How to get back overpaid tax. How to return money erroneously paid to the budget (state duty)? They are calculated like this

There are some differences between the procedure for paying taxes by individuals and legal entities. Citizens receive a payment notice indicating the amount. The employer can declare profits, but in certain cases (such as the sale of property, provision of one-time services, etc.) this must be done independently.

Legal entities carry out the entire process themselves: from calculating the amount of payments to submitting reports. As a consequence, in both situations there is a possibility that there will be an overpayment of obligations to the budget. And then there will be a need to refund the overpaid tax.

How does an overpayment occur?

Almost all able-bodied citizens, and even more so companies and entrepreneurs, are taxpayers. They must pay:

• personal income tax on salaries, one-time services rendered, work performed;
• tax on the sale of property - house, car, apartment;
• income tax;
• VAT, etc.

Typically, income taxes are withheld by the employing agent, while others must be declared yourself. In certain situations, an overpayment may occur:

• Registration of a deduction is a refund of tax that was overpaid by an individual.
• The payer status has changed.
• Error, etc.

In this case, the taxpayer has the right to return the funds that were erroneously deposited or to request their crediting in the form of subsequent tax payments. This procedure has its own nuances:

The legislative framework

Article 78 of the Tax Code of the Russian Federation outlines the principles for the return of overpaid tax to the Federal Tax Service:

• Overpaid funds may be transferred as an additional payment to the next payment. If payments for the overpaid tax are no longer expected, the money can be used in payments of a different type, as well as as penalties.
• The Federal Tax Service is responsible for returning the excess after the payer (individual or legal entity) submits an application at the place of registration.
• From the moment the overpayment is discovered, the Federal Tax Service must notify the taxpayer in writing, informing the total amount and type of contribution to the budget.
• It is possible to conduct an audit, the purpose of which is to establish the fact of overpayment. The audit can be initiated both by the applicant and by the tax structure.
• Credit or return of overpaid funds is carried out in the application mode
• The return period for excess is 30 days after completion of the inspection.
• The opportunity to submit an application exists for 3 full years (36 months) from the date the reporting was submitted.
• If the funds are not returned within the period established by law, interest will be accrued on the amount every day, which is calculated in accordance with the Central Bank refinancing rate.
• Refunds are made in rubles.
• In addition to the Tax Code, the return of erroneously paid tax is regulated by the customs legislation of the Russian Federation.

Funds that were transferred independently or collected by the Federal Tax Service may be accrued or deposited in error, thus causing an overpayment.

Application for refund of overpaid tax

The taxpayer must submit the application to the Federal Tax Service, which registered it. The application form for the return of overpaid funds contains several points (a sample application is freely available on the Internet):

The ability to draw up an application for a refund of the overpaid amount of tax (an example of a 2015 form can be obtained from the Federal Tax Service) is valid for 3 years from the moment the overpayment was discovered. If the overpayment was made before the due date, the funds are not returned and are written off. And the very fact that the amount was paid in excess must be identified and proven as a result of a desk audit. By law, 90 days are allocated for this inspection. The documents submitted by the taxpayer (checks, receipts) and the declaration for the corresponding period of time are checked.

Immediately after the audit establishes the fact of an overpayment and the payer submits an application, the Federal Tax Service must return the specified amount of money to the applicant’s bank account within a month or offset the excess. Offsetting is also carried out - crediting the amount as future payments of fees or taxes, as well as paying off penalties.

As a rule, in the matter of returning overpaid or collected duties, customs authorities rarely meet the payer. However, they are collected quite quickly and according to a simpler procedure than they are returned. We talk about how to simplify and speed up this process.

Should authorities inform the payer about an overpayment?

The occurrence of an overpayment is a fairly common phenomenon, and many payers are wondering how to determine the fact of its existence. This can be noticed either by the payer himself (whether he is an individual or a legal entity) or by the customs authority. However, should the latter notify the payer that he has overpaid?

Federal Law No. 311 clearly regulates this component of the relationship. The customs authority that discovered an overpayment is obliged to inform the payers who overpaid. The law even stipulates the reporting period - it cannot be more than a month from the moment the fact of overpayment is discovered.

The decision to return payments can be made in court - in this case, the authority is obliged to adjust the payments within ten days and send the corrected information to the payer within no more than one day.

How to get back overpaid payments

The exact procedure for returning customs duties that were overpaid is regulated by the Customs Code of the Russian Federation. Excessively paid duties are funds that were paid as a result of Article 319 of the Customs Code. However, even if an overpayment was discovered, the payment remains the property of Customs. To make a refund of an overpayment, you must:

• Establish the fact of overpayment privately or obtain the relevant information from customs (the document must necessarily contain a copy of the adjustment).
• Correctly complete the procedure for filling out an application, which makes it possible to return the money.
• Prepare official documents that will confirm the fact of overpayment.
• Contact the customs authority to transfer a package of documents - this can be done in person or by sending a registered letter with notification.
• Wait for the authority's decision on whether a refund will be made.
• Please note that the decision must be made and communicated to the applicant within one month.
• If the result of contacting the customs authority is positive, you can receive funds or go to court for legal proceedings.

How to fill out an application correctly

Quite a lot depends on filling out the application correctly. The document must indicate:

• Grounds for refund;
• The amount of overpayment and types of each (if there were several);
• Details for which payments were made;
• Full details according to which the payment of funds should be made - the recipient's account.

State duty is a certain collection of funds that is accepted from citizens in accordance with the tariffs established by the state for legally significant actions. Let's figure out how to return money for state duty to a particular authority. The procedure varies depending on your situation and the agency to which the fee was paid.

Is it possible to return the money for the state fee?

Important! Please keep in mind that:

• Each case is unique and individual.
• A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

All actions related to the collection of funds from citizens in relation to the state for legal transactions are regulated by the tax code. In Chapter 25.3 of this code you can learn about the legal meaning of the term duty, the features of the collection, the amount and procedure for paying the duty itself. talks about possible grounds that can be used to refund duties in a given situation.

There are several events from which you can draw up a conditional list of reasons for the return of funds paid for state fees.

There are also situations when the payer mistakenly transferred funds to the wrong account or an error occurred in the bank terminal. This situation lies more in the area of ​​not returning the fee, but in eliminating an error when receiving a money transfer service. How to get money back for incorrectly paid state duty? We will consider this situation in a separate section.

Deadline for refund

In fact, it doesn’t matter whether the state duty was paid using the correct details or transferred to another organization. In any case, you have three years - this is the statute of limitations for any actions or complaints in the civil sphere, with a few exceptions. The situation we are interested in does not include.

If you wrote a request for a refund, then the government agency has 30 days to return your money. The period for making a decision on a return or refusal to fulfill your requirements is only 10 days. After this period, you must be notified of the decision made.

Moreover, according to the tax code and civil law, if a government body violates these deadlines, it will actually be illegal to use the funds. This is a reason to receive a possible penalty - although the amount of penalties will be minimal, since the duties are usually not very large. The current situation with the return of the penalty is usually in the case of fees to the court for debt recovery - where the fee is calculated based on the amount of the contract.

The procedure for refunding duties from the point of view of the law

From a legal point of view, the question of how to return money for state fees can also be considered through the prism of the law on the protection of consumer rights. In this situation, it is important to understand that you can only get a refund for services not received. If the service is completed, then the money is legitimately transferred to the new owner. In our situation - to a state authority or local government.

The procedure itself is simple - application, consideration, and then either refusal and possible appeal, or consent and transfer of funds to your bank account. You probably won't be able to get your money back in cash. If the service was not provided, then you need to understand the law.

In what cases does the law allow money to be returned for state duty?

• You paid more than required by the tax code or its notes
• You have been denied a service - here you need to understand the reasons for the refusal. But a refund is possible, even if you simply cannot receive this service - for example, there is a known case when a 17-year-old girl paid a state fee and was thinking about how to return the money, because she could only get a license from her 18th birthday. The case was resolved successfully.
• If legal proceedings are terminated without consideration. The key word here is “without”. If the proceedings started, but after the first meeting the judge decided that it was necessary to refuse consideration, then the fee will be withheld.

There are a few more subtleties. For example, if an arbitration court is considering a dispute between two persons and they come to an amicable agreement, then the plaintiff can only count on reimbursement of 50% of the state duty. Therefore, in such situations it is separately indicated whether the defendant is ready to reimburse the remaining 50% to the plaintiff.

How to prepare an application for a duty refund

The main document is a statement written by you to be submitted to the required authority. It indicates your passport details and the general topic of the application in free form. Usually written like this:

“I, full name, paid the fee for performing such and such actions. Since (the reason why the action was not completed is indicated), I ask you to return the funds paid in the form of state duty to account No. The contact information of the applicant is also indicated.

There may be several reasons for a return. Then you need to list them all. This way, you will allow the employees of your institution not to waste time searching for the necessary documents and restoring the chronology of events, but to focus on the return process itself. You can submit your application either in person or by mail.

• If in person, you need to make sure that it is dated, and you will receive a receipt notifying you that the application has been accepted for consideration. It must contain the date and signature of the official with a decoding of the initials and an indication of the position itself.
• If by mail, then you need to send it by registered mail with a valuable inventory, so that you can prove in case of court the date when you sent this application

A sample application for a refund of state duty can be found here(). There are key features when drawing up an application for a refund of the fee for legal services of the state when applying to various authorities. Let's look at the details of popular cases.

international passport

The grounds for returning in this situation are simple - this is either the official’s refusal to issue you a passport for any reason, or your decision to refuse to issue a passport. Or simply an overpaid amount - after all, the stands at the Federal Migration Service often contain old information with an increased cost of payment. In such a situation, you don’t have to ask the passport department employee how to return the money for the state fee for a foreign passport, but simply prepare a standard application, indicating in the header the head of the department of the Federal Migration Service where you receive the service.

Moreover, you need to understand that in the case of a foreign passport there are no obstacles to return, you just need to write the application correctly and without emotions or mistakes.

• If the FMS agrees to your demands, then within thirty days the money should arrive in your account
• If there is a refusal, you will have to go to court and try to challenge this decision. Here the conclusions are left to the discretion of the judge. Practice shows that most often the law takes the side of the person applying for compensation, and the Federal Migration Service usually offers a settlement agreement at the first stage.

Federal Migration Service

In this department, in addition to obtaining a foreign passport, you also have to pay money for an ordinary passport of a citizen of the country. How can I get back the money paid for the state fee for a new passport if I wanted the old one? In fact, no way. You can write an application to the Federal Migration Service, indicating that the bank transferred the amount, but most likely the department will refuse - since information about the difference in amounts and differences for services was announced to you when paying.

Court

One of the most controversial situations in our question is whether it is possible to return money for state fees in court. You need to look at each specific situation. If the court refuses to consider your complaint or claim, yes, you can. Also, if the application is filled out incorrectly and a refusal is given on this basis, it is also possible. But in a situation where the case has begun, most likely the fee will remain with the departments as payment for the work of the judge and the office.

If the duty form itself is formed incorrectly, you can apply for a refund.

Rosreestr

The main types of state fees in Rosreestr are amounts for registration of contracts of sale, donation, and inheritance of real estate. In such a situation, people often confuse the amounts of state fees and pay excess funds. Therefore, you need to carefully look at the amount and study the requirements for the amount to be paid.

• If the amount was overpaid, the application is sent in free form and the money is returned after 30 days. Usually there are no delays. You can indicate that you took the amount from the information stand in the building of the department itself - so to speak, voice the reason for your mistake.
• There is a situation when a real estate transaction did not take place due to the refusal of Rosreestr. Then you won't have to count on a refund.
• If the documents for the transaction are suspended, then you can count on a refund of only 50% of the state duty amount

Refund of funds paid through government services

Many citizens prefer to pay fees to any authorities through the State Services service. This is logical, because the legislator has provided certain discounts for registered users of the national service. In a situation where the state duty was paid to any of the authorities through government services, but you decided to return the money, then You can only do this by appearing in person at the appropriate authority. The fact is that the service now provides the ability to generate receipts for payment, but does not contain a form for requesting a refund of the state duty. Therefore, if you made a mistake with the amount or accidentally chose the wrong service, you need to go through the face-to-face approach. The algorithm and features of contacting a particular department are described above.

If you paid the state fee through government services using online banking, then attach a printed receipt or account transaction number saved in your personal account to the application. Also, do not forget to indicate the full payment amount excluding bank commission.

How to get money back for incorrectly paid state duty

Practice knows two options for incorrect payment of state fees:

• When a person has confused the departments or names of the fee/service or paid the wrong amount
• When paying the state duty through the terminal, an error occurred and he wonders how to return the money.

In the first situation You should write an application using the sample we offer to the department you need and wait for a refund.

In case of a terminal– immediately make a payment to the required department and for the required services and call the bank’s technical support. Usually, a payment can be canceled within 24 hours, so you have a chance to return all the funds if they went not to an individual, but to a legal entity, which is usually the case.

If more than a day has passed, then you need to clarify the name of the department - this can be done by examining the receipt; the information is usually written in the purpose of payment. And then fill out the application and send it to this department, at the same time attaching a copy of the receipt for the paid service you need - this way you will confirm your integrity and indirectly demonstrate the mistake.

Exceptions to the refund policy

Legal practice knows several types of situations when money for paid state duty is not returned. For example, these are errors with the applicant.

Thus, the application for a refund must be signed by the person who sent the payment, that is, the recipient of the service. An exception is possible - if there is a notarized power of attorney to perform such actions.

The law does not care who the payer is - a legal entity or an individual. Therefore, if you paid the state fee on behalf of the organization where you work, and wrote the return application as a legal entity, then the department may refuse due to confusion with the applicant.

You must confirm that you have paid the state fee. To do this, you need to attach a copy of the payment receipt to your application, which is issued by an ATM or a bank employee upon payment. If the payment is made using online services, you need to print a receipt or other document confirming the fact of payment. If you cannot confirm payment, the application may be returned as incorrect. And it will be quite difficult to prove payment.

There are also more prosaic situations due to which it is not possible to return money for state duty.

• If we are talking about the Arbitration Court, then if the defendant voluntarily satisfies your demands, even before the first meeting, the court will not return the money for the fee.
• In courts of general jurisdiction, the same applies correctly when concluding a settlement agreement
• It is also impossible to get a refund for the fees for marriage or divorce. Therefore, if you decide to get married and then change your mind, the fee will remain in favor of the registry office.
• If you decide to change your name or perform other actions in civil status acts, the fee will not be refunded in any case, except for a direct violation of the legality of the procedure by a civil registry office employee
• It will not be possible to return money for the fee for registering rights or encumbrances on real estate if Rosreestr refuses registration. But if the parties have agreed on this, then the duty is returned only in half the amount

It is possible to return the money for the state duty, but this process is long and is unlikely to be very simple. Therefore, it is much easier to once again clarify with the employee of the required department the amount and payment details, as well as the correct phrase that is indicated in the “purpose” of the receipt. This way you will save both time and money.

Lawyer at the Legal Defense Board. He specializes in administrative and civil cases, compensation for damages from insurance companies, consumer protection, as well as cases related to the illegal demolition of shells and garages.

May become , paid earlier. The Tax Code has several possibilities for refunding personal income tax (NDFL). Chapter 23 of the Tax Code, in particular, provides for the refund of tax paid earlier when paying training, treatment, purchasing real estate, contribution to the funded part of the pension. Let's consider the most likely cases that we will encounter.

Tax refund when studying.

A taxpayer (forgive me for this terrible word, but in this post I will express myself in terms of the Tax Code) can return the tax paid during the tax period, within the limits of the cost of education - for himself, for children under 24 years of age, and even for a brother/sister. The tax deduction cannot exceed RUB 50,000. in the tax period. The educational institution must be licensed. The tax deduction applies to the payment of full-time and part-time education of the taxpayer himself, and for his children and brothers/sisters - only to the payment of full-time education.

Example.
If he spent 40,000 rubles on training in a year, then he can return the tax paid in the amount of 13% of the expenses incurred: 40,000 x 0.13 = 5,200 rubles.

Tax refund when purchasing real estate (property tax deduction).

This is the most interesting and frequently changing tax refund case. The taxpayer can reimburse part of the expenses for the acquisition or construction of real estate or land, as well as interest on loans for the acquisition of these objects. In total, the taxpayer has the right to a deduction of up to 2,000,000 rubles. (i.e. can return up to 260,000 rubles of tax paid). Previously, this could be done once for one object, but now - several times, until the total deduction amount is 2 million.

Example. The taxpayer earned 1 million rubles during the year, from which he paid personal income tax at a rate of 13% in the amount of 130,000 rubles.
If in a year he spent on purchasing an apartment, decorating it, and also paid interest on the loan in a total amount of 3,000,000 rubles, then he can return the tax paid in the amount of 13% of the expenses incurred: 3,000,000 x 0.13 = 390 000 rub. Since only 130,000 rubles were paid this year, this amount will be reimbursed, and the unreimbursed balance (260,000 rubles) is carried over to the next year.

Tax refund for treatment.

The Tax Code provides an opportunity to get a tax refund when paying for so-called expensive treatment. The list of these expensive types of treatment is listed in a special decree of the Government of the Russian Federation, and the names of drugs included in the deduction are also listed there. I really hope that you will not have a reason for this type of tax deduction, but if it does happen, then read on. The deduction applies to the treatment of the taxpayer himself, his spouse, parents and children under 18 years of age. A tax refund for treatment is possible only if the medical institution has a license and the expenses are documented.

Example. The taxpayer earned 1 million rubles during the year, from which he paid personal income tax at a rate of 13% in the amount of 130,000 rubles.
If he spent 200,000 rubles on treatment in a year, then he can return the tax paid in the amount of 13% of the expenses incurred: 200,000 x 0.13 = 26,000 rubles.

In fact, life is more complicated than my examples, and there may be grounds for a tax deduction on several points at once. In this case, in our example, the maximum that a taxpayer can receive is the amount of tax he paid for the year (in our example - 130,000 rubles).

In all cases, in order to receive a tax refund (receive a tax deduction), you must fill out a declaration and submit it to the tax authorities. The declaration is quite voluminous, but you don’t need to fill it all out, but according to the situation, and if you wish, you can figure it out yourself (you can find instructions on the Internet). But you can use the services of specialists: the tax office probably has advertisements for people who earn extra money by preparing declarations, and who will draw everything as it should for a couple of thousand rubles.

All deductions apply only to expenses actually incurred: it is impossible to return part of the expenses paid by the employer, insurance company, or budget in the form of a subsidy.

As you can see, income tax refunds are beneficial and should not be neglected. My relatives and friends and I had to use deductions for all types of expenses (education, treatment and purchase of real estate), so potentially anyone could encounter these deductions. We read and use.

A tax deduction is one of the few legal ways to ease the tax burden. It consists of returning to the taxpayer the money that was paid to the state. Part of the income tax is returned (those notorious 13% by which the official salary is reduced monthly). The purpose of the tax deduction is to reimburse costs of a social nature, that is, those associated with treatment, education, purchase of residential real estate, raising children, pension insurance, and charitable activities. Today there are 16 deductions, which are divided into 5 categories.

Tax deductions in Russia are provided only for individuals. In essence, the state refunds income tax already paid by a citizen, therefore, only people receiving official income can count on receiving a deduction. At the same time, for students and pensioners who do not have additional income, deductions are not provided, since scholarships and pensions are not subject to taxation, which means there is nothing to return. The situation is similar for individual entrepreneurs.

Property deduction

Property tax deduction can most significantly replenish the family budget. The basis for its registration may be the purchase of residential real estate, including those under construction, or a part of residential real estate. The law does not establish a statute of limitations for such a deduction, therefore, if more than three years have passed since the date of purchase, the income of the last three years is taken to calculate it.

You can only count on receiving a property deduction once. Although, if the property is jointly owned, one of the owners has low income, and one cannot count on a large deduction amount, then the share of the deduction can be transferred to the partner in order to use the right to return income when purchasing another home.

When purchasing housing, a person receives the right to apply for a deduction from the amount of 2 million rubles of his income before taxation (this is the maximum amount established by the state). It is not difficult to calculate that 13% of 2 million rubles is 260 thousand rubles. This is the amount a person will receive after filing a tax refund. Of course, not everyone has an annual income of 2 million rubles. For people with lower incomes, the deduction will be issued by the IRS over several years until their total earnings reach that amount.

For example, the property deduction was processed in 2014, the income for which amounted to 800 thousand rubles. Then the refund will be 13% of this amount - 104 thousand rubles. After all, the state received exactly that much money from you in the form of taxes. The remaining amount of 2 million (1.2 million rubles) will be transferred to 2015 and subsequent years, until the entire required 260 thousand rubles are paid. If the cost of housing is less than 2 million rubles, then it is allowed to supplement it with expenses related to repairs (including the purchase of building materials).

If housing is purchased with the help of a mortgage, then when applying for a deduction, certain nuances are taken into account. Here, to the amount of the purchase limit, it is allowed to add the amount of expenses associated with interest payments on the loan (no more than 3 million rubles). But in this case, interest deductions can be received as the debt to the bank is repaid, therefore, the process stretches out for many years.

"Children's" deduction

The deduction is provided for each child who was born or adopted into the family. If one of the parents refuses his deduction, his spouse is entitled to a double deduction. This is beneficial for parents, one of whom earns very little, for example, working part-time, and the official income of the other is significant. If a child has only one parent, then he also enjoys the right of double deduction.

A person has the right to deduct for raising children if his official annual income is no more than 280 thousand rubles. It concerns the upbringing of children who have not reached the age of 18 or are studying full-time until they are 24 years old. When income reaches a specified amount, deductions stop. Therefore, the “children’s” deduction is calculated monthly.

The deduction for the first and second child is 1,400 rubles monthly; if there is a third child and subsequent ones in the family - 3 thousand rubles. This amount must be deducted by the enterprise's accounting department from the tax base when calculating income tax. Of course, the increase in salary is quite small, for example, for two children monthly 182 rubles, for three or more – 390 rubles. However, to receive this money you do not need to make any efforts; all actions consist only of submitting an application to the accounting department.

Social deduction

There are five types of social tax deduction. It provides the right to a tax refund when paying:

• training,
• pension insurance (non-state and voluntary),
• treatment and medicines,
• charity,
• the funded part of the pension.

You can apply for several social deductions, however, the total amount of expenses from which the state will return tax should not exceed 120 thousand rubles. Moreover, unlike the property deduction, the social deduction has a statute of limitations of three years.

Those who study, incur expenses for the education of their child, sister or brother under 24 years of age, or for the education of a ward of a person under 24 years of age can count on a tax deduction for study expenses. If we are talking about the student himself, sister or brother, then the deduction will be calculated on expenses up to 120 thousand rubles. in year. When paying for the education of a child or person under guardianship, the amount of expenses up to 50 thousand rubles is taken. in year. At the same time, it does not matter where the educational institution is located (in our country or abroad), whether it is private or public. The training tax deduction can also be used in relation to kindergartens and schools, training centers, etc.

At the same time, it is better to pay for tuition not at once, but every year. For example, if the cost of training is 300 thousand rubles. for three years, you deposit this amount at once, you can count on receiving a deduction of 13% from the maximum amount of 120 thousand rubles, that is, 15.6 thousand rubles. By paying for tuition every year, you will receive deductions for three years, and each year a deduction will be calculated on the amount of 100 thousand rubles, which will total 39 thousand rubles.

As for treatment and the purchase of medicines, the deduction is calculated differently. It all depends on whether the service or medicine is expensive. You can find out by looking at the list of medical services and medications. If the treatment is not expensive, then the maximum amount of expenses for a tax refund is 120 thousand rubles. Otherwise, the full amount of treatment costs will be taken to calculate the deduction. Those who had to undergo treatment themselves, bear the costs of treating their other half, parents or minor children, or transfer insurance premiums in accordance with a voluntary personal insurance agreement for themselves or relatives can count on receiving a “medical” deduction.

Deductions for charitable expenses are made at the rate of no more than 25% of the income received during the year. You can count on it if you provide assistance to NPOs, charitable or religious organizations. However, there is one nuance here: if the transferred funds were addressed to an individual or a fund whose founder is a charitable organization, then no deduction will be made.

The “pension” deduction is due to those who pay contributions related to voluntary pension insurance to non-state pension funds or organizations. Paid contributions from which a deduction will be made should not exceed 120 thousand rubles. (that is, the deduction amount will be 15,600 rubles). If a person, without the participation of an employer, independently paid additional contributions to the funded part of the pension, then he is entitled to a deduction from the same amount. There is a statute of limitations for such tax deductions, which is three years.

How is the deduction processed?

The taxpayer has the opportunity to choose the method of filing the deduction: independently or through his own company. In the first case, you need to put in more effort, however, the entire deducted amount will be paid at once, becoming a good help for the family budget. If you involve the employer in processing the deduction, you must first provide him with a notice of the right to deduction, which can be obtained from the tax office. After this, your company’s accounting department will not withhold income tax from you when calculating your salary until the end of the year.

Regardless of the type of deduction, the procedure for processing documents is the same; the difference lies in the list of required documents. For example, when filing a property deduction on your own, this list is presented:

• tax return in form 3-NDFL;
• documents on ownership of a house or apartment;
• an agreement on the purchase of real estate, or an agreement on the acquisition of rights to an apartment in a building under construction;
• documents confirming payment of expenses for a house or apartment (receipt from the seller, statements from the bank about the transfer of funds to repay the loan, sales and cash receipts, acts on the purchase of materials, etc.);
• loan agreement, if housing was purchased on credit or with a mortgage.

Documents for deduction are submitted every year until the amount from which the tax paid is returned is exhausted. To complete the documents, you should contact the tax office at your place of permanent registration. The Tax Code establishes a period of 3 months for checking documents for the right to provide a tax deduction. However, in practice, if you submit documents in February or March, you can expect to receive money by July-August.