Individuals who are payers of personal income tax (PIT) at a rate of 13% have the right to reduce the tax base if there are grounds for providing them with deductions. The tax base is the amount that is taken as the basis for calculating the amount of tax. It is from her that the mentioned personal income tax is 13%.
It is necessary
- - confirmation of the income received and the tax paid from it (2NDFL certificate, etc.);
- - documentary evidence of the right to deduction;
- - declaration in the form of 3NDFL;
- - an application for the provision of a deduction to a tax agent or to an inspectorate.
Instructions
Step 1
Some of the tax deductions, in particular, standard and professional, you can receive through your tax agent: an employer or organization from which you receive payments under a civil law contract. To do this, you need to write a statement to the head of the organization with a request for a tax deduction and attach copies of documents confirming the right to it.
For example, birth certificates for a standard child tax deduction.
If your contract involves the payment of royalties, you just need to write a statement. The rest of the documents are at the disposal of the tax agent himself.
Step 2
In other cases, you will have to contact the tax office serving your registration address at the place of residence. You also have the right to apply to the tax office if the due deduction was not provided to you through a tax agent.
You must submit to the inspectorate a 3NDFL declaration with completed sections on all income for the last year, taxes paid and deductions due to you, and documents confirming the receipt of income, payment of tax into it and the right to deduction.
The easiest way to fill out the declaration is with the help of the program called "Declaration". You can download it for free on the website of the State Research Center of the Federal Tax Service of the Russian Federation.
Step 3
Add a tax deduction request to your set of documents. If you are relying on more than one of them, write a separate one for each. In it, you can also indicate the form of refund of overpaid taxes: by transfer to your account (indicate its details) or through a tax agent (indicate its full name).
Take the complete package of documents to the inspection in person (make a copy, they will make a mark of acceptance on it) or send it by mail in a valuable letter with a list of attachments and a receipt acknowledgment.
Then wait for a notification from the tax office of the decision.
