Content
Citizens of the Russian Federation have the right to receive a deduction from the paid tax on personal income in accordance with the provisions of the Tax Code of Russia. An application for the return of personal income tax in 2020 is compiled on the basis of law No. MMV-7-8 / 182 @ of February 2017. There is no specially approved form for processing the personal income tax deduction; therefore, a citizen’s request can be formulated in any form or in the format recommended by the Federal Tax Service.
Grounds for tax refund
Each officially employed worker of the Russian Federation must pay a mandatory fee of 13% of the income received by him (for the work done, when providing housing for rent, etc.). However, the legislation of the Russian Federation provides for certain benefits that allow you to return part of the paid taxes on personal income. This circumstance is regulated by the Tax Code of the Russian Federation.
The deduction of personal income tax can be made in several ways:
- as a discount on other taxes;
- by bank transfer to the applicant’s account.
The deduction cannot be credited to the account of a third party. It is paid only to the applicant, who creates a return request.
The legislation has formed several circumstances that may be the basis for obtaining a tax deduction:
- purchase of real estate (housing or land, payment of mortgages);
- social expenses (such as tuition, treatment, or social insurance);
- charitable contributions.
In this case, it will be necessary to provide documents confirming the fact of the implementation of the specified circumstances - checks, sales contract, agreement with the university and payment receipts, etc.
Application form
An application for the return of personal income tax can be made in three ways:
- In any form (freehand or in print).
- Using the form proposed by the Federal Tax Service.
- Using the software “Taxpayer YUL”, the instruction and boot file of which is provided on the official portal of the Federal Tax Service in the section “Software”.
Custom format
When making a deduction, an arbitrary request form can be used, since there is no mandatory form for this procedure. The tax agent cannot refuse to register such a statement, provided that it contains all the necessary information:
- name (or code) of the tax authority where the request is submitted;
- information about the applicant: full name, TIN, registration address, data of an identity document;
- grounds for deduction;
- bank details for making transfers;
- date, signature;
- copies of required supporting documents.
Download personal income tax return application form
FTS Form
The Federal Tax Service has proposed the KND form 1150058, which can be used to request the formation of a personal income tax deduction. This form is also used to accrue excessively paid taxes, fees, fines and penalties. The form consists of three sheets that can be filled in manually or by printing.
The return application form is divided into fields that must be filled in by the applicant and the tax officer. At the end of the form, on page 3, there are pointers that will simplify the process of writing a request.
On the first page, the applicant provides the following basic information:
- your TIN;
- application number (indicates the individual serial number of taxpayer requests in the current year);
- the code of the tax authority where the request is made;
- full name of the individual;
- grounds for a deduction;
- the amount of the deduction;
- budget classification code (in this case, 182 1 01 02010 01 1000 110 is used).
On the second page, bank details are entered for receiving funds. On the third - information about the document confirming the identity of the individual.
Download blank KND form 1150058
Sample fill:
“Taxpayer YL”
The software “Taxpayer YUL” is designed to automate processes in the preparation of various documentation. The software will be an excellent assistant for individuals and legal entities and will simplify a lot of tasks in the formation of applications, certificates, declarations, accounts, etc.
One of the functions of the program is the preparation of documents on personal income tax (2-personal income tax, 3-personal income tax, 4-personal income tax, 6-personal income tax and tax deductions). Using software you can:
- automatically generate documents, while previously entered data is “pulled”;
- generate paper media or file for electronic transmission;
- save and restore data;
- Fill out documents using the “Wizard” step by step.
You can download the software from the official portal of the Federal Tax Service at www.nalog.ru/rn77/program/5961229/.
Where to serve
The application for a refund is submitted to the tax authority at the place of registration (tax office) in person or by mail. You can also use telecommunication connection pans with an electronic signature.
In the case of the presence of several sources of income, it is necessary to submit as many applications as the number of employers indicated in 3-personal income tax.
An application can be made in the accounting department of the enterprise and filed at the place of work (for all employers, if there are several). In this case, the applicant will be exempt from personal income tax payment of 13%, which is calculated monthly from his salary. The employee will receive the full amount of his earnings, without tax.
Decision Dates
An application for the return of personal income tax can be considered by the tax inspectorate within 3 months. After the decision is made, the applicant will be sent a notification of a positive or negative decision according to his request. If there are errors in the documentation provided or if information is required to be adjusted, the applicant will also receive a message with relevant comments. In this case, he will need to correct them, and not later than five days later, send corrections.
After a positive decision is made, funds will be transferred within a month.
Read also:
- Tax refund when buying an apartment in 2020
- Groundwater tax since 2020
- Russia's tax policy for 2019-2020
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