Tax refund payment deadlines. How long does it take to transfer tax deductions for an apartment? Nuances in individual cases

Taxpayers who incurred financial expenses for treatment, medicines, training, and charitable purposes in the past tax period are entitled to an income tax refund; participants in the voluntary pension co-financing program; those who incurred expenses for construction, acquisition of real estate, completion and finishing of a residential building. The property tax deduction can only be granted once in a lifetime, and there is also an upper limit on the amount for a tax refund in this case.

The Federal Tax Service accepts documents confirming the expenses specified in the 3-NDFL declaration for consideration within three years; after this period, the taxpayer cannot claim tax deduction and return Money.

Procedure for consideration of the application

After acceptance of the declaration by the tax officer, in accordance with Art. 88 of the Tax Code of the Russian Federation, the tax authority is given 3 calendar months to conduct a desk audit of the submitted documents. After this period, a conclusion is issued on the result of this audit and a decision on providing a tax deduction for future tax periods, a refund of the tax paid when purchasing real estate, or a refusal to reimburse costs. In any case, the taxpayer is sent a corresponding notification.

If the Federal Tax Service Inspectorate makes a positive decision, the next stage involves the taxpayer writing an application to transfer funds to the applicant’s current account. The law allows 1 month for this. Thus, the maximum period for transfer if the decision is positive cannot exceed 4 calendar months.

If you submit an incorrectly completed declaration or an incomplete package of documents, you may be required to submit an adjusted declaration, which tax officials must notify officially. The taxpayer has the right at any time to inquire with the Federal Tax Service at what stage of consideration his application is at.

What should I do if all return deadlines have passed and there is no refund?

If the work of the tax inspectorate raises complaints, you can make a written complaint to the regional Department of the Federal Tax Service with a detailed description of the problem. For its submission, a period of 3 calendar months is provided from the moment the inaction of the tax authorities was discovered. The complaint is considered within 1 month. If the issue cannot be resolved, the taxpayer has the right to file a claim in court.

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Fiscal policy Russian Federation supports tax residents in financially difficult situations. The procedure for receiving and the deadlines for returning a tax deduction after the taxpayer submits a declaration to the inspector are regulated by the Tax Code of the Russian Federation, however, some articles of the code contradict each other, so we will figure out how long it takes to return the money.

How tax deduction works

There are restrictions for applying for this type of benefit:

availability of official earnings on which income tax is paid at a rate of 13 percent;
the amount of refunded funds cannot exceed the amount of taxes paid for the year.

Problems with filing a deduction will arise for the following categories of citizens:

individual entrepreneurs (except for those working for OSNO);
women on maternity leave or parents on parental leave;
students;

But there is an exception, if these categories of citizens had income on which they paid personal income tax at a rate of 13% (sale of shares or property, rental of real estate), then they will be able to return no more than the amount of transfers to the budget.

For working citizens, there are two ways to apply for a tax benefit – through the employer and directly at the tax office:

Through the employer. The citizen collects a set of documents and goes to the tax inspector. Within a month, a Federal Tax Service employee makes a decision on the validity of the request and provides the taxpayer with a notification confirming the right to a tax deduction. This paper and application are submitted to the employer’s accounting department, where recalculation is made for the period from the moment the right to deduction appears (within the current calendar year) and tax is not collected in the future until all funds are returned.
Address directly to the tax office it’s simpler, since you don’t have to carry documents to the employer, but there is also a minus - you can submit an application only at the end of the calendar year in which the right to the deduction arose. A 3-NDFL declaration and a 2-NDFL certificate are added to the package of papers. The money is transferred to the employee’s bank account after verification.

Each type of deduction has its own restrictions - the maximum amount, the set of documents also varies. The most popular expenses for which deductions are issued are:

purchase of housing (or a house) or its construction;

With all types of deductions, limits and the necessary documents can be consulted .

Tax deduction payment deadline

The deadlines for returning money when processing tax compensation are specified in Articles 78 and 88 of the Tax Code of the Russian Federation. The stumbling block is the contradiction in them. Paragraph 6 of Article 78 regulates the one-month period for crediting funds after the taxpayer submits an application and declaration, but Article 88 gives the inspector three months to conduct a desk audit, so the month period begins to count after its completion. This point is confirmed by Letter of the Ministry of Finance of Russia dated July 11, 2014 N 03-04-05/34120

Options for late returns

Sometimes it happens that a person submitted all the documents on time, but the money is still not paid or the transfer of funds occurred later. The human factor cannot be excluded, therefore paragraph 10 of Article 78 of the Tax Code of the Russian Federation provides for punishment for such a violation. In this case, interest is charged for each overdue day based on the refinancing rate of the Central Bank of the Russian Federation. You need to be prepared for the fact that receiving compensation for late returns from the tax service will not be easy. But there is a possibility that the taxpayer himself is to blame for the delay in transfers:

An incomplete set of documents was provided or there is not enough information for a full check. In this case, the inspector tries to contact by phone call or letter indicating the need to deliver the necessary papers, but sometimes citizens do not answer phone calls or live at a different address and do not receive correspondence.
Account was not specified, where the money should be transferred or is indicated with an error. In such a situation, an unsuccessful attempt to transfer funds occurs.
If the taxpayer there is a tax debt, penalties or fines. In this case, only the balance after repayment of the debt is transferred to the citizen’s account or, if the debt is greater than the amount of the deduction refund, it partially covers the debt without transferring to the account. The inspector does this procedure without informing the citizen.

Procedure:

Call the Federal Tax Service and ask to speak with the debt settlement department, and ask a question about the delay in payments, how long to wait for them to be calculated.
If the call does not help, a statement of claim is written. If there is no result, a complaint is written to the central office of the tax authority.

If the payment is not received on time, the tax office must compensate for the damage using the formula: the amount of overpaid tax is multiplied by the actual delay in days and by the refinancing rate of the Central Bank of Russia and divided by 360 days.

The last resort, used in extreme cases, is to go to court. The claim is drawn up in two copies - one to the taxpayer, which must contain the entry number and personal signature of the employee who accepted the paper, and the second is sent by registered mail with notification and inventory. After this, if the money does not arrive in the account, the applicant goes to court. The claim specifies the deadline for filing the application and declaration.

Therefore, you should be very careful when filling out the documents. Otherwise, the refund of overpaid tax may be very delayed.

Purchasing your own apartment is always a joyful event for a person and his family members. However, not everyone can afford this; the reason for this is the lack of property funds.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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In order to alleviate the situation of citizens, the state provides benefits, one of which is.

Personal income tax refund

In addition, the tax preference is linked not to the real estate, but to the recipient of the deduction.

For example, spouses can use this benefit separately. The presented innovations apply only to those property owners who acquired it and registered their rights no later than 2020.

The next change is the inclusion in the property deduction of costs for construction and finishing work of premises:

for them to be taken into account, they must be included in the purchase and sale agreement;
the contract must indicate that the apartment is being purchased without finishing.

An important point is the need to confirm the costs in documentary form, otherwise their payment will be refused.

Deadlines for paying tax deductions when purchasing an apartment

It is the amount of money by which the profit base subject to income tax is reduced.

The following may exercise the right to receive it:

citizens of Russia;
persons who have reached retirement age;
children under 18 years of age.

The statute of limitations for filing a deduction is three years.

Moreover, the terms for consideration of the application with attached documentation for receiving benefits at the tax office are provided:

thirty days if they are presented at the place of performance of the work function;
ninety days if they are submitted to the tax authority.

After checking the documents, a decision is made to issue a deduction, for which ten days are allotted.

For a mortgage

There are no deadlines for paying tax deductions when purchasing an apartment. The benefit can be applied for at any time after receiving a certificate of ownership of the property.

The only limitation is the statute of limitations, which is three years.

It follows from this that the calculation of the tax amount that will be returned to the payer is carried out for the last three years.

For pensioners

In accordance with the law, they have the right to apply for a personal income tax deduction.

The refund period for tax deductions when purchasing an apartment for pensioners is three years:

it can only be received by those citizens who retired and immediately purchased real estate;
if this is not done, then the property deduction will not be issued, since pensioners in the Russian Federation do not pay income tax.

Registration procedure

The procedure for filing a tax deduction is not associated with difficulties.

For it you need:

collect a package of documents;
draw up an application correctly;

Submitting an application

An application for an income tax refund is drawn up in any form.

It is important to indicate:

place of registration;
reasons for receiving benefits and other most important points.

Documentation

To apply for a deduction, you will need to provide a package of documents consisting of:

income certificates 2-NDFL;
certificates of ownership;
purchase agreements;
real estate acceptance certificate;
tax return.

How to calculate?

tax = cost of the apartment – amount of deduction * 13%.

Receiving funds

There are two ways to receive tax deductions:

When contacting the employer, so that the tax is no longer withheld.
When contacting the tax authorities for a one-time payment.

Each of them needs to be considered in more detail.

Methods

If the taxpayer is interested in receiving the amount in cash, he must submit a 3-NDFL declaration to the tax service at the place of registration.

If a positive decision is made, the applicant will receive notification of this.

You must apply for payment of funds at the end of the calendar year so that it is taken into account in the calculations. If payment is delayed, the tax authority must compensate the penalty.

You can obtain funds by contacting your employer. You don't have to wait until the end of the calendar year to do this.

Regarding this method, it is important to note that 13% tax will not be withheld from earnings until the amount of these payments is equal to the deduction amount.

Any citizen who regularly pays taxes is interested in the question: how long to wait for a tax deduction after submitting all the necessary official papers? The problems of deadlines for returning deductions after filing a declaration, deadlines for crediting money after a desk audit, and paying tax deductions after filing and sending an application are also relevant. Of course, many taxpayers are concerned about how to find out the specific time of enrollment. Today we will look at questions about the timing of the return of the tax deduction, find out what it is based on, and explain what to do if the money is not credited.

The principle of tax deduction

This privilege is not available to every person: it can only be used by an individual recognized as a tax resident of the Russian Federation. A citizen must have an officially registered salary.

Who is not eligible to apply for benefits:

unemployed persons of retirement age;
parents on maternity leave.

Please note that this tax benefit cannot also be used by people who are registered with the employment service and receive the corresponding allowance.

When is it necessary to visit the institutions responsible for this problem? If you find yourself in the following situations:

bought medicines;
paid for medicine or education;
made contributions to charity;
purchased or sold real estate;
transferred money to the Pension Fund or via VHI.

note! Only the tax that actually went to the budget can be refunded. Consequently, a citizen paying taxes cannot request more money than he actually paid to the state.

Types of such deductions:

social plan deduction: Article 219 of the Tax Code of the Russian Federation. This can include a tax deduction for treatment, training, and so on;
standard plan deduction: Article 218;
investment plan deduction: Article 219.1;
property plan deduction: Article 220. This may include a tax deduction for housing: an apartment, a house, a plot of land, mortgage interest payments and a loan for housing construction.

Terms of consideration and payment

The time period for providing a deduction through the Federal Tax Service after sending all the necessary papers consists of the following stages:

the time period required to verify the 3-NDFL declaration;
the time period spent on crediting money according to the citizen’s details.

The number of months after which the tax office makes a deduction is also related to the date of filing an application for a refund of the amount of tax paid in excess of the norm.

note! If deductions are provided to you by your superiors, the official papers received from you are studied at slightly different time periods, which we will also mention.

How long does it take to verify a deduction?

Let's first understand the term “desk tax audit”. It means checking compliance with the laws of the Russian Federation on taxes and fees on the basis of the tax declaration and documentation sent by the applicant to the Federal Tax Service, papers held by the tax institution itself.

It doesn’t matter how you submit the documentation: using online resources, or submitting them yourself to provide a deduction for medications or medical treatments, or to obtain a deduction for property - the time allotted for verification remains the same.

note! A desk audit of the 3-NDFL declaration is carried out by competent employees of the Federal Tax Service, who follow their work responsibilities. A special verdict is not required from the head of the tax authority.

Let us indicate how long it takes for a desk audit of a 3-NDFL declaration regarding a tax deduction. Based on the second paragraph of Article 88 of the Tax Code of our country, the time allotted for analyzing the provided documentation consists of three months from the date the citizen sent the declaration.

When a document is sent via regular mail, the analysis activities also last three months and start from the date the letter was received, and not from the day the person sent the official papers (Letter of the Ministry of Finance of the Russian Federation dated June 19, 2012, number 03-02- 08/52).

note! If, during the inspection, shortcomings are discovered in the submitted declaration, or inconsistencies are identified between the data specified in the documentation, the sender is notified of the problems and is required to provide explanations or correct errors and inconsistencies. Of course, as a result, the inspection and return times increase.

Deadline for checking the updated declaration

When, before the end of the check we mentioned, the citizen paying taxes sends an updated 3-NDFL declaration, the check of the papers sent before stops. Now employees will review the updated declaration. Three months are allotted for this.

If a person was forced to clarify the declaration based on the requirements of the Federal Tax Service, the time allotted for verification activities of the 3-NDFL declaration in the updated variation is also no more than three months.

Deadline for providing a deduction after submitting the application

Based on current laws, the time for crediting money is one month from the date of submission of the sent documents to the tax office. It is important to remember that when applying for a tax plan deduction, the time after which it will be provided to you is related to exactly when you sent your application with the corresponding request. Let's explore the possible options.

Terms of personal income tax reimbursement during practical consideration

If we look at the issue from a practical point of view, the time allotted for crediting a tax deduction usually ranges from six months or more. Note: this time period is counted from the day the application with the corresponding request is written, which is best sent to the tax inspector along with the 3-NDFL declaration. If you do not send this paper, but only send the tax authority calculations of the individual’s profit, no credits will be sent to your address.

Important Information

It must be said that if the tax authorities violate the deadlines established by law for refunding taxes, then a penalty will be charged daily, based on the volume of the rate of the Central Bank of the country.

If you have not received your money back on time, you need to protect the rights of the taxpayer. What they do for this:

When will the deduction be returned?

A citizen who regularly pays taxes has the right, along with 3-NDFL, to submit an application for compensation for taxes paid in excess of the norm. In such a situation, the period for crediting a tax deduction when sending an application is counted from the date the citizen submits an application for the return of a certain amount of money, but not earlier than from the date of completion of the verification of the declaration or from the moment when this verification should be completed on the basis of Article 88 of the Tax Code of our country . This is approved by Letter of the Ministry of Finance of Russia dated July 11, 2014, number 03-04-05/34120.

note! In other words, when you together send a declaration and an application for a tax refund to the Federal Tax Service, the time frame for providing a tax deduction lasts no more than three months for verification and no more than a month for crediting the amount of money according to the specified details.

Deadline for refunding the deduction if the application is sent after a desk audit

Sometimes there are situations that the taxpayer does not send a tax refund application along with a declaration in Form 3-NDFL and other documentation related to the tax deduction. Then this application must be sent to the Federal Tax Service upon completion of the desk verification activities.

How long will it take to return the tax deduction in such a situation? The time period from the date the declaration is sent until the funds are credited to your account will increase. Initially, a desk audit lasts for a maximum of 3 months, and then, when a positive verdict is made, you need to write an application for a refund in the amount of tax paid in excess of the norm. When the tax authority receives the application, no more than a month is given to credit the money.

note! Based on the seventh paragraph of Article 78 of the Tax Code, an application for credit or compensation of the amount of tax paid in excess of the norm is submitted within three years from the date of payment of the said funds. If the deduction is issued on the verge of expiration, the application for the return of the desired funds should be sent along with the declaration and other official papers, without waiting until the verification is completed.

The deadline for crediting funds according to your details is related to questions regarding your documentation that arise from tax officials from the time of filing an application for a tax refund.

Let's summarize the timing of crediting money in relation to taxes paid in excess of the norm. We base it on the moment the documentation is sent and the desk verification activities are completed.

When you have submitted an application for tax compensation along with your declaration, the time to pay this deduction from the date of submission lasts a maximum of 4 months.
When a request for compensation for overpaid tax is submitted upon completion of a desk audit, the time after which the funds will arrive depends on the speed of filling out the application after all verification activities (three months for verification, the time period allotted for writing, sending and receiving the application, month for crediting money).

Let’s figure out how long after the completion of verification activities the money will be credited in situations in which an application for compensation for overpaid tax is sent to the tax authority along with a declaration in Form 3-NDFL. The funds will be credited one month after the verification is completed.

note! If the application was sent to the Federal Tax Service upon completion of desk audits, then the time allotted for compensation of overpaid money consists of the period allotted for drawing up and sending the application, and the month required to transfer funds to the specified details.

How to find out when the money will be credited?

So, we have dealt with the long-term deadlines allocated for checking and crediting funds. Now the question is quite logical: how to find out exactly when the amount of money specified in the application will be deducted?

Approximate information about what stage the deduction is currently at: desk audits are underway, a positive or negative verdict has been made, whether a tax office employee has any questions, and to find out exactly when the funds will arrive in the following ways:

visit the Federal Tax Service yourself;
make a call to the Federal Tax Service;
go to the taxpayer's personal account.

If you sent official documents to the tax office in person and never used Personal Area, you first need to gain access to the resource. How to do it? You can go to the Federal Tax Service, located in our country, or use the data that is suitable for entering the government services portal.

By logging into your personal account, you can familiarize yourself with the dates of registration of the application, the start of verification activities, the verification stage, and so on. You can also clarify when the inspection is completed and what the decision was.

What if the tax authority does not calculate the deduction within the established time frame?

Sometimes the Federal Tax Service does not transfer the funds declared by the citizen within the time limits established by law. In this case, you need to figure out why the money is not being transferred to you.

note! If you were not credited with tax deduction money on time due to an error by an employee of this institution, then for each day of delay the amount is subject to a penalty based on the current rate of the Central Bank of Russia.

There can be many reasons for delays in the transfer of funds.

Table "The most common reasons."

Cause	Description
Reason one	The desk verification activities of the data specified in the declaration have not been completed.
Reason two	The amount of tax paid in excess acted as compensation for existing tax debt, if any. These checks are carried out by the tax authority, without additional applications. The money that remains after compensation will be sent to the citizen’s account.
Reason three	The application for a refund of overpaid tax was lost by the tax authority. To protect against such cases, it is advisable to make a copy of the application and ask the employee to mark the receipt of the documentation with the date. If you have such paper, you can request interest compensation (in a situation where, from the moment the application was sent, the period specified by law for the return of the requested funds has expired).

note! If the funds are not credited according to your details, then you have the right to file a complaint with a higher institution or court.

There is a possibility that the tax-paying citizen is to blame for the fact that contributions to him are delayed.

Table “Frequent reasons provoked by the applicant himself.”

Cause	Description
Reason one	An incomplete package of documentation was sent or there is not enough information to conduct a full audit. Then the tax office employee will try to call you by phone or send you a letter with the relevant information: that you need to show the remaining documents. However, there are situations when a person ignores calls or lives at a different address and does not receive letters sent to him.
Reason two	The details to which funds should be credited were not specified, or an error was made in these data. Then the tax office will try to transfer the money to you, but, naturally, this will not end in anything.
Reason three	The citizen who submitted the application has debts on taxes, penalties or fines. Then the funds remaining after compensation of the said debts are credited to his account. And if the debt is higher than the requested amount, then the debt is partially closed - naturally, in this case, no money is credited to the person. Please note that employees in such situations are not obliged to inform you about these manipulations.
Reason four	The person did not submit an application for compensation of the necessary funds attached to the declaration. But in this application the data is written according to which the funds are credited. Naturally, in such a situation it is simply impossible to send you money.

You don't have to wait until four months have passed to start finding out why the IRS is not sending a tax deduction to your account. There is a possibility that the employee was not able to clarify all the sharp corners regarding the documents you provided. This will become clear three months later (at the end of the desk verification activities). So if after the specified period everything is quiet, you can go to your personal account or, in situations where you sent all the papers yourself, you need to go to the tax office and ask a question about the results of the audit.

When the desk verification activities are completed, a verdict is made in your favor and the application for the required amount of money is sent, then the probable reason why the money has not been received into the account may be your mistake in the application. There are often situations when applicants write the details incorrectly, so the tax office simply cannot send the money.

If you are sure that you have not made any mistakes, but the money is not credited to you, what should you do? You can write an application to the Federal Tax Service by sending it by mail or giving it during a personal visit to the institution. The same can be done using the tax service website. If the funds do not arrive within the legally established time frame, you must send a complaint to the Federal Tax Service, and then to higher authorities.

Deadlines for filing a complaint:

to the Federal Tax Service: one year from the date when the payment deadlines were violated;
to court: 3 months from the date when the citizen was notified of the decision not in his favor.

note! The claim must be written in two copies. The paper remaining with the applicant must contain the entry number and signature of the employee involved in processing. You can also send documentation by registered letter with an inventory.

If the actions taken were not enough, the citizen has the right to file a claim in court, which indicates the deadline for filing the application and completed form 3-NDFL.

Alas, the mechanisms for paying tax deductions are far from ideal. There are frequent cases of delays. Tax institutions have room for improvement. To avoid delays, you need to immediately visit the tax inspector after completing the desk audits and find out how long it will take for the funds to be credited to you.

Deadline for consideration of an application for tax deduction through the authorities

Some people prefer to receive their deduction through their boss. In this case, you must first send the required official documents to the tax authority.

The time period allotted for approval of the right to provide this type of deduction through the boss is a maximum of a calendar month:

from the date of sending the documentation confirming the right to receive a tax deduction for the property plan when purchasing an apartment, house, rooms, land, to pay off mortgage interest rates. Upon completion of the audit, you will be provided with a “Notification of confirmation of the taxpayer’s right to property tax deductions provided for in subparagraphs 3 and 4 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation.” You must contact the company’s accounting department with this paper - then personal income tax will not be withheld from your earnings;
from the moment of sending the application and documentation confirming the right to provide a social tax deduction for medical procedures, training, deductions in the amount of insurance premiums under a voluntary life insurance agreement. Upon completion of the verification activities, you will be provided with a “Notice of confirmation of the taxpayer’s right to receive social tax deductions provided for in subparagraphs 2, 3 and 4 (in terms of social tax deduction in the amount of insurance premiums under the voluntary life insurance agreement (agreements)) of paragraph 1 of Article 219 of the Tax Code of the Russian Federation " Please contact the company's accounting department with this paper. The social type of deduction is provided by the tax agent starting from the month the employee contacts the boss.

When you send all the necessary official papers required to credit the tax deduction, you will need to wait for the end of verification activities and the transfer of funds according to your details.

From all of the above, we learned that the timing of the return of tax deductions is influenced by several factors, we also learned how to speed up the receipt of funds, what slows down this process and what to do if payments are late or delayed.