Income tax must be paid by all citizens of the Russian Federation who received taxable income in the reporting period and are individuals. As a rule, the main items of profit are taxed at a rate of 13%, and it is on them that the tax paid can be refunded if certain conditions are met.
Instructions
Step 1
Determine the amount of property tax deduction that an individual can receive in case of building a house. In this case, it is necessary to be guided by the data specified in the expense documents. You can refund the tax if the construction costs relate to: the development of design and estimate documentation, the purchase of finishing and building materials, payment for construction and finishing services, connection to water, gas, electricity and sewerage networks, as well as the creation of autonomous sources.
Step 2
Collect a package of documents that confirm these expenses. Check the correctness of their execution, if necessary, contact the contractors to make the appropriate adjustments. Get a certificate of income at your place of work. It is also necessary to collect documents on other types of income: sale of property, dividends, interest on the deposit, etc.
Step 3
Fill out a tax return on the 3-NDFL form and indicate in it all items of income for the reporting period and list the expenses that allow you to receive a tax deduction. Write an application for an income tax refund indicating your personal current bank account.
Step 4
Submit all documents to the tax office or send by registered post. Within three months, a desk audit of your tax return will be carried out, on the basis of which a decision will be made on the refund of the tax for the construction of the house. Within one month, you will receive a written notification and the amount of tax will be transferred to your current account.
Step 5
Remember that you can only get a tax refund within three years from the date it was paid. In this regard, you should not delay with this procedure, since in practice it can take 12 months. If the taxpayer missed the deadline for filing an application for a tax deduction, then he can file a claim in court.
