The tax office does not return the tax deduction. The tax office does not pay a tax deduction, what should I do?

Income of individuals is subject to personal income tax at a rate of 13%. Under certain conditions provided for in Art. 218 – 221 of the Tax Code of the Russian Federation, the taxpayer has the right to receive a tax deduction for a certain amount, that is, a refund of income tax for an individual (see paragraph 3 of Article 210 of the Tax Code of the Russian Federation). Income from equity participation in organizations is not subject to personal income tax. In this article we will look at what to do if, after applying for a tax deduction for personal income tax, the tax authority does not transfer the amount of tax within the prescribed period, what are the possible reasons for this situation and how it can be corrected.

In some cases, in order to receive a personal income tax refund, you must submit to the tax authority 3- Along with the declaration, you must submit supporting documents that you have the right to receive a tax deduction. The tax authority will check the submitted documents, and if the right to receive a deduction is confirmed, and also in accordance with this right the fact of paying personal income tax in excess is confirmed, the taxpayer writes on the basis of which the tax authority returns the amount of the overpayment for personal income tax (see Article 78 , clause 4 of article 218, clause 2 of article 219, clause 7 of article 220 and clause 2 of article 229 of the Tax Code of the Russian Federation).

When the tax office may not return the overpaid amount of personal income tax within the prescribed period

You submit a tax deduction in your return to the tax authority, but the amount of overpaid tax was not transferred. To understand and find out the reason for this, you need to contact the tax authority. The reasons may be as follows.

The deadline for the desk audit of the tax return has not expired

After you submit a tax return and documents confirming your right to a tax refund to the tax authority, the tax authority conducts a desk audit of the tax return. A three-month period is allotted for this, which begins from the moment the documents are received by the tax authority (see clauses 1, 2 of Article 88 of the Tax Code of the Russian Federation).

After the expiration of the period of three months, the refund of the overpaid amount of personal income tax must be carried out within the next month, according to Letter of the Federal Tax Service of the Russian Federation No. ED-4-3/18162 dated October 26, 2012 “On the procedure for submitting an application for a refund of personal income tax” , clause 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 98 dated December 22, 2005 and clause 6 of Art. 78 Tax Code of the Russian Federation.

It turns out that from the moment you submit your tax return until you get a refund of the tax you paid in excess, it may take at least four months.

An application for a refund of overpaid tax was not submitted to the tax office

According to paragraph 6 of Art. 78 of the Tax Code of the Russian Federation, the amount of overpaid tax is returned on the basis of an application, which you can submit to the tax authority directly, or you can send through the taxpayer’s personal account on the website of the Federal Tax Service of the Russian Federation, in accordance with clause 6 of Art. 78 Tax Code of the Russian Federation. A refund of the overpaid tax amount is made after a month from the date of receipt of the application by the tax authority. The application can be submitted along with the tax return, as well as after completion of the desk audit of the declaration. The application must contain bank account details in order for the tax authority to transfer money to this account.

Without a corresponding application, the tax authority will not have grounds to refund you the overpaid personal income tax.

The excess amount paid for personal income tax is offset against tax debt

If there are arrears on other taxes, as well as arrears on penalties, fines for violations in the tax sphere, the tax authority will not be able to return to you the overpaid amount of personal income tax until it offsets the overpayment against the existing debt. In this case, the tax authority will not notify you about this and has the right to independently offset the overpayment against the tax debt. If, after paying off debts on taxes, penalties and fines, if there is a balance left, it will be returned to your bank account, in accordance with paragraphs 1, 5, 6 of Art. 78 Tax Code of the Russian Federation.

The tax service lost the application for the return of overpaid personal income tax

If such a situation occurs, the question is whether the fact that you have previously submitted can be confirmed. This can be confirmed if you submitted the application in paper form, when submitting the application, the receiving person must put an acceptance mark on the second copy of the application, which remains you.

Upon receipt of a refund application, the tax authority is obliged to return the required amount within a month. If the monthly return period is violated, the tax authority must return the overpayment amount along with interest that is accrued for each day of delay. The interest rate in this case is equal to the refinancing rate of the Bank of Russia, which was in effect on the days of the delay in repayment, in accordance with clause 10 of Art. 78 Tax Code of the Russian Federation.

The refinancing rate from January 1, 2016 is taken equal to the key rate of the Bank of Russia. From October 30, 2017, its value, according to Bank of Russia Directive No. 3894-U dated December 11, 2015 and Bank of Russia Information dated October 27, 2017, is 8.25%.

The procedure for appealing the decision of the tax authority and actions or inaction of officials

Speaking about what to do if, after applying for a tax deduction for personal income tax, the tax authority did not transfer the amount of tax within the prescribed period, it should be remembered that the taxpayer has the right to appeal the decision of the tax authority if, in the opinion of the taxpayer, it violates his rights when returning the overpaid amount personal income tax amounts, as well as the right to challenge the actions or inactions of its officials.

You can challenge it to a higher tax authority (FTS) or to court. In this case, you must first file a complaint with the regional Federal Tax Service. The complaint is submitted through the tax authority, whose decision is being challenged. Methods for filing a complaint with the Federal Tax Service:

In person or through the tax authority;
By post: by registered mail with acknowledgment of receipt and a list of attachments;
In the form of an electronic document through the taxpayer’s personal account on the website of the Federal Tax Service of the Russian Federation.

The judicial procedure for appealing a decision of the tax authority is possible only after an appeal has been made to a higher tax authority, that is, to the regional Federal Tax Service (see paragraphs 1, 2 of Article 138, paragraph 1 of Article 139, paragraph 1 of Art. 139.2 Tax Code of the Russian Federation).

The deadlines for filing a complaint are established by law (see the Tax Code of the Russian Federation (clause 3 of article 138, clause 2 of article 139) and the CAS of the Russian Federation (part 1 of article 219)).

If a complaint is filed with a higher tax authority, the deadline for filing it is one year from the moment the taxpayer learned or should have learned of a violation of his rights.

If a complaint is filed in court, the deadline for filing it is 3 months from the date when you became aware of the decision taken by the Federal Tax Service on your complaint or 3 months from the day when the deadline for a response to your complaint expired.

The tax office does not transfer property deductions on time - what to do? Almost every second Russian who wants to receive a personal income tax deduction is puzzled by this question, since in reality the situation with payments is somewhat different, as described in the law.

Every working citizen of the Russian Federation is entitled to this payment if he has purchased real estate.

What can a tax refund be? In the amount of 13% - exactly how much a person pays monthly when receiving wages. The procedure begins with the provision of documents and a declaration confirming the right to deduction. Next, the institution must act in accordance with the norms prescribed by law. Let's consider in which cases the Federal Tax Service actually delays payments, and in which it does not.

Deadlines

If, after a desk audit, the tax authority confirms the amount, the transfer occurs as follows:

When submitting an application for a refund after checking the 3-NDFL declaration, then no later than 1 month (30 calendar days) from the date the tax authority accepted this application;
If the application was submitted simultaneously with the declaration, you will have to wait 4 months. The first 3 months the declaration is verified, and the last, fourth, the application is verified.

Taxpayer actions

If the apartment deduction is not paid on time, you should do one of the following:

Call the Federal Tax Service directly, contact the debt settlement department, and ask why the institution is delaying the return of the property deduction. As a rule, this is enough for tax officials to hurry up with the transfers.
If even after the telephone call the INFS does not return the deduction, a statement of claim is written. The header of the document is drawn up in the approved form, and in the text itself it is necessary to indicate when you submitted the declaration and application, and a positive decision was made.

The second way can be taken immediately by finding out why the tax deduction for the apartment is not transferred. This can be done either in person or through the website. To speed up the process, it is better to go to the tax office yourself and submit an application, receiving in response a mark that it has been accepted for consideration.

If 10 days pass again, and the money is still detained without explanation, it is possible to write a complaint to the central branch of the Federal Tax Service.

Moral damage

Not all taxpayers know that if the transfer does not occur within the prescribed period, then the tax office is obliged to compensate for the damage incurred. The amount is calculated as follows: the amount of the refund is multiplied by the number of actual days of delay, then multiplied by the Central Bank refinancing rate and the result is divided by 360 days.

In practice, employees of the Federal Tax Service “forget” about this obligation and simply do not charge amounts for damage. However, if the delay was not too long, it does not always make sense to apply for compensation. If the delay was only 10-14 days, then moral damages will amount to about 600 rubles. When you receive it at the end of the year, you will have to report it as income and pay 13%. The fuss associated with the resulting responsibilities due to receiving this damage does not always justify its amount.

It is still recommended to submit a complaint to the Federal Tax Service of your region in person. Also, before filing a claim for an unpaid amount of tax within the prescribed period, you should check the documents confirming that the details have been filled out correctly. Often, taxpayers themselves make mistakes in indicating the current account, and then wait for the receipt to occur.

If there is an overpayment of personal income tax

Since 2017, tax authorities are guided by a letter from the Ministry of Finance, which states that amounts of overpaid personal income tax will be returned only after checking the declaration when submitting it before receiving a deduction. In 2018, the same requirements will apply; therefore, if this problem exists, it is necessary to draw up another application and submit it simultaneously with the application for a deduction.

If refused

The taxpayer filed a declaration regarding the property, but the tax office denied the deduction, then there is still a chance to receive a personal income tax deduction. First, you need to find out why the refusal took place - the personal income tax return was drawn up incorrectly, the taxpayer's account was incorrectly indicated, or for another reason. The inspection should give an extended answer, and then act on its results.

Often it is enough to redo documents or file a complaint. The tax office will have to reconsider the appeal, and if the decision is positive, recalculate the amount of the deduction based on the amount of personal income tax paid.

Conclusion

Many people forget that receiving all types of personal income tax deductions is the legal right of every working citizen. For this reason, you should carefully collect the necessary documents, competently draw up an application, and intelligently defend your rights. If even after complaints the money does not arrive in the account, it makes sense to go to court, providing all the necessary evidence. The court in such cases almost always takes the side of the taxpayers.

According to the Constitution, every able-bodied citizen of Russia is obliged to pay taxes. However, there is a way to reduce these costs. The action can be performed using tax deductions.

General information

Today there are several types of benefits. Deductions can be:

standard - provided to categories of citizens strictly defined by law (low-income segments of the population, combatants, etc.);
social - there is a return of part of the funds spent on treatment, training, etc.;
in most cases, professionals are issued by people of creative professions;
for securities - provided in case of losses of the taxpayer related to securities;
property - can be used when purchasing living space.

To determine the return period, you will need to read Art. 78 Tax Code of the Russian Federation. You should also know that:

such a benefit can be used only once in a lifetime, but after 2014 this right applies to several real estate properties;
a tax return for receiving a property deduction is completed in the year following the transaction;
the possibility of receiving compensation is not affected by the place where the real estate was purchased;
the maximum amount for which a deduction is issued is 2 million rubles (accordingly, the taxpayer cannot claim payment of more than 260 thousand rubles);
spouses have the opportunity to receive double compensation, provided they comply with all the rules established by law;
when purchasing living space for an amount below 2 million rubles, a person retains the right to take advantage of the remaining percentage of the deduction when purchasing another property, provided that the right to receive the benefit was not used before 2014.

Who is entitled to a refund?

In order for a citizen to be provided with the described benefit, he must:

be a citizen of Russia;
have grounds for receiving a tax deduction;
have official income and pay personal income tax.

If a person did not have official income at the time of purchasing real estate, the citizen has the right to submit an application asking for a refund after some time.

The following categories of citizens are not eligible for income tax refunds:

persons who are not residents of the Russian Federation, that is, spend less than six months a year in the country;
those undergoing fixed-term and contract military service in the army and navy;
pensioners, if their three-year tax period has expired;
children who have not reached the age of majority, but their parents can do this for them.

How to apply?

For 2018, processing the return of overpaid funds is a fairly simple operation that anyone can handle. A citizen may encounter some difficulties only when filling out the 3-NDFL declaration.

When preparing the document, you should pay special attention to the following requirements:

in order to avoid refusal to pay compensation, only accurate information should be indicated in the declaration and other documents;
filling out the documentation should be done in block letters, which allows tax officials to better understand the contents and also helps to facilitate the procedure for scanning the document;
It is necessary to exclude any blots in the margins.

When the declaration is completed, the citizen should proceed to fill out the application. Because There is no single template established by law; the application can be filled out in any form.

However, it will be necessary to mention the following information:

place of residence, full name and tax identification number of the applicant;
the name of the tax transaction performed for which the citizen intends to receive compensation;
the amount of money the person is claiming;
bank account details where, if the tax authority makes a positive decision, the due amount will be transferred;
the date of preparation of the document and the personal signature of the taxpayer, without which the application can be considered invalid.

A sample application for a tax deduction for the purchase of an apartment is here.

A sample application for a tax deduction for treatment is here.

Legislation

Legal regulation of obtaining tax deductions is carried out by the Tax Code of the Russian Federation, which contains detailed explanations regarding the various methods and options for providing the above benefits. Experts advise you to familiarize yourself with Articles 217, 218 and 220 of the Tax Code of the Russian Federation.

In January 2014, the legislation regarding the receipt of tax refunds underwent major changes. The adjustments affected many aspects relating to the process of providing funds, as well as the very concept of deduction.

How long should I wait for a tax deduction?

The main amount of time that a citizen is forced to wait for a decision from the tax authority regarding the registration of benefits is spent on:

verification and review of documents by the tax service;
decision of a special commission to provide a refund or refuse to issue funds.

If the decision is positive, a certain amount of time will be spent on transferring funds to the taxpayer’s personal account. Some time may be spent sending documents if necessary.

For purchasing an apartment

When figuring out how long to wait for a refund of a tax deduction for the purchase of an apartment, a person should know that the tax authorities take approximately 2 to 4 months to consider the application. The exact timing depends on the individual nuances of the current situation.

With a mortgage

If a citizen is interested in how long to wait for a tax deduction when using mortgage lending funds, he should know that in this case he can qualify to receive money from the interest overpaid on the loan. The period for providing benefits will be standard.

After submitting documents

After 3 months from the day the citizen submitted the documents, a desk audit must take place at the tax service, after which the person will be officially notified of the decision made on his issue.

If the tax service delays the inspection and decision-making for a longer period, the citizen has the right to file a complaint with the appropriate authorities.

After desk check

Within a month after the inspection, funds must be transferred to the account whose details were indicated by the citizen in the application, if the answer is positive. Otherwise it is considered a violation.

Reasons for increasing deadlines

The deadline for receiving a tax deduction may be increased by the Federal Tax Service if a citizen has submitted incorrect documents or made a mistake in completing the application.

Ways to receive a refund

The main way in which overpaid funds are returned is payment through the employer.

There is also the possibility of transferring a certain amount to the taxpayer’s personal account. The choice of method depends on the personal desire of the applicant.

Video about filing a tax deduction

How to find out when the tax deduction for an apartment will be transferred?

According to the established rules in the Tax Code, the tax inspectorate must check the declaration within three months; this period is calculated from the moment the 3-NDFL declaration is submitted. Then, on the fourth month (during its duration), the deduction amount must be transferred directly to the account of a specific taxpayer

You can check at what stage the declaration is being verified online on the official website of the Tax Service (here), but to do this you need to take your login and password to your personal account from the inspectorate where you are registered.

You can find out when the tax deduction for the purchase of real estate (apartment, room, house) will be transferred on the Tax Service website (FTS) using the Taxpayer Personal Account service.

To find out the login and password required to enter your personal account, you need to get a card from the tax office. To do this, you need a passport and original certificate with TIN.

You can also call the Federal Tax Service and find out by phone; they usually ask for your full name, tax identification number, registration address, and date of filing the application.

Usually, verification of documents takes about three months, then the transfer occurs, but sometimes the transfer takes place faster.

Our tax office says that three months are allotted for checking the 3-NDFL declaration and the documents attached to it, and the fourth month is transferred. Although in practice some people found it faster. And of course, check your account online yourself, to which deductions should be transferred

There will be deadlines for taxes only if you have declared the purchase of real estate, or training, or treatment. This is all taken into account by law. It is best to do this through the tax office; it will take you about 3 months. Your best bet is to use the official tax website where you can find out everything about your accounting

The maximum period for paying a tax deduction for an apartment and other purchased property is 3 calendar months, after this period the money should arrive in your account from the tax service. You can control this process by registering in your personal account on the website of the Russian tax service.

The Tax Code gives the tax inspectorate 3 months to conduct a desk audit of the 3-NDFL declaration from the moment the taxpayer submits it to the Federal Tax Service. During this period, the inspector will check the correctness of filling out the declaration and the documents provided, as well as the existence of the right to receive tax deductions.

When the tax return is verified, within a month the amount of overpaid tax is transferred to the taxpayer’s account specified in the application.

The taxpayer can check the status of the desk audit online on the tax service website in his personal account by going to the tab Income tax FL / 3-NDFL.

On the same page, just below, you can see information on the refund of the tax amount to the taxpayer’s account.

A login and temporary password for your personal account can be obtained from almost any tax office, and not necessarily at your place of registration.

Please note that you can return tax for the purchase of an apartment either through your employer or through the tax service. If you choose the second method, everything will take about 3 months.

When registering through an employer, much also depends on the tax office, so it makes sense to take an interest in the process of completing documents on the official website of the tax office.

Plus, remember that the return of the deduction is a reduction in the salary tax until the 13% that you paid for the apartment is paid.

The Tax Code of the Russian Federation establishes two ways to obtain a deduction for the purchase of an apartment:

through the employer;
through the tax office.

The timing of receiving a tax deduction when purchasing an apartment depends on the method chosen.

At the place of work

The deadline for receiving a notification from the tax office for tax refund through the employer is 30 calendar days.

A certificate of income from the employer in form 2-NDFL and documents can be submitted to the tax authority immediately in the year of purchase of the apartment.

The tax office will check your documents, and after 30 days you will receive a notification, which clearly indicates the amount of property deduction.

At your place of work, you need to write an application for a property deduction, and the accounting department will stop withholding personal income tax from your wages immediately.

There you will be paid the tax that they managed to withhold from the beginning of the year, in accordance with clause 8 of Article 220 of the Tax Code of the Russian Federation, on the basis of your written application for a tax refund.

Learn more about the process of obtaining a deduction at your place of work in the article “Tax deduction through an employer”

Example

Ignashevich A.V. On September 26, 2016, I bought an apartment with a mortgage for 1,980,000 rubles. On October 3, 2016, I submitted all the necessary documents to the tax office, on November 2, 2016, I received a Tax Deduction Notice in the amount of 257,400 and on the same day handed it over to my employer.

From the earnings of Ignashevich A.V. the employer does not withhold personal income tax and pays wages without withholding tax. Thus, he will receive his tax deduction for the purchase of an apartment monthly.

To a bank account through the tax office

Deadlines for payment of tax deductions through the Federal Tax Service -120 calendar days.

When you receive a tax deduction when purchasing an apartment directly depends on the correctness of the paperwork.

According to clause 7 of Article 220 of the Tax Code of the Russian Federation, the Federal Tax Service will check your right to receive a tax deduction when purchasing an apartment within 3 months from the date of submission of documents, this is called a desk audit.
If no errors or discrepancies are found, the treasury will transfer money to your card or bank account within 30 days from the date of application.

It is important to understand: 3 months The tax office checks the declaration, approves the payment amount, and the Treasury transfers the tax deduction for the purchase of an apartment within 1 month from submitting an application.

Deadline for receiving deductions online through the tax website

If you submitted an application for a deduction through the taxpayer’s personal account on the Internet, then the deadline for receiving a refund, in accordance with clause 6 of Article 78 of the Tax Code of the Russian Federation, is the same as for a personal visit to the inspectorate - 1 month.

But don’t forget about the deadlines for the desk audit.

If deadlines were missed

If you submitted documents but did not receive your personal income tax refund within the time limits required by law, then, in accordance with clause 10 of Article 78 of the Tax Code of the Russian Federation, you have the right to compensation from the tax office in the amount of the refinancing rate for each day of such delay.

The period for checking the declaration will be increased if discrepancies, errors in filling out and calculations, as well as lack of information are detected.

Frequent mistakes that lead to longer deadlines

Incorrect deduction amount indicated

To purchase an apartment with a mortgage, you used your maternal (family) capital. The purchase price must be reduced by the amount of budget funds, in accordance with clause 5 of Article 220 of the Tax Code of the Russian Federation

Example

You bought an apartment for 2,340,000 rubles, your money is 1,900,000 rubles, the Pension Fund transferred 440,000. Tax deductions are due only from 1,900,000 rubles.

There are not enough supporting documents or they are completed incorrectly

Make sure that every document you sign with the seller includes his passport details, address and Taxpayer Identification Number.

Here you will find everything list of documents for tax refund.

You have a tax debt to the budget

Pay it off or indicate in the application for the transfer of a tax deduction the amount minus this debt.

You bought an apartment from a close relative

spouse;
parents;
brothers and sisters;

Show the entire list of related parties...

You are not entitled to a deduction for purchasing an apartment. Reason - clause 5 of Article 220 of the Tax Code of the Russian Federation, clause 2 of Article 105.1 of the Tax Code of the Russian Federation.

The apartment is registered in your name, but someone else transferred the money for it

There will be no deduction, according to clause 5 of Article 220 of the Tax Code of the Russian Federation

This provision does not apply to cases of transfer of funds by spouses in a registered marriage.

How to get a deduction faster

For this:

Check that the documents are correct.
Submit your 3-NDFL return in January or later.
The tax office is given 3 months to check and approve the amount of property deduction.
Without waiting for notifications by mail, go to the tax office and write an application for the transfer of the tax amount to your bank account, if you did not submit an application for a refund immediately when submitting your tax return.

Within 30 days from the date of filing the application, but not earlier than the end of the desk tax audit, the money will be transferred to you.

To speed up the process receive a property deduction, do not waste time going to the tax office and see how long it will take for the money to be transferred to you; create a personal taxpayer account on the website of the federal tax service. Documents submitted to the Federal Tax Service in electronic form are processed faster in practice; you will have to wait less for a tax deduction when buying an apartment ! To obtain a login and password, you need to contact any tax office or your own with your passport and TIN (then you can do it without a TIN). The password you receive has a limited validity period, so be sure to change your password.

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Every working citizen of the Russian Federation is entitled to this payment if he has purchased real estate.

Deadlines

If, after a desk audit, the tax authority confirms the amount, the transfer occurs as follows:

When submitting an application for a refund after checking the 3-NDFL declaration, then no later than 1 month (30 calendar days) from the date the tax authority accepted this application;
If the application was submitted simultaneously with the declaration, you will have to wait 4 months. The first 3 months the declaration is verified, and the last, fourth, the application is verified.

Taxpayer actions

If the apartment deduction is not paid on time, you should do one of the following:

Call the Federal Tax Service directly, contact the debt settlement department, and ask why the institution is delaying the return of the property deduction. As a rule, this is enough for tax officials to hurry up with the transfers.
If even after the telephone call the INFS does not return the deduction, a statement of claim is written. The header of the document is drawn up in the approved form, and in the text itself it is necessary to indicate when you submitted the declaration and application, and a positive decision was made.

The second way can be taken immediately by finding out why the tax deduction for the apartment is not transferred. This can be done either in person or through the website. To speed up the process, it is better to go to the tax office yourself and submit an application, receiving in response a mark that it has been accepted for consideration.

If 10 days pass again, and the money is still detained without explanation, it is possible to write a complaint to the central branch of the Federal Tax Service.

Moral damage

Not all taxpayers know that if the transfer does not occur within the prescribed period, then the tax office is obliged to compensate for the damage incurred. The amount is calculated as follows: the amount of the refund is multiplied by the number of actual days of delay, then multiplied by the Central Bank refinancing rate and the result is divided by 360 days.

It is still recommended to submit a complaint to the Federal Tax Service of your region in person. Also, before filing a claim for an unpaid amount of tax within the prescribed period, you should check the documents confirming that the details have been filled out correctly. Often, taxpayers themselves make mistakes in indicating the current account, and then wait for the receipt to occur.

If there is an overpayment of personal income tax

If refused

Often it is enough to redo documents or file a complaint. The tax office will have to reconsider the appeal, and if the decision is positive, recalculate the amount of the deduction based on the amount of personal income tax paid.

Conclusion

Many people forget that receiving all types of personal income tax deductions is the legal right of every working citizen. For this reason, you should carefully collect the necessary documents, competently draw up an application, and intelligently defend your rights. If even after complaints the money does not arrive in the account, it makes sense to go to court, providing all the necessary evidence. The court in such cases almost always takes the side of the taxpayers.

5/5 (5)

How the tax office can demand a refund of the deduction back

In the recent past, three people purchased apartments using the savings-mortgage system for military personnel.

After this, having learned that citizens are entitled to a tax deduction when purchasing housing, they contacted the territorial body of the Federal Tax Service.

When contacted, citizens honestly stated that they did not understand tax legislation and asked, if they were entitled to a tax deduction, to provide it.

During the appeal, they provided the employees of the Federal Tax Service with a complete package of documents necessary for processing the deduction.

In accordance with the established procedure, employees of the Federal Tax Service checked the submitted package of documents.

Based on this, a decision was made to reimburse the citizens who applied for personal income taxes for the last three years.

But for some reason, during the audit it was not taken into account that paragraph 5 of Article 220 of the Tax Code of the Russian Federation, which directly prohibits the provision of a tax deduction for the purchase of housing, in the case where the housing was purchased at the expense of maternity capital, employer or with the help of the state .

But the savings-mortgage system for military personnel is one of the forms of state support. Thus, the employees of the Federal Tax Service, who approved the provision of the deduction, made a mistake.

After a significant period of time, the Federal Tax Service realized that a serious mistake had been made in approving this deduction and intended to return to state income the funds previously received by citizens on the basis of this erroneous decision.

Note! In addition to the main amount paid as a deduction, representatives of the Federal Tax Service wanted to collect penalties from the citizens who received them. At the same time, representatives insisted that the case could not have a statute of limitations.

It is worth noting that at the time this error was discovered, the statute of limitations established by the Tax Code of the Russian Federation and allowing for the recovery of the tax deduction amount had long passed. And a number of procedures that should be followed were simply not carried out.

In addition, the Tax Code of the Russian Federation does not provide for the possibility of recovering from a citizen funds that were transferred by the Federal Tax Service if the citizen’s actions did not contain malicious intent, but everything happened due to an error made by employees of the Federal Tax Service.

But representatives of the Federal Tax Service decided to classify the incident as unjust enrichment.

They were not embarrassed by the fact that the Tax Code of the Russian Federation does not contain such a norm. Having found it in the Civil Code of the Russian Federation, representatives of the Federal Tax Service hastened to go to court.

Courts of all levels, including the Supreme Court of the Russian Federation, took the side of the Federal Tax Service and obliged citizens to return illegally received income to the treasury.

Naturally, the citizens were not satisfied with this outcome of the case. To protect their legal rights and interests, they had to appeal to the Constitutional Court of the Russian Federation. And only during the proceedings in the Constitutional Court was the end put in this case.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

What was the decision of the Constitutional Court

Spoiler: three citizens of the Russian Federation are obliged to return to the state treasury the funds that were previously transferred to them by the Federal Tax Service as a property deduction.

But there will still be a separate trial regarding the statute of limitations. Let's look at the decision made by the Constitutional Court of the Russian Federation in more detail.

Decisions in favor of taxpayers:

If the Federal Tax Service made an erroneous transfer of funds to a citizen, the citizen is obliged to return only the funds received. Penalties and fines should not be assessed on them;
if the citizen did not have malicious intent, that is, is in good faith, then the erroneously provided tax deduction can be recovered from him only within three years from the date of the decision to provide such a deduction;
legal proceedings should continue until it is finally established whether citizens had the intent to deceive the state or simply did not know all the intricacies;
the courts are obliged to determine the limitation period independently; the parties should not submit additional statements on this issue;
issues related to the return of a tax deduction erroneously transferred to a citizen must be regulated at the legislative level.

Decisions in favor of the tax authorities and the state:

the court recognized that the funds erroneously transferred by the Federal Tax Service as a deduction must be qualified as unjust enrichment of the citizen who received such a deduction;
if the current regulations do not allow the return of erroneously transferred funds, then it is not necessary to comply with them;
any actions of the Federal Tax Service, including skipping the statute of limitations, the use of not only tax, but also any other codes, aimed at collecting from a citizen funds erroneously transferred to him, are recognized as lawful;
Even if the actions of the Federal Tax Service violate the constitutional rights of a citizen, but it is not possible to return the funds erroneously transferred to him in any other way, then these actions are recognized as lawful. This places the interests of the state, which in this situation are protected by the Federal Tax Service, above the Constitution.

Watch the video. How to get a tax deduction when buying an apartment faster and more profitably:

The deduction may be canceled and the money demanded back.

It should be emphasized that if the tax deduction was received legally, and the documents necessary to obtain it were properly completed, then it cannot be canceled.

If you are sure that when processing your tax deduction, all the norms of current legislation were properly observed, then you have nothing to fear.

Important! If more than three years have passed since the date the deduction was provided to you, then even if the deduction you received is considered erroneous, it will be impossible to force you to return it, since the statute of limitations has expired.

We emphasize that this statement is valid only at the moment, until no changes have been made to the current legislation.

If you purchased residential property using maternity capital or from your parents, and later, due to ignorance of the current legislation, you tried to get a tax deduction and it was provided to you, then the funds received as this deduction will need to be returned.

Why didn't the tax service check all the information?

Employees of the Federal Tax Service are required to check the declarations submitted to them and the packages of documents attached to them.

They are given three months to carry out such verification. When conducting this check, they must independently contact departments such as civil registry offices, the Federal Service for State Registration, Cadastre and Cartography and its subordinate institutions, and notary authorities to verify the information provided by the citizen.

In addition, employees of the Federal Tax Service have the right to request original documents and various explanations from a citizen in the event of controversial situations. They can obtain all the necessary information about banking transactions performed by a citizen directly from banks.

Please note!

Unfortunately, the Constitutional Court of the Russian Federation came to the conclusion that this system can be ineffective. Therefore, if a mistake is revealed, even after the expiration of the statute of limitations and the citizen is completely innocent in the current situation, he will be obliged to reimburse the previously received funds to the state treasury.

What to do if the tax deduction amount has already been spent

It is better to return the money yourself. Otherwise, their return will be handled by the Federal Bailiff Service.

Note! If you do not voluntarily return the funds, representatives of the Federal Tax Service will go to court and, having received a positive decision, will open enforcement proceedings.

The maximum tax deduction amount is RUB 260,000. If the right to receive a deduction was claimed not only by the citizen, but also by his spouse, then this amount may be significantly higher.

If the funds received are not returned voluntarily, and bailiffs begin to handle their return, the citizen’s property may be seized for the purpose of its further sale and repayment of the debt.

In addition, funds in a citizen’s bank accounts can be written off in favor of the state. They may also begin to be withheld from the income received by the citizen.

How to submit documents for a tax deduction

You should not trust articles about tax deductions posted on the Internet. After all, our laws are amended quite often, but no one is involved in making changes to the articles, and therefore they very often contain unreliable, outdated information.

A social deduction can be issued if you paid for treatment, insurance, or education for yourself and your close relatives.

Property deductions are provided if you purchased or sold real estate or vehicles.

It is advisable to register a personal account on the official website of the Federal Tax Service. With its help, you will be able to track the progress of the audit and promptly provide employees of the Federal Tax Service with the explanations they have requested.

Remember!

Carefully retain the originals of all documents that were included in the package submitted as justification for the deduction. Such documents are various certificates, contracts, financial documents confirming the fact that you paid for medical services, education or medicines.

Make sure that documents are completed correctly when you carry out various operations, such as: division of residential real estate, divorce proceedings, sale of a vehicle that you used as an individual entrepreneur or, conversely, you sell property as an individual entrepreneur and use the proceeds in personal purposes.

If you receive any type of government support or if part of the funds for the purchase of residential real estate was contributed by your employer, carefully save all documents related to these transactions.

What to do if the tax deduction is not transferred? This question worries many people. Currently, the state provides citizens of various categories with many benefits, subsidies and other payments. This program was created to improve the level of well-being.

One of the types of such benefits for citizens is a tax deduction for the purchase of real estate or other events. According to tax legislation, we have the right to receive a tax deduction when purchasing an apartment, expensive property, medical expenses and in some other cases, but what to do if the tax deduction is not paid?

What to do if the tax deduction was not transferred?

Within 15 days from the date on the acceptance mark or from the end of the desk audit, you should receive a notification from the tax office about the decision made.

In practice, such notifications are not always sent, so you can contact the tax office by phone or use the electronic service on the website of your regional Federal Tax Service to check the status of the application.

Which method to choose, you decide for yourself, depending on which one is more convenient for you, taking into account your busyness at work and lack of free time.

The maximum period for refunding funds cannot exceed 4 months if the application is submitted along with the entire package of documents: 3 months are allocated for a desk audit and 1 month for a refund.

If you submitted an application after verification, then your money should be returned to you within a month.

Return to contents

What is the procedure?

Now let’s figure out what to do if the tax deduction is not transferred within the specified time frame. What should be your order of action? First of all, non-refund may be due to incorrect details. Therefore, first of all, we double-check the specified data in the application. If an error is found, we correct it and re-write the application.

If there is no error in the application, then we move on to the active phase of interaction with the tax authority. We call your inspectorate and find out why the money has not been transferred (most likely they will tell you that the funds have already gone to the bank and you should expect them any day). This procedure has its advantage - the inspectorate will note that you are monitoring the status of the issue, and if they have no objective reasons to delay payment, they should send funds to your address as soon as possible.

If after the phone call the funds have not been received, start writing a statement to the head of the tax office. In the letter, you must indicate when you sent the application, its registration number in the office, the end date of the desk audit; If you received an official notification, please attach a copy of it. Briefly describe the situation that occurred and that the funds were never received into the account: thereby the tax service violates the provision of paragraph 6 of Art. 78 Tax Code of the Russian Federation.

Be sure to indicate that if your legal requirements are not satisfied, you will contact a higher organization, and also remind that as a result of the funds being transferred untimely, you are entitled to compensation for each day of delay in accordance with paragraph 10 of Art. 78 Tax Code of the Russian Federation.

It is best to take this letter to the inspection yourself. This letter must be registered, and be sure to mark your copy in the office. We count down another week from the mark date.

If after a week there is no response from the Federal Tax Service, we are preparing a complaint to the Federal Tax Service. The contents of this document must be taken as seriously as possible. It is necessary to state in detail the essence of the claim, indicate all the submitted documents, and it is best to attach copies of them. Describe in detail, with reference to clauses of the Tax Code, exactly which of your rights were violated. In the letter we indicate the amount of compensation you would like to receive, it is calculated as 1/360 of the refinancing rate for each day of delay.

Then we send a letter to the Federal Tax Service; if possible - with your own hand; if not, you can do this either through the official portal or by mail by letter with notification of receipt. A notification of delivery is issued at any post office when sending your letter. After that, all that remains is to wait; a reaction from the inspection will definitely follow, otherwise we are preparing an application to the court. When going to court, it is better to consult with an experienced lawyer who specializes in this area. He will help you competently and reasonably draw up a statement of claim to the court.

You will most likely need to write a letter of demand to the local inspectorate for the amount of compensation for the delay, since after transferring the main amount of the deduction, the tax authorities will most likely forget about it. At the end of the year, do not forget to report on it to 3-NDFL.