The law stipulates that an application for a tax deduction is written by a taxpayer in any form. However, this does not change a number of formal requirements for documents addressed to a particular state organization. It will not be superfluous to think about the convenience of those who will read your application and comply with the request contained therein.
It is necessary
- - a computer;
- - Printer;
- - paper;
- - fountain pen;
- - details of an account with Sberbank for transferring the refundable tax (optional).
Instructions
Step 1
Each application (and any appeal) must contain information about where, who is applying and how to contact the author.
All this information is entered into a section, which is commonly referred to as a "header" and is placed in the upper right corner of the application.
In the first line, write "In the IFTS- (number of your inspection) for (name of the settlement or region)".
In the next - your surname, name and patronymic in the genitive case (Ivanov Ivan Ivanovich).
The line below: "residing at the address."
Even below, indicate the address of registration with a zip code. It is not necessary to add a phone, but it is better to do it.
Step 2
After the "heading" write with a small letter (it is possible when the whole word is in capital letters): "statement" (or "STATEMENT").
Place this word in the center of the line.
Step 3
Then write from the beginning of the line, from a paragraph (you can use a tabulation): “In accordance with Article …. of the Tax Code of the Russian Federation (indicate the number of the article of the Tax Code of the Russian Federation, on the basis of which you are entitled to this or that deduction), please provide me … (indicate the type of deduction: standard, social, professional or property) tax deduction in the amount of …"
Step 4
Next, you indicate the amount of the deduction due to you. It is important to understand here that the deduction is not the amount of tax that must be returned to you, but the part of the income that is exempt from taxation. Simply put: if your tax deduction is equal to 100 thousand rubles, this means that you are entitled to a refund of 13% of this amount, that is, 13 thousand rubles.
For example: "I ask you to provide me with a professional tax deduction of 20% (twenty percent) in the amount of 20,000 (twenty thousand) rubles." Return in this case, if the tax has already been paid, you owe 13% of 20 thousand rubles, that is 2, 6 thousand rubles.
Step 5
It will not be superfluous to indicate also the amount of tax due to be refunded and the method of providing the deduction: from the employer or by transfer to an account with Sberbank.
For example: "Please provide me with the tax due to me to be refunded in the amount of 2600 (two thousand six hundred) rubles through my employer."
Or: "… please transfer to the specified details: …" Next, write the account number (located on the title page of your savings book), "payee: (your full name)", then all the details of the Sberbank branch where you opened the savings book. They can be taken at the department from any operator or consultant.
Step 6
It will not be superfluous to also list all the documents attached to the application (confirming the income received, tax paid and the right to deduction).
Usually it looks like this: "I attach to the statement: …". Then there is a list of the attached documents in a column with a numbered list in the order in which they are attached to the application. For each document, it is desirable to indicate the output data (series if available, number, date, issued by) and the number of sheets.
Summarize under the list - the total number of documents and sheets: "Total … documents on … sheets."
Step 7
Having printed out the finished application, do not forget to sign it.
