The Tax Code of the Russian Federation gives the payer of personal income tax (personal income tax, in common parlance - income) the right to four deductions: standard, property, social and professional. This is the name of the part of the income, the tax on which does not have to be paid. And if it has already been paid, the state will return it. But for this it is necessary to complete a number of formalities.
It is necessary
- - declaration in the form of 3NDFL;
- - documentary evidence of income and tax paid from it;
- - confirmation of the rights to tax deduction.
Instructions
Step 1
A prerequisite for the provision of a deduction is that you submit a declaration in the form of 3NDFL. If you receive income from tax agents, it does not matter only at the place of your main job or somewhere else, or you do not have your main job at all, but the person who pays you for one reason or another is withholding tax on your income, you do not declare your income should.
But if you are claiming a deduction, you will have to do so.
Step 2
But before filling out the return, collect documentary evidence of your income and payment of tax on it. You will receive 2NDFL certificates from your tax agents. To do this, you need to apply to the appropriate organization with an application addressed to its head.
If you have to pay tax on some income yourself, it will be confirmed by the contracts on the basis of which it was received, and the payment of tax - receipts and checks from the bank with its mark.
Step 3
The set of documents confirming the right to deduction depends on which of the possible you are applying for.
For example, for a deduction, parents of a minor need a child's birth certificate, for training costs - an agreement for the provision of educational services, an institution's license for their provision and payment receipts, for a property deduction - a certificate of ownership of the sold housing, car, etc.
Step 4
You must also write a claim for the deduction.
There is no strict form of it, but you need to indicate where it is addressed, who is submitting it, where it is registered, how to contact him, what kind of deduction he claims.
It is also advisable to indicate the amount of the deduction, the amount of tax to be refunded, the form of provision: through a tax agent or by transferring the refundable tax to an account with a Sberbank (in this case, it is better to indicate all the details for payment directly in the application).
Step 5
Take the finished set of documents to the tax office (with a copy on which they will put a mark of acceptance) or send it there by registered mail with a list of attachments and return receipt.
If you prefer to receive a deduction through a tax agent, the inspectorate will give you a certificate that needs to be taken to the accounting department, and that will stop withholding personal income tax from you until the state settles with you, but no longer than a year. If to a bank account, wait for the transfer.
