How long does it take for the tax deduction to arrive? Transfer tax deduction deadlines. Deduction for purchased housing is issued without a limitation period

Citizens of the Russian Federation have the right to receive tax deductions - a refund of part of the cost of buying real estate, medical treatment, training and many other reasons.

How long does it take to get the tax deduction refunded?

There are two ways to apply for a deduction - on your own or through an employer. There are several tangible differences between them - both in terms and in the content of the procedures.

An independent appeal to the Federal Tax Service is a procedure that includes checking the applicant's documents within three months (and if it is required to provide clarifying information, this period may increase), and this is the main disadvantage of this method of interaction with the tax inspectorate.

Is this the ideal way to get your tax deduction faster? More likely no than yes. Moreover, for some applicants it is difficult to independently submit a declaration in the form of 3-NDFL, especially for those who are inexperienced in this matter. If an error is made in this document, the tax office will refuse to pay the deduction.

How long will the tax deduction be returned when employing the employer's resources?

In fact, much faster than on your own. However, in this case, the deduction takes on a completely different form. These will not be payments from the budget, but, on the contrary, legal underpayments to it of amounts equivalent to 13% of revenues. An employee who has the right to deduction provides his employer with a document (notification) that confirms this right. This notification can be obtained at the FTS branch at the place of registration. Having received the document, the employer may not pay 13% of the employee's salary as tax. Underpayment to the budget is possible within the amount calculated according to the expenses of the citizen in the year when they were made (for property deduction - until the amount of underpayments of personal income tax reaches 260 thousand rubles, or until the employee is fired).

How quickly is the tax deduction transferred when you contact the Federal Tax Service on your own?

The average time for transferring money to a citizen's current account from the moment the documents are approved by the Federal Tax Service is within a month. That is, out of the three months allotted for checking the application, the FTS spends a maximum of two on checking the data.

How long does it take for employers to refund tax deductions?

When working with an employer, deadlines are one of the main advantages: the Tax Service issues a notice of the right of non-payment of personal income tax within a month. Then the tax is refunded (more precisely, not transferred to the budget) twice a month - with each salary.

At the same time, the second method also has disadvantages:

1. You cannot receive the entire amount of the deduction at a time. Many claimants are unaware of this when they return the tax deduction.

2. Payments cease to be accrued upon dismissal. Start this process again by getting a job and transferring a new notification from the Federal Tax Service to another employer.

Tax deduction faster

Russian laws do not contain direct prescriptions that would oblige the Federal Tax Service to process deduction applications as quickly as possible. Only the deadline for consideration of citizens' applications has been established - 3 months for self-registration of a deduction (in the form of lump sum payments), 1 month - for issuing a notice of the right to deduction for the employer. The bulk of the time within the allotted time frame is devoted to checking the documents and information provided by the citizen. Actually, a bank transfer takes a little time - 2-3 days.

Many citizens of the Russian Federation want to receive payments within the framework of the deduction as soon as possible. But all the law allows is to make sure that the deadlines for considering applications are met. If three months (for self-registration) or one month (when receiving documents for the employer) have passed, and there is no result, then you can influence the Federal Tax Service in several ways. The most accessible one is to complain to the Ministry of Finance (in writing, by phone or via the online form posted at http://minfin.ru/ru/appeal/form/). If this does not work, you can safely go to court.

Entrust the filling of the declaration to professionals

Entrust the filling of the declaration to our specialists. We will do all the work efficiently and in the shortest possible time.

After filing a 3-NDFL declaration for tax deduction at the IFTS, most citizens ask the question: "When will I receive the payments due to me?" Many believe that in this matter everything depends only on the will of chance and their own luck. In fact, there are established deadlines during which tax officials must consider your 3-NDFL declaration, make a decision on the payment of money and, in case of a positive decision, transfer funds according to the details you specified earlier.

The timing of the payment of the tax deduction after the delivery of 3 personal income tax.

After submitting the declaration and all related documents to the tax authority, it carries out a desk check, which includes a direct check of the declaration itself, as well as all the documents provided for their authenticity, by requesting information from the relevant authorities that issued these documents. Upon completion of the office audit, the IFTS makes a decision on the provision or non-provision of a tax deduction.

The decision to grant a tax deduction must be made within 3 months from the date of filing the declaration, in accordance with Article 88 of the Tax Code of the Russian Federation.

It will not be superfluous to note that if you have a personal taxpayer account, you can follow the progress of checking your declaration in the section "Taxpayer documents> electronic document flow". After the Tax Service has made a positive decision on the payment of the deductions due to you, you must transfer the funds to the current account specified in the application.

In accordance with Art. 78 of the Tax Code of the Russian Federation, the transfer of funds may take one month.

In total, in the most unfortunate set of circumstances, the tax deduction will have to wait no more than 4 months. If the payment deadline has been delayed for a longer time, you can contact your tax office to find out the reasons.

When contacting government agencies, taxpayers often face problems: what to do if the Tax Service does not pay the tax deduction on time? This situation is widespread, and often through the fault of the applicants themselves.

But it also happens that the tax authorities violate the rights of citizens. Where to complain and what actions to take to speed up the process of refunding funds from the budget?

Tax does not refund personal income tax deduction - why complain? Before asking such a question, you need to know exactly when, according to the law, the answer should come. How long does it take for the Tax Service to transfer the deduction?

the declaration is checked 3 months from the date of acceptance by the Federal Tax Service, the same period for consideration of 3-NDFL for a tax refund filed through the Personal Account, here it can be tracked;
then you need to wait another 1 month from the moment of filing an application for a refund or from the day of the end of the desk audit in accordance with clause 6 of article 78 of the Tax Code of the Russian Federation;
it takes a few days for the bank to process the payment and credit the money to the client's account.

Now let's calculate how quickly the IFTS returns personal income tax. It turns out that the maximum period is 4 months + another 1-2 business days. This position is confirmed by the Letter of the Ministry of Finance dated July 11, 2014 No. 03-04-05 / 34120 and the Letter of the Federal Tax Service of Russia dated October 26, 2012 No. ЕД-4-3 / [email protected]

Let's take an example, how long should the Tax Service return the deduction for an apartment? The documents along with the application were submitted on 03/22/2019, the verification will end on 06/23/2019, the funds will be sent until 07/24/2019. Accordingly, it is necessary to expect the receipt of the overpaid tax within a couple of working days.

The reasons why the FTS did not return the overpaid tax

Having found out when the Tax Service transfers the deduction after checking the declaration, you need to understand what the delays in the return may be related to. There are not many reasons:

You forgot to file with 3-NDFL. If so, you can submit the document at any time. Within 30 days, the paper will be reviewed and the funds will be sent to a bank account;
You did not provide payment details or made mistakes - the money cannot reach;
You have arrears on fines and other taxes - the IFTS did not list the compensation, as it sent it to offset the existing debt;
Based on the results of consideration of the declaration, a decision was made to refuse - for example, there are inconsistencies in the information, there are no papers confirming the expenses, etc. The decision must be sent to the taxpayer;
The application was lost - such situations are rare, but can also be the reason why the Tax Service does not transfer the deduction if 4 months have passed;
The fault lies entirely with the Federal Tax Service - the delay is due to the workload, incompetence of employees or other reasons that should not worry the taxpayer.

If the IFTS does not return personal income tax for more than a month from the moment the decision on the deduction was made, then you need to find out the reasons for the delays, and then understand what needs to be done.

Where to complain about violation of the deadline for receiving a deduction?

When the Tax Service does not transfer the property deduction on time for no objective reason, what should be done in this situation? There are several ways to influence the return process:

Call or personally go to the IFTS, if the tax deduction has not arrived on time, find out what the delays are connected with;
Submit an application to the head of the Inspectorate, telling about the situation - indicate the date of sending the documents, the presence of arrears, the date when the desk audit was completed, write "I can not get the tax deduction" in free form. If the Tax Service does not return personal income tax on time, demand the payment of a penalty interest;
Another way is to file a complaint about employee actions. Where and to whom to complain if the IRS delays payment? The request should be sent to the supervisory inspectorate, the answer will come within 30 days.

All correspondence can also be conducted through the Personal Account of the taxpayer. If the tax office does not list the deduction, although the deadline has passed, you need to select the “Life situations” tab at the top in the LC and then (at the very bottom) “Other situations”.

After that, click on the section “Complaint against acts, actions (inaction) of officials”.

After that, in a new window that opens, you can write a statement on the illegal actions of your tax authorities.

If the IFTS does not pay money, for each day of delay, interest will be charged at the refinancing rate of the Central Bank of the Russian Federation within the framework of clause 10 of article 78 of the Tax Code of the Russian Federation.

How to file a complaint against the Federal Tax Service Inspectorate for a delay in payment?

When the tax deduction is not returned on time, an electronic complaint is filed for inaction. Submitting it is simple:

Go to the tax authorities website nalog.ru, select "All services";
Click on the inscription "Contact the Federal Tax Service of Russia";
Indicate that you are an individual;
Select the desired Office or IFTS;
Indicate your full name, phone number, TIN, if you know;
Write about the problem that you were not paid the deduction within 4 months.

Within a month, the situation will be studied, and the taxpayer will receive an answer. Accordingly, when deciding in his favor, the money will be transferred to a bank account.

In a situation where the amount of the refund was underestimated, the court becomes the last instance - the claim must be filed within 3 months after the refusal of the tax authorities under clause 1 of article 219 of the CAS RF.

How to calculate the amount of compensation for delays?

The inspectorate is obliged to return not only personal income tax, but also interest on the use of other people's funds. What can you count on? Let's try to figure it out with an example:

You have submitted a declaration and an application for a refund of 200 thousand rubles with correct information;
Deadline missed by 37 days;
Refinancing rate - 7.75%;
The compensation will be: 200,000 * 37 * 7.75% / 360 = 1,593 rubles.

Note! From the specified compensation, next year you will be required to pay personal income tax by filing a declaration. Thus, 13% of this amount will be returned to the budget.

Now you know how to complain to the Tax Office for non-payment of personal income tax. If the Inspectorate does not pay, you need to find out the reason, and then understand how to proceed.

Situations when the IFTS does not return the overpayment of taxes to an individual are encountered in practice. However, for a delay, you are obliged to increase the amount to be returned: after all, all this time the budgetary organization has been managing your money.

What situations did you have in your practice? Were there any delays in payment and through whose fault? Share your story in the comments!

If you need personal advice or assistance in filling out a 3-NDFL tax return, as well as sending it to the tax office through the “Taxpayer's Personal Account” service, feel free to go to the page with ours.

Taxpayers who have incurred financial costs for treatment, medicines, training, charitable purposes in the past tax period are entitled to a refund of income tax; participants in the voluntary pension co-financing program; those who incurred expenses on construction, acquisition of real estate, completion and decoration of a residential building. 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 IFTS accepts documents confirming the expenses specified in the 3-NDFL declaration for consideration within three years, after this period the taxpayer cannot claim a tax deduction and refund.

Procedure for considering an 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, an opinion is issued on the result of this audit and a decision on granting a tax deduction for future tax periods, refunding the amount of tax paid when purchasing real estate or refusing to reimburse costs. In any case, a corresponding notification is sent to the taxpayer.

If the IFTS makes a positive decision, the next stage involves the taxpayer writing an application for the transfer of funds to the applicant's current account. For this, according to the law, 1 month is allocated. Thus, the maximum term for transfer in case of a positive decision cannot exceed 4 calendar months.

When submitting an incorrectly completed declaration, an incomplete package of documents, it may be necessary to submit a corrected declaration, which must be officially notified by tax officials. The taxpayer has the right at any time to inquire at the Inspectorate of the Federal Tax Service, at what stage of consideration is his application.

What if all the deadlines for a return have passed, but there is no refund?

If the work of the tax inspectorate gives rise to claims, you can draw up 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 tax authorities discovered the inaction. The complaint is considered within 1 month. If the issue cannot be resolved, the taxpayer has the right to submit a claim to the court.