Not every citizen knows that tax deductions can be refunded. According to the Tax Code, the taxpayer has the full right to refund the social tax deduction in the amount that he paid for his treatment or treatment of a family member in a medical institution. In addition, funds spent on medicines are also returned if they are on the list of medicines approved by the government.
It is necessary
Statement and Declaration
Instructions
Step 1
Tax deductions are provided only to those citizens who pay income tax.
Step 2
The tax deduction is provided for services rendered to the taxpayer himself and his family, including a day student who is under 24 years of age. If the deduction is returned for the treatment of relatives, then additional documents must be provided confirming family ties, for example, a child's birth certificate or marriage certificate. Medical institutions can be state and non-state forms of ownership, but they must provide services on the basis of a state license.
Step 3
The deduction is not refundable if the payment for medicines and treatment was made by the company where the taxpayer works. However, there is an officially established limit, according to which the deduction amount cannot exceed 120 thousand rubles in one tax period.
Step 4
The refund of the tax deduction is carried out according to a written application, which is submitted together with the tax return after the tax period has passed to the district tax office. An application for a refund of overpaid tax must be submitted within 3 years, and a tax return must be filed even if the taxpayer does not fall under the list of persons required to submit this return at the end of the year.
Step 5
After submitting the documents, the tax authorities consider the application and make a refund within one month from the day the application was submitted. However, until the desk audit, which is carried out by the tax inspectorate for about 3 months, the taxpayer cannot receive funds. Therefore, the real term for the return of the tax deduction is at least 4 months from the date of submission of the application and the attached documents.
Step 6
Refunds are made only in a non-cash form and the taxpayer must open an account in any bank in advance for these purposes. And in the application for the return of the excess amount of tax and the application of the deduction, it is necessary to indicate the name of the bank and your details.
