The Tax Code of the Russian Federation provides for the possibility of refunding income tax to citizens in cases stipulated by law. To be able to take advantage of this benefit, the taxpayer must submit a 3-NDFL declaration to the IFTS.
Who is eligible for a tax refund
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 program of voluntary co-financing of pensions; those who incurred expenses for 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 the 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 the declaration is accepted 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. Upon the expiration of this period, an opinion is issued on the result of this audit and a decision on the provision of a tax deduction for future tax periods, the refund of the tax amount paid when purchasing real estate or a refusal 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 raises claims, you can file a written complaint with 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 file a claim with the court.
