadline for paying the tax deduction is 4 months. And nothing more. But in some cases, money can be repaid faster. This is done at the discretion of the tax authorities. Therefore, the topic under study has many controversial issues.
With all this, if the taxpayer complainson the actions of the tax, most likely, the court will take his side. More precise information on the terms of return of deductions is recommended to be specified in each FTS separately. Only employees of these government agencies will be able to fully answer the question posed.
