I submitted 3 personal income taxes when to expect payments. Tax deduction: payment terms after filing an application and features

The period for returning personal income tax under the 3-NDFL declaration is regulated by the tax legislation of the Russian Federation. Let's consider the algorithm and timing of reimbursement of funds to the taxpayer from the budget.

Procedure for filing 3-NDFL for tax refund

To return funds from the budget, you must submit to the tax office:

• declaration in form 3-NDFL;
• a package of documents confirming the fact of spending funds.

All papers can be provided to inspectors in person, through a representative acting by proxy, via TKS, certified with an electronic signature, or through the taxpayer’s personal account.

The deadline for filing a 3-NDFL tax refund is not limited by law, that is, it can be submitted on any day of the year. But you can only reimburse the amount of tax that was paid during the last 3 years (clause

7 tbsp. 78 Tax Code of the Russian Federation). For example, the right to deduction appeared in 2010, but you decided to reimburse the tax in 2018.

The amount that the tax authorities will return will be determined based on the personal income tax paid in 2015, 2016 and 2017. In this case, declarations for these 3 years should be provided to the Federal Tax Service.

Form 3-NDFL for 2017 was approved by Order of the Federal Tax Service dated December 24, 2014 No. MMV-7-11/ Starting with reporting for 2017, the document is filled out according to the updated form approved by Order of the Federal Tax Service of Russia dated October 25, 2017 No. MMV-7-11/

Deadline for consideration of a declaration for a refund of deductions

Having received the documentation, tax authorities conduct a desk audit within 3 months to establish the fact of overpaid tax. At the end of the camera room, the inspection inspector sends a notice to the taxpayer about its results.

If the decision is positive, the individual recipient of the funds should submit an application for a refund of overpaid tax.

The deadline for returning funds under 3-NDFL is provided for in clause 6 of Art. 78 Tax Code of the Russian Federation.

The money is returned to the taxpayer’s account specified in the application within a month from the date of its submission. The same period is confirmed by the Ministry of Finance in letter dated July 11, 2014 No. 03-04-05/34120.

That is, the total period, taking into account the cameral, is 4 months.

You can submit a refund request to the IRS along with your return. But this does not mean that the money will be returned in a month.

In this case, the period will also be 4 months (letter of the Federal Tax Service of Russia dated October 26, 2012 No. ED-4-3/).

The deduction can also be obtained through the employer. But to do this, you still need to contact the Federal Tax Service with an application and a package of supporting documents.

Tax authorities have 30 calendar days, after which they are obliged to issue a notice with permission to deduct or refuse (Clause 8 of Art.

The notification received and a free-form application for a deduction should be sent to the employer. Based on them, at work they will stop withholding personal income tax from wages, and will also recalculate and return the tax withheld from the beginning of the year (letter of the Ministry of Finance dated October 6, 2016 No. 03-04-05/58149).

Read more about the different ways to receive a personal income tax deduction in this material.

What to do if the money did not arrive on time

If the 4-month period has passed and the funds have not been received into the account, we recommend the following procedure:

• Check the details in the submitted application. Perhaps the money is not received due to an error in the document. If an error is identified, the corrected application must be submitted again.

If there are no errors:

• Contact the Federal Tax Service's debt settlement department - in person or by phone - and find out why the money did not arrive. As a rule, having realized that the issue is being monitored by the taxpayer, inspectors try to process the payment as quickly as possible.

If your account is still not replenished:

• Write a statement addressed to the head of the tax office with a request to look into the situation. In the document, describe the problem, indicating the legal deadlines for submitting documents. The application can be submitted in person, by mail or through the department’s website.

If there is no response to the application:

• Send a complaint to the regional Department of the Federal Tax Service, describing the situation in detail.

If the problem remains unresolved even after contacting the Federal Tax Service, then it will have to be resolved through the courts.

Income tax refunds are carried out by tax authorities within a month from the date of filing the application. However, this period begins to count from the date of completion of the desk audit, which can last no more than 3 months from the date of filing the declaration.

At work, personal income tax ceases to be withheld immediately after receiving tax permission.

More information about personal income tax is in our special section.

The deadline for checking the 3-NDFL declaration is strictly regulated by the Tax Code and explanatory letters from the Ministry of Finance and the Federal Tax Service. We will study the nuances of conducting a desk audit of 3-NDFL.

Who submits a declaration in form 3-NDFL in paper or electronic form

Every year, no later than April 30, the following categories of taxpayers must submit a declaration in form 3-NDFL for the previous year to the Federal Tax Service at the place of registration (registration):

1. Individual entrepreneur on the general taxation system.
2. Individuals who received income from:
   • sale of property of which the taxpayer was the owner for less than 3 years (5 years for real estate acquired after 01/01/2016);
   • sale of shares in the authorized capital or securities;
   • renting out property, etc.
3. Individuals, to receive property (for reimbursement from the budget of the cost of purchasing housing) or social deduction (for reimbursement of expenses incurred for training, medical care, insurance, etc.). The deadline for submitting the declaration in this case is not regulated by tax legislation. The document is submitted on any day of the year.

The declaration can be provided to tax authorities both on paper and digitally.

Form 3-NDFL was approved by Order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671@. Starting with reporting for 2017, the document is filled out according to the updated form approved by Order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7-11/822@.

After submitting a package of documents to the Federal Tax Service, a desk audit of the 3-NDFL declaration begins - its terms are strictly limited by the tax legislation of the Russian Federation. Let's study them in more detail.

Deadline for conducting a desk audit of 3-NDFL by the tax inspectorate

The maximum period for checking a 3-NDFL declaration is 3 months (clause 2 of Article 88 of the Tax Code of the Russian Federation). The start date of control procedures is the day the declaration is submitted to the Federal Tax Service. You can see this date in the stamp placed by the receiving inspector when submitting a paper version of the report, or in the notification of acceptance of the declaration when sent electronically. At the same time, to begin an inspection by a specialist, no special decisions of the tax service management are required.

Don't know your rights?

The processing time for 3-NDFL depends on:

1. The volume of information recorded in the declaration.
2. Number of supporting documents.
3. Inspector's downloads.
4. There are contradictions between the data specified in the declaration and the attached documents or information available to the checking specialist obtained from other sources, etc.

Thus, the period for checking a 3-NDFL tax return can last from 1 day, but cannot exceed 3 months. You can find out at what stage the inspection is at, as well as its completion dates, on the department’s website in your personal account.

If at the end of the control procedures the inspector does not identify errors, the declaration will be accepted.

Deadline for checking 3-NDFL by the tax authority if there are errors

If, during the inspection, the inspector identifies errors or inconsistencies between the information he has and the information in the documents, then the taxpayer is sent a request for clarification or submission of an amended declaration no later than 5 business days. If the taxpayer:

1. If I agree with the tax authorities’ arguments, then he should be sent an updated declaration. In this case, control procedures in relation to the primary reporting document are terminated and a new inspection is assigned based on information from the corrective report. A camera examination is carried out in a similar way when the taxpayer independently identifies errors and submits adjustments. The processing time for the 3-NDFL declaration (adjustments) is also 3 months. At the same time, tax legislation does not provide for a limit on filing adjustments, and therefore the time frame for checking 3-NDFL by the tax authority can significantly exceed 3 months.
2. If he does not agree with the opinion of the inspectors, he submits an explanatory letter describing the discrepancies. In this case, the department may:
   • Agree with the explanations and accept the declaration.
   • Draw up a desk inspection report describing violations of the law. Within a month, the taxpayer has the right to submit objections to the inspection report (clause 6 of Article 100 of the Tax Code of the Russian Federation). Then the case is transferred to the management of the inspection, which will make a final decision on the inspection and either hold the taxpayer accountable or assign additional tax control measures.

You can familiarize yourself with the current 3-NDFL form in this article.

***

The processing time for a 3-NDFL tax return depends on various factors and can last from 1 day to 3 months. But if during the audit violations are revealed or the taxpayer independently discovers errors and submits adjustments, then the timing of control measures may be significantly delayed.

Read about the rules for conducting tax audits.

Many people know what 3-NDFL is, but not everyone knows that you can get a tax deduction using this declaration. In the article below we will look at how, who and in what time frame can count on a refund.

The period during which the money will be returned

In the Tax Code of the Russian Federation there is such a thing as “overpaid tax.” Such surpluses are identified after a desk audit of the submitted declaration. After identifying such an amount, any taxpayer can submit an application to the tax service for a refund of excess funds.

What is the deadline for returning personal income tax according to the 3-NDFL declaration after a desk audit? According to the law, the tax service refunds funds to the bank account of the person who submitted the application. The period for such a return is one calendar month from the date of filing the application with the inspectorate.

If, during a desk audit of the submitted declaration, the tax inspector reveals any violations, then the period for returning funds may increase significantly. Receipt of the surplus by the person who paid the tax is possible only after all violations have been eliminated.

Let's look at an example. The taxpayer filed the application in October 2017. Accordingly, the surplus should arrive in his current account in November, that is, in one month. If the funds are not received within the period specified by law, the tax office must pay a penalty. But if during the verification of the declaration, violations were revealed, for example, the deadline for filing the 3-NDFL declaration was missed, then instead of money, the taxpayer will receive a letter summoning the tax office to eliminate the violations.

What can you get a tax deduction for?

There is a specific list of expenses of a person paying taxes that can be partially paid off through taxes. Namely in cases:

• if a plot of land is purchased;
• if you purchase an apartment or house;
• if the home is being renovated;
• there is a loan from a bank for a specific purpose;
• if the training was paid;
• if paid treatment was carried out;
• if there were costs for health insurance;
• if funds were spent on voluntary pension insurance.

But even in these cases, not everyone receives an income tax refund.

Overpaid tax can be refunded if payment for the above services was made for your own benefit or for the benefit of your children.

When considering the possibility of a tax refund, the tax office pays attention to such a point as timely filing of a tax return. A refund is possible only if the submission took place within the period prescribed by law.

Read also: Imputed tax for individual entrepreneurs

Common mistakes

Quite often, when filing a return and subsequent tax refund steps, people make the following mistakes:

• incorrect completion of the declaration, errors and corrections in the form for filing 3-NDFL;
• the deadline for submitting 3-NDFL was missed;
• applications are filled out with errors, various inaccuracies are allowed;
• absence of necessary documents in the appendices to the application.

In any of the above cases, significant delays in refunds may occur. Since in order for the funds to be transferred, it is necessary to eliminate the identified errors and inaccuracies.

Required documents

To receive a tax refund, you need to go through a rather complicated procedure. To do this, it is necessary not only to fill out all the documents correctly, but also to attach a certain list of certificates. Namely:

• certificate in form 2-NDFL;
• completed tax return 3-NDFL;
• all invoices and certificates confirming expenses subject to refund;
• a statement requesting a deduction of expenses from tax;
• application for tax refund to the current account.

As already mentioned, Refunds are made only after a desk inspection, which is mandatory.. The period for a desk audit of 3-NDFL, in accordance with the law, is 90 days. Upon completion of the audit, the taxpayer receives a letter by mail containing the results of the audit.

How to submit a declaration and application

Filing a declaration is not difficult. There are plenty of ways to present it.

1. You can apply through the government services portal. This is the fastest and easiest way. The only caveat is that you need to go through the registration procedure, but this is done only once.
2. You can submit a declaration by creating your personal account on the website of the Federal Tax Service. In addition, in your personal account on the website you can also track the status of your declaration.
3. You can submit a declaration by appearing in person at the tax office at your place of residence. Do not forget to check the opening hours in advance, or better yet, sign up for a specific time through the website of the Federal Tax Service.
4. And finally, the declaration can be sent by Russian post in a valuable letter with an inventory of the contents. On the Russian Post website you can track your mail.

Form 3-NDFL can be filled out in the program or through online services(easier way)
[see section " Program or online service» ]

If first time If you are faced with this procedure, it is better, in addition to reading the recommendations on this site, to purchase “ Tutorial on personal income tax return«

Return questions
income tax (NDFL)

Return situations
income tax (NDFL)

Apartment purchase

Apartment finishing

Buying a room (share of an apartment)

Education for yourself and children

Treatment and medication expenses

260 thousand rubles(since 2008)
130 thousand rubles(2003-2007)
78 thousand rubles(2001-2002)
5000 minimum wage for 3 years(1991-2000)

Homeowner can make a refund of income tax (NDFL) from the purchase of housing in the amount of up to 260,000 rub., if the deed and ownership were received after January 1, 2008 (property deduction in double amount). If a real estate transaction was registered earlier, then it can be returned without dispute until 130,000 rub.. tax Due to the increase in the size of the deduction, controversial situations are possible. At the same time, a refund of income tax is possible in a larger amount than the tax office considers. The dispute is resolved in court.

Mortgage borrower can make an income tax refund ( 13% ) from interest paid to the bank on a mortgage loan used to purchase housing, as well as when refinancing a primary loan after January 1, 2010.

Errors in the 3-NDFL tax return: the tax office sends a request to adjust the return, which takes time and can be repeated several times.

To receive an income tax refund, you must comply with a number of formalities:

• Fill out a tax return in form 3-NDFL;
• Generate a set of documents confirming the right to a tax deduction;
• Submit your tax return with the required documents in person or by mail (preferred);
• Apply for a tax deduction;
• Apply for an income tax refund to your personal account;
• Receive a decision on income tax refund from the tax office.

Income tax refund deadline

Income tax (NDFL) refunds can be made in two ways. The first option is over the past years. In this case, funds are transferred to the taxpayer's bank account (tax authorities prefer to return tax to the savings book). The second option is for the current year, but only for property deductions from the purchase of an apartment. In this case, a notification is received from the tax authority confirming the right to a property deduction for submission to the tax agent (employer). Here already at the place of work all calculations are carried out and thereby the income tax is refunded. Income tax may not be withheld from current wage payments until the amount of the property deduction is exhausted, and may also be returned for the months that have passed since the beginning of the year, but not in all cases (there is uncertainty).

Income tax refund at 13% rate
(buying a home, mortgage, education, treatment, pension contributions)

What is needed to get your income tax back?

Based on the results of the 3-NDFL tax return, a refund of the personal income tax withheld from the taxpayer’s income to the budget of the Russian Federation is carried out. Property deductions, as well as social deductions, are provided only for income taxable at a rate of 13% .

Form 3-NDFL can be filled out via Excel forms for each year of declaration (long and tedious)
[see section " Tax return 3-NDFL» ]

• Buying or building a house
• Ppurchase of land
• Pinterest on mortgage (target loan)
• Expenses for voluntary health insurance (VHI)
• Expenses for voluntary pension provision

Who can make an income tax refund?

13% of interest amount
(excluding loan body)

15600 rub. per year +
6500 rub. per child

usual treatment - 15600 rub. in year,
expensive treatment - 13% of actual expenses

15600 rub. in year

A citizen who has incurred social expenses. When receiving a social deduction for education , treatment , medicines , pension provision You can receive an income tax refund in the amount of up to RUB 15,600.

Main difficulties and mistakes when returning income tax

Submission of an incomplete set of documents: in addition to the basic ones, additional documents may be required depending on the specifics of the tax situation (identified during a desk audit).

Lack of documents confirming the taxpayer’s expenses, their incorrect execution, or a change in the purpose of the expenses.

An error in the application for a tax deduction (the most complex formulations arise for property deductions together with a mortgage and in the presence of joint property).

Loss of a document at the tax office (rare, but it does happen).

An application for an income tax refund (NDFL) cannot be executed due to inappropriate account details or the wrong passbook number.

Make no mistake that on Internet forums you can get free professional advice on income tax refunds (NDFL). There are very few such specialists and they do not waste their time on this. To receive a tax refund, it is not enough to fill out and submit a tax return. This is not a simple bureaucratic procedure.

• Receive a certificate of income from your place of work in form 2-NDFL;

1. A desk tax audit is carried out by authorized officials of the tax authority within three months from the date the taxpayer submits the 3-NDFL tax return (clause 2 of Article 88 of the Tax Code of the Russian Federation).

2. After this period of time, the tax inspectorate is obliged to send the Applicant a written message about the desk tax audit of the 3-NDFL declaration and the provision or refusal of tax deductions. In practice, the decision may be sent with a delay of 1-3 months.

3. The amount of overpaid tax is subject to refund upon a written application from the taxpayer within one month from the date the tax authority receives such an application (clause 6 of Article 78 of the Tax Code of the Russian Federation).

Thus, the minimum period for income tax refund is 4 months. However, in practice, the return period is extended for the above reasons. As a result, the actual deadline for income tax refund is 6-8 months, and in some cases stretches for 12-16 months.

Attention! If the return of income tax (NDFL) is carried out in violation of the deadline, then the tax authority accrues interest on the amount of overpaid tax that is not returned within the prescribed period for each calendar day of delay at the refinancing rate of the Central Bank of the Russian Federation (clause 10 of Article 78 of the Tax Code of the Russian Federation ). To claim penalties, you must document all stages of interaction with the tax office when submitting documents for an income tax refund.

How is income tax refund processed?

If the deadline for income tax refund is missed - 3 years

If a taxpayer has missed the three-year deadline for filing an application for a refund of income tax (NDFL), this does not prevent him from filing a claim in court for the return of the overpaid amount from the budget in civil or legal proceedings (Determination of the Constitutional Court of the Russian Federation dated June 21, 2001 N 173-O) . In this case, the general rules for calculating the limitation period will apply - from the day when the person learned or should have learned about the violation of his right (Clause 1 of Article 200 of the Civil Code of the Russian Federation).

How long does the 3-NDFL desk audit last?

The actual period of the 3-NDFL desk audit depends on how quickly the inspectorate can return income tax (part of it) as a deduction and/or how correctly an individual (IP) declared his income in the past year. Due to the importance of this issue, we will consider it in more detail.

Duration according to law

Paragraph 2 of Article 88 of the Tax Code of the Russian Federation clearly establishes how long a desk audit of 3-NDFL lasts - a maximum of 3 months from the date of submission of this declaration. There are no exceptions to this rule. Moreover, this period is relevant not only for form 3-NDFL, but for any tax reporting.

If you submit a declaration by mail, then the period for a desk audit of this 3-NDFL starts not from the day on which the document is considered submitted, but from the date the tax authorities receive the corresponding mail with a list of the attachments. The logic here is simple: the inspection cannot begin an inspection until it receives a package of documents. This is confirmed by the explanations of the Ministry of Finance of Russia dated June 19, 2012 No. 03-02-08/52.

The inspector begins the audit and comparison of the entire submitted package of documents automatically: he does not need any special permission from the management of the Federal Tax Service.

The deadlines established by law for the desk audit of the 3-NDFL declaration are not affected by what exactly the payer stated in this report:

• only income for the previous calendar year;
• only the deductions due to him;
• both income and deductions.

And only in one case, the deadlines for the desk audit of the 3-NDFL tax return are subject to cancellation. This is when the inspector has not yet finished checking the primary report, and the individual has already submitted a corrected (clarified) version of this declaration. This means that 3 months start again. This is also stated in paragraph 2 of Article 88 of the Tax Code of the Russian Federation.

Also note that the inspection is allowed to analyze only the period for which the reporting document was submitted. However, if you want to return income taxes for 2 or 3 years at once, you will have to submit one return for each of them. Therefore, how long a desk audit of a 3-NDFL declaration generally lasts also depends on the quantity:

• submitted 3-NDFL declarations;
• claimed deductions.

Duration in practice

The work of the inspections of the Tax Service of the Russian Federation shows that tax authorities quite quickly check 3-NDFL declarations and the documents attached to them. Therefore, the actual time frame for conducting a desk audit of 3-NDFL is actually shorter. This means that the tax will be returned to you faster if a deduction was claimed.

In practice, how long a desk audit of 3-NDFL takes depends on how scrupulously the inspector will study your declaration, the indicators stated in it and compare them with the attached package of documents. If errors, contradictions and other inaccuracies are identified, the audit will be delayed.

Thus, how long a desk audit of 3-NDFL is carried out directly depends on:

• the quality of filling out this declaration;
• absence of contradictions with the documents attached to it.

1. Online in the individual’s personal account on the official website of the Federal Tax Service.
2. Using the Federal Tax Service program “Declaration 2017”:

How to track

Keep in mind that you can monitor the progress and deadline of the 3-NDFL desk audit on the official website of the Federal Tax Service in the personal account of an individual. There the system shows the percentage of verification of the submitted declaration. Every day it gets bigger. However, this does not mean that the inspectorate analyzes your report several lines a day.

The fact is that in your personal account, the progress of the 3-NDFL audit is reflected in the form of a calculated percentage of 3 months - from the date of the start of the desk audit to the current date.

The influence of the deadline on the deduction of personal income tax

How quickly the 3-NDFL desk audit takes place also directly determines how quickly the applicant can return the calculated amount of income tax. For example, when buying an apartment.

However, it is impossible to name specific deadlines for tax refunds. They can be a maximum of 4 months, which add up:

of how long it takes for a desk audit of the 3-NDFL declaration to take place (maximum – 3 months);

The generally established deadline for the return of a tax deduction depends on the moment the taxpayer submits the relevant application and the speed of the desk audit. What legislative norms regulate the duration of control activities? For what reasons may tax authorities delay the transfer of funds to the taxpayer? All features regarding the timing of refunds for tax deductions are discussed below.

Regulatory deadlines for payment of tax refunds

If we interpret a tax deduction as an overpayment of personal income tax, to determine the refund period, you need to familiarize yourself with the requirements of Art. 78 NK. Clause 6 of this norm establishes a monthly period for the return of overpaid tax amounts. The basis for such actions is a written application from the taxpayer. The starting point is the moment an individual submits a document to the Federal Tax Service at the place of registration of the citizen.

However, based on the decision of an authorized employee of the Federal Tax Service and without the participation of senior officials of the tax inspectorate, the establishment of the fact of excessive payment of any tax, including income tax, is carried out only after control measures have been completed. Accordingly, the refund period is automatically extended for the duration of the desk audit of the information available to the tax authorities. In fact, a positive decision on a return is made only if no errors or inconsistencies in the data were identified during the cameral.

Deadline for refunding tax deductions after a desk audit

So how many days after the desk audit is the money transferred? For the answer, let's turn to clause 2 of Art. 88 of the Tax Code, which clearly states that such a procedure is carried out by the Federal Tax Service within 3 months. from the moment of submission of the tax return or calculation. That is, the total period during which the refund is made begins from the date the individual submits the application, and lasts, taking into account the desk audit, only 4 months.

An example of receiving money as a deduction could be a refund for education, treatment (under Article 219 of the Tax Code) or when purchasing property (under Article 220 of the Tax Code). For registration, the taxpayer will need to provide not only an application, but also a number of other documents, including contracts, expense checks/receipts, birth certificates, 3-NDFL declarations, etc. After completion of the cameral, the authorized person of the Federal Tax Service draws up a notice of transfer of funds or a refusal with mandatory justification of the reason.

Note! If the tax authority makes a positive decision, but in fact the deadlines for returning the tax deduction after filing the declaration are not met, the taxpayer has the right to appeal the inaction of the Federal Tax Service employees. According to paragraph 10 of Art. 78, if the established deadlines are violated, compensatory interest must be accrued on the amount of money not returned on time for each calendar day.

Deadline for returning property tax deductions

The general period for returning a tax deduction when purchasing an apartment coincides with the procedure given above. At the same time, the claim period for such a deduction is not limited by law, but only personal income tax for the 3 years preceding the year of filing the return documents will be reimbursed. That is, if a person purchased housing in 2012, but decides to exercise his right to a deduction and submits all the required documents (on his own or through an employer) only in 2017, the state will return his taxes for 2014-2016. It will no longer be possible to make a refund for earlier periods.

Deadlines for tax refunds when purchasing an apartment: statute of limitations for deductions and when will they be returned?

Many home buyers are understandably interested in the timing of tax refunds for 2016 when purchasing an apartment. We present them in our consultation, and also debunk the popular myth about the 3-year rule.

What is the period for applying for a deduction when buying an apartment?

In our opinion, one of the main myths that circulates among our population concerns the statute of limitations for tax refunds when purchasing an apartment. So: there is NO deadline for filing 3-NDFL when buying an apartment!

In domestic legislation there was not, is not and, most likely, there will not be such a rule that would establish a statute of limitations for personal income tax compensation when purchasing an apartment.

Let's explain: The validity period of the tax deduction when purchasing an apartment is not limited by law. Since the right to a property deduction for the purchase of a home can only be exercised once in a lifetime, the corresponding purchase and sale transaction can occur at any time. After signing all the documents and registering the property rights to housing with Rosreestr, the deadline for filing a tax deduction when purchasing an apartment is set by the buyer himself. That is, you can submit a package of documents for personal income tax compensation at any time after purchasing a home. At least decades later.

EXAMPLE

In 2017, Shirokova submitted a 3-NDFL declaration to her tax office to receive a deduction, along with the attached documents for the apartment she purchased 6 years ago. The budget will only be able to reimburse her for the personal income tax transferred to the treasury by her tax agent in 2014, 2015 and 2016.

The problem is that many people confuse the statute of limitations for the return of personal income tax when purchasing an apartment, which is not established by law, with the fact that income tax from the budget can only be returned for a maximum of 3 years that precede the year of filing the 3-personal income tax return.

That is, ideally, the payer should select the last 1 to 3 years for which the budget received tax from his official white salary. This gives the Federal Tax Service the basis for paying a tax deduction when purchasing an apartment. The deadlines for filing a declaration in form 3-NDFL do not matter, but they must fall in the year that comes before the selected period with a white salary.

Moreover: when housing costs less than 2,000,000 rubles, it is impossible to use the deduction to the maximum for objective reasons. In this case, you can get the amount when purchasing your next home. So: the statute of limitations for property deductions when purchasing apartment No. 2 is also not established. You can declare it in your next declaration at any time later.

Often, salary income and the tax on it are not enough to immediately return the entire due amount of personal income tax (RUB 260,000 or less) by filing an initial declaration. In this case, in subsequent years, 3-NDFL is submitted to the inspectorate again for deduction. The deadline for filing a tax refund when purchasing an apartment in this situation has also not been established.

The role of white salary

Of course, the so-called statute of limitations for deductions for the purchase of an apartment may only be of interest to those who receive an official white salary and, in general, by law, have the right to a property deduction.

In other cases, when purchasing housing, you can make a refund of income tax on time when purchasing an apartment only through official employment and at least 1 year of work in this status. Provided that the tax agent (employer) in good faith transferred income tax from the salary of the home purchaser.

What is the period for returning personal income tax when buying an apartment?

No one can give you specific deadlines for tax refund when buying an apartment, since tax legislation does not establish strict limits.

Thus, the tax deduction period for 2016 when purchasing an apartment can be a maximum of 4 months. Because the deadline for paying income tax when buying an apartment consists of:

The actual period of the 3-NDFL desk audit depends on how quickly the inspectorate can return the income tax and/or how correctly the payer declared his income in the past year. Therefore, we will consider this issue in more detail.

Duration according to law

Paragraph 2 of Article 88 of the Tax Code of the Russian Federation clearly establishes how long a desk audit of 3-NDFL lasts - a maximum of 3 months from the date of submission of this declaration. There are no exceptions to this rule. Moreover, this period is relevant not only for form 3-NDFL, but for any tax reporting.

If you send the declaration by mail, then the deadline for the 3-NDFL desk audit starts not from the day on which the document is considered submitted, but from the date the tax authorities receive the corresponding mail with a list of the attachments. The logic here is simple: the inspection cannot begin an inspection until it receives a package of documents. This is confirmed by the explanations of the Ministry of Finance of Russia (dated 06/19/2012 No. 03-02-08/52).

The inspector begins the audit and comparison of the entire submitted package of documents automatically: he does not need any special permission from the management of the Federal Tax Service.

The deadlines established by law for the desk audit of the 3-NDFL declaration are not affected by what exactly the payer stated in this report:

• only income for the previous calendar year;
• only the deductions due to him;
• both income and deductions.

And only in one case, the deadlines for the desk audit of the 3-NDFL tax return are subject to cancellation. This is when the inspector has not yet finished checking the primary report, and the individual has already submitted a corrected (clarified) version of this declaration. This means that 3 months start again. This is also stated in paragraph 2 of Article 88 of the Tax Code of the Russian Federation.

The 3-NDFL inspection does not have the legal right to conduct a repeated desk audit. The inspection is allowed to analyze only the period for which the reporting document was submitted. However, if you want to return income taxes for 2 or 3 years at once, you will have to submit one return for each of them. Therefore, how long a desk audit of a 3-NDFL declaration generally lasts also depends on the quantity:

• submitted 3-NDFL declarations;
• claimed deductions.

Duration in practice

The work of the Federal Tax Service inspections shows that tax authorities quite quickly check 3-NDFL declarations and the documents attached to them. Therefore, the actual time frame for conducting a desk audit of 3-NDFL is actually shorter. This means that the tax will be returned to you faster (if a deduction was claimed).

In practice, how long a desk audit of 3-NDFL takes depends on how scrupulously the inspector will study your declaration, the indicators stated in it and compare them with the attached package of documents. If errors, contradictions and other inaccuracies are identified, the audit will be delayed.

Thus, how long a desk audit of 3-NDFL is carried out directly depends on:

• the quality of filling out this declaration;
• absence of contradictions with the documents attached to it.

In this regard, we recommend filling out 3-NDFL in 2017 in two ways:

1. Online in the individual’s personal account on the official website of the Federal Tax Service www.nalog.ru.
2. With the help of the Federal Tax Service program “Declaration 2016”.

How to track

Keep in mind: You can monitor the progress and deadline of the 3-NDFL desk audit on the official website of the Federal Tax Service www.nalog.ru in the personal account of an individual. There the system shows the percentage of verification of the submitted declaration. Every day it gets bigger. However, this does not mean that the inspectorate analyzes your report several lines a day.

The fact is that in your personal account, the progress of the 3-NDFL audit reflects the calculated percentage of 3 months - from the day the desk audit started to the current date.

Impact on tax refund

How quickly the 3-NDFL desk audit takes place also directly determines how quickly the applicant can return the calculated amount of income tax. For example, when buying an apartment.

However, it is impossible to name specific deadlines for tax refunds. They can be a maximum of 4 months, which add up:

• of how long it takes for a desk audit of the 3-NDFL declaration to take place (maximum - 3 months);
• plus 1 month the law gives directly for a tax refund.