In Russia, many draw up a tax deduction. The timing of the payment of cash is variable. However, by law, citizens must receive a deduction at a specific time. Otherwise, the tax service will pay late fees. What are the deadlines for issuing tax deductions? What can the population face? You can read the answers below!
Return concept
A tax deduction is a refund of 13% of funds from certain expenses. Today in Russia you can return the money:
- for the purchase of property;
- for tuition fees;
- for treatment;
- for the children.
At the same time, a deduction is allowed only to adult citizens who receive a stable income, subject to 13% income tax. If this rule is not respected, it will not work to claim a refund.
Decor
How to apply for a tax deduction? The due dates for paid money play an important role. But first you need to understand the procedure for submitting the appropriate request. Otherwise, you can not wait for the return of personal income tax.
In general, the registration of a tax type deduction is reduced to the following actions:
- Collect the documents necessary for a particular case. The exact list of required securities can be clarified by the Federal Tax Service. It will be different in a variety of transactions.
- Make a deduction application.
- Submit a written request with the prepared documents to the Federal Tax Service at the place of registration.
- Get results from the tax office. If the request is satisfied, you can expect the receipt of funds to the account specified in the application.
This is how a tax deduction is made. The timing of payment of the required funds varies. What could be the situation?
Generally accepted rules
It all depends on the situation. What is the deadline for tax deduction in Russia?
Article 78 of the Tax Code sets a tight time frame in this regard. The legislation of the Russian Federation states that monetary funds in the form of deductions, as well as excessively paid taxes / penalties / fees, are subject to return after a written request from the taxpayer.
But that is not all. What are the deadlines for paying a tax deduction? In article 78 of the corresponding code of the Russian Federation, it is indicated that 1 month is allotted for this operation. The countdown starts from the moment you submit the application of the established form.
Ambiguity
Accordingly, if the tax authorities have no complaints about the documents of the taxpayer, the funds must be transferred within a month. But the Tax Code does not indicate which month is considered - full or incomplete.
In the literal sense, the second scenario is understood. Suppose a citizen declared his desire to receive a deduction on March 28. Then by April 1 they should return the money.
In practice, such situations are hard to imagine. For the specified period, you will have to check the documents for a tax deduction. The timing of payment of financial compensation will not increase. The tax code of the Russian Federation also indicates that all ambiguities and inaccuracies in the laws are interpreted in favor of the taxpayer.
Full months
But that is not all. We will have to study the tax legislation of the Russian Federation in more detail. What do they say about full and incomplete months when returning overpayments and deductions?
Suppose that a tax deduction is made when buying an apartment. The terms of payment in this case will be equal to one month. A citizen submits a declaration, documents and application in March. Then the full month will expire in April. And by May 1, tax authorities are required to transfer funds to the account of the taxpayer. In case of delay, a penalty is due by the relevant state authority for each day.
No statement
The deadline for paying a tax deduction after submitting an application with documents and a declaration is already clear. It is 1 month. And nothing more. But this does not mean at all that the citizen will quickly receive the money transferred according to the specified details. Russian legislation in this area has many features.
For example, it is worth paying attention to the fact that the Federal Tax Service will begin the countdown of the set month only from the moment of receiving a written statement from the taxpayer. While this paper is not there, you do not need to wait the allotted time for a refund. Tax authorities can delay this moment indefinitely.
We can say this: no statement - no money. The deadlines for the payment of the tax deduction after filing a declaration without an application have not been established. They simply do not have a place.
Practice
In reality, the situation is different. The deadline for tax deduction after filing an application under the law is 1 month. But in fact, tax authorities usually extend this period. How exactly?
By organizing verification of documents. It is called cameral. Only 3 months are allotted to it by the state body. And nothing more.
Accordingly, after the end of such a period, the taxpayer must either refuse to return the money, or transfer them at the specified details. The exception is cases where a desk audit was conducted without a written deduction. In this case, claiming a refund will not work.
What will be the deadline for paying the tax deduction after submitting an application for this operation together with documents and a declaration? When organizing a desk audit, funds must be reimbursed no later than the deadline for the audit or until the time when this operation was supposed to be completed.
It follows that the terms of payment of the tax deduction are increased by 2 months. In a desk audit, money is reimbursed within 3 months.
From place and time
However, all the information listed above is not exhaustive. In reality, there are other situations. Some tax departments believe that they can transfer money in the form of a refund or deduction for more than 3 months. How much exactly?
Need to get a property tax deduction? The terms of payment of money can be from 1 month to 4. How did you get the second digit?
The thing is that some FTS believe that during desk audits they should only verify the authenticity of documents and make an appropriate decision. And after the taxpayer has been informed of a positive response to the request, count 1 month for the transfer of money.
It should be noted that many tax authorities refuse to accept documents for deduction along with the application. This is necessary in order to avoid unnecessary disputes regarding the timing of the return of funds. Initially, taxpayers are recommended to submit declarations and documents for verification, then receive a response from the Federal Tax Service and only then write a deduction. In general, this procedure violates the established legislation of the Russian Federation.
Summary and Conclusions
Is a tax deduction made when buying an apartment? The timing of payment of relying money is ambiguous. As a rule, you need to wait for a response from the tax authorities about the refund. Funds must come within a month. Or after a desk audit. Only after this, you can wait 13% of the spending.
Based on the foregoing, taxpayers conclude that the tax deduction is returned within 4 months. Three of them are checking documents, one is the time to complete banking operations.
In fact, according to the law, the specified percentage must be refunded to the taxpayer after the end of the current month upon submission of the corresponding written request, provided that there are no claims to the proposed documents. But in practice, citizens usually just wait. They do not need extra judicial debate.
So what to focus on? The tax deduction deadlines reach 4 months. And nothing more. But in some cases, money can be refunded 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 complains about the actions of the tax, most likely, the court will take his side. It is recommended to clarify more precise information on the terms of the return of deductions in each FTS separately. Only employees of these government bodies will be able to 100% answer the question.