When receiving wages, an employee resident of the Russian Federation pays personal income tax in the amount of 13%. Income tax can be reduced if you submit an application for a tax deduction in the prescribed form in connection with expenses:
- standard - for children and oneself, if such benefits are available (Article 218 of the Tax Code of the Russian Federation);
- property - when purchasing real estate (Article 220 of the Tax Code of the Russian Federation);
- social - for treatment and education (Article 219 of the Tax Code of the Russian Federation);
- professional - when receiving income under GPC agreements or author's orders (Article 221 of the Tax Code of the Russian Federation).
We issue standard deductions
The law allows employees with disabilities, participants in military operations, people affected by radiation, parents, adoptive parents and guardians of children to reduce the tax. The size is given in the table:
| Category | Amount, rub. |
| To myself | |
| Chernobyl victims, other persons exposed to radiation and named in paragraphs. 1 clause 1 art. 218 Tax Code of the Russian Federation | 3000 |
| Disabled since childhood, disabled people of groups I and II | 500 |
| For children | |
| First and second child | 1400 |
| Third and each subsequent child | 3000 |
| For a disabled child of groups I and II | 12,000 (parents and adoptive parents) or 6000 (guardians and trustees) |
To receive the benefit, fill out an application form for a tax deduction in 2021 and submit it to the employer. Additionally, they prepare documents confirming the right to a tax reduction, for example, a birth certificate, disability certificates, etc.
We reduce taxes in connection with the purchase of property
To reduce the personal income tax base by the cost of purchased housing and mortgage interest, prepare a special application to the tax office for a property deduction and, if approved, receive a benefit through the employer. In addition to the application, documents are sent to the Federal Tax Service according to the list:
- contract of sale;
- mortgage agreement;
- act of acceptance and transfer of the apartment;
- payment documents.
If the tax authorities, after reviewing, confirm the possibility of reducing the personal income tax base, the employer will take into account only the amount indicated in the notification from the tax service.
IMPORTANT!
An individual has the right to receive a benefit not only through the employer, but also through the Federal Tax Service, including by submitting a declaration, supporting documents and an application through the taxpayer’s personal account.
Application for a property tax deduction: structure of the document
To provide benefits, it is important that the submitted paper displays the following information:
- name of the addressee to whom the documentation is submitted;
- grounds for receiving a deduction;
- information about the applicant;
- requisites;
- date and signature.
When filling out the form recommended by the Federal Tax Service, please note that at the bottom of the form there are tips on how to correctly fill out the document.
Sample application for property deduction
To correctly compose an application, check out what a sample of filling out an application for a refund when purchasing a home looks like.
Professional benefits
On this basis, personal income tax is reduced when performing work or providing services under a civil contract or receiving royalties for the creation of literary, musical, artistic, and other works, the invention of models and industrial designs. The amount is determined either in the amount of costs incurred or according to those established in clause 3 of Art. 221 Tax Code of the Russian Federation standards.
Read more about the professional basis for reducing personal income tax
If for some reason the employer calculated personal income tax on the full amount of income, then at the end of the year they submit a 3-personal income tax return to the Federal Tax Service and return the overpaid tax.
Social benefits for treatment and training
To reduce tax on this basis, you must submit an application and supporting documentation, then receive a notification from the Federal Tax Service. Let us remind you that in accordance with Article 219 of the Tax Code of the Russian Federation, personal income tax benefits are issued for:
- education;
- treatment;
- payment of additional contributions to a funded pension;
- expenses for voluntary insurance: pension and life.
If you spent money on charity or an independent assessment of an employee’s qualifications, a refund of the tax paid will be provided only after filing a 3-NDFL declaration at the end of the reporting year.
In what cases can a deduction be obtained from the employer?
As a general rule, to receive a property and social deduction, the taxpayer must wait until the end of the tax period (that is, the year), fill out a declaration in Form 3-NDFL and submit it to the inspectorate at the place of residence.
But there are exceptions. For property deductions, they are provided in two cases: when the right to deduction arose in connection with the purchase or construction of housing, or in connection with the payment of interest on a mortgage loan. For social deductions, an exception is provided in the case when the taxpayer’s money is spent on treatment and education. In each of these situations, the deduction can be received before the end of the year and without going to the Federal Tax Service. An individual just needs to contact his employer, and he will issue a salary taking into account property or social deductions (clause 8 of Article 220 of the Tax Code of the Russian Federation, clause 2 of Article 219 of the Tax Code of the Russian Federation). That is, it simply will not withhold from the salary the amount subject to personal income tax deduction.
Fill out and submit 2-NDFL online using the new form Submit an application
How to return tax through the Federal Tax Service
Citizens have the opportunity to choose how to receive fiscal benefits; this is provided for in the Tax Code of the Russian Federation. Taxpayers have the right to write and send an application for a property tax deduction (and any other - standard, social, professional) directly to the territorial office of the Tax Service.
To qualify for a personal income tax refund through the inspection, you will have to collect a package of documents confirming your rights to benefits. Note that the registration of benefits through the Federal Tax Service begins only in the year following the year in which the grounds for applying the fiscal deduction arose. For example, if you became entitled to a benefit in 2020, then you will be able to contact the Federal Tax Service only in 2021.
In addition to the documents, you will need to prepare a 3-NDFL tax return. The fiscal report contains the personal details of the payer, information about income and the amount of personal income tax to be returned.
In addition to the declaration and copies of supporting documentation, you will have to fill out a special tax refund form. Such a written application for a tax refund for a property deduction or other benefit can be completed in any form, but the Federal Tax Service recommends using a unified form for such a document.
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| Alexandra [email hidden] Belarus, Minsk Wrote 30 messages Write a private message Reputation: | #671[862018] January 5, 2021, 16:39 |
Notification is being sent...
| Angelica-Marquise of Angels [email hidden] Sineokaya, Minsk Wrote 35327 messages Write a private message Reputation: 6065 | #672[862026] January 5, 2021, 16:58 |
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LIFE IS JUST BEGINNING...| Alexandra [email hidden] Belarus, Minsk Wrote 30 messages Write a private message Reputation: | #673[862028] January 5, 2021, 16:59 |
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| Angelica-Marquise of Angels [email hidden] Sineokaya, Minsk Wrote 35327 messages Write a private message Reputation: 6065 | #674[862031] January 5, 2021, 5:03 pm |
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LIFE IS JUST BEGINNING...| Buh [email hidden] Wrote 68 messages Write a private message Reputation: | #675[862461] January 9, 2021, 12:32 |
MaRusya wrote:
mamonty wrote:
tatsiana777 wrote:
Hello. Help please, the employee brought a receipt for property deduction, it says: 1) Repayment of overdue debt 2) Repayment of overdue interest 3) Repayment of principal 4) Repayment of accrued interest 5) Repayment of accrued interest on overdue debt 6) Repayment of penalties for overdue interest I will prolong No. 1,2,3,4???? Thank you in advance
overdue debt and interest are not preferential... Marusya, you are mistaken:
Scroll: undefined
the following documents: The property tax deduction established by subclause 1.1 of clause 1 of this article is provided to the payer on the basis of the following documents: ...... Documents confirming the actual expenses incurred by the payer and members of his family for the construction or acquisition of a one-room residential building or apartment, repayment of loans from banks of the Republic of Belarus , repayment of loans received from Belarusian organizations and (or) Belarusian individual entrepreneurs (including interest on them, with the exception of interest paid for late repayment (repayment) of loans, loans and (or) for late payment of interest on loans, borrowings)
, actually spent on the construction or acquisition of a single-apartment residential building or apartment on the territory of the Republic of Belarus, must contain information about the payer’s last name, first name, patronymic, amount and date of payment, purpose of payment, if such requirements are provided for by the legislation regulating the procedure for execution of these documents.
If the documents do not contain the specified details, they are accompanied by a certificate from the payee, sealed, containing the missing information. those. a person would still pay this overdue debt and this overdue interest, sooner or later. and the benefit is extended to them. but now the repayment of accrued interest on an overdue debt
and
the repayment of penalties on overdue interest
can be considered as a fine for late payment, so it makes no sense to give preferential treatment, because this is the jamb of the most credited
Notification is being sent...
| Nel [email hidden] Belarus Wrote 142 messages Write a private message Reputation: | #676[866563] January 25, 2021, 12:02 |
Notification is being sent...
| Knoff [email protected] Republic, Minsk Wrote 5006 messages Write a private message Reputation: 477 | #677[866591] January 25, 2021, 12:49 |
Nel wrote:
Hello! Please tell me! I, my husband and child, as a young family, are standing in line in need of improved living conditions. We received a plot for the construction of a single-family residential building. We will build without involving a developer, on our own. We are not planning to attract anyone from outside, i.e. We will build the walls, roof, and all finishing work with our own hands. I read in the thread that the amount of the tax deduction provided is indicated in the application to the tax agent. Question: 1) can I specify any amount? 2) Or do you need to confirm the specified amount with checks for payment for all building materials that were used to build the house? 3) And if, for example, you buy building materials in some small hardware store, where the name of the product is not indicated, but only the amount, what should you ask the seller? 4) Another situation: if the registration of the right to the land plot was, say, 01/01/2016. The foundation was poured in March. Then they did nothing. Is it worth writing an application for a deduction for the amount of the foundation? Then, for example, they started building walls, etc. at intervals. Do I need to write a statement each time indicating the amount of material used? Sorry if I duplicate questions and if anything is unclear. But my head is spinning from all the nuances. I ask for your help to figure this out.
1) Not any, but only according to documents (checks, invoices, certificates of work performed, etc.) 2) Necessary 3) Ask to be issued a copy of the check. This copy is not a shipping document without a cash receipt, but it gives a breakdown of the purchased goods and materials 4) if you are going to return it through the tax office, then at the end of the calendar year, before March 1, you must submit a comprehensive annual declaration and an application for property deductions with construction documents attached. If through work, then the property deduction is provided after registering the rights to the constructed house, so collect the checks, and you will receive the deduction only after the completion of construction. In principle, as long as you do not have state registration of your home, no one will give you deductions. These are property deductions. And in fact you don’t have it yet.
I want to draw the moderator's attention to this message because:Notification is being sent...
Urgently! I'm looking for relatives in Thailand, Egypt, maybe in the Maldives... I miss you terribly, I have no strength!| Nel [email hidden] Belarus Wrote 142 messages Write a private message Reputation: | #678[866612] January 25, 2021, 13:40 |
Knoff wrote:
Nel wrote:
Hello! Please tell me! I, my husband and child, as a young family, are standing in line in need of improved living conditions. We received a plot for the construction of a single-family residential building. We will build without involving a developer, on our own. We are not planning to attract anyone from outside, i.e. We will build the walls, roof, and all finishing work with our own hands. I read in the thread that the amount of the tax deduction provided is indicated in the application to the tax agent. Question: 1) can I specify any amount? 2) Or do you need to confirm the specified amount with checks for payment for all building materials that were used to build the house? 3) And if, for example, you buy building materials in some small hardware store, where the name of the product is not indicated, but only the amount, what should you ask the seller? 4) Another situation: if the registration of the right to the land plot was, say, 01/01/2016. The foundation was poured in March. Then they did nothing. Is it worth writing an application for a deduction for the amount of the foundation? Then, for example, they started building walls, etc. at intervals. Do I need to write a statement each time indicating the amount of material used? Sorry if I duplicate questions and if anything is unclear. But my head is spinning from all the nuances. I ask for your help to figure this out.
1) Not any, but only according to documents (checks, invoices, certificates of work performed, etc.) 2) Necessary 3) Ask to be issued a copy of the check. This copy is not a shipping document without a cash receipt, but it gives a breakdown of the purchased goods and materials 4) if you are going to return it through the tax office, then at the end of the calendar year, before March 1, you must submit a comprehensive annual declaration and an application for property deductions with construction documents attached. If through work, then the property deduction is provided after registering the rights to the constructed house, so collect the checks, and you will receive the deduction only after the completion of construction. In principle, as long as you do not have state registration of your home, no one will give you deductions. These are property deductions. And in fact you don’t have it yet. Thanks a lot! But then there’s the question: what if we take 10 years to build? Will we be able to use the entire amount of materials for 10 years as a tax deduction? Or only 3 years before we put the house into operation?
I want to draw the moderator's attention to this message because:Notification is being sent...
| Knoff [email protected] Republic, Minsk Wrote 5006 messages Write a private message Reputation: 477 | #679[866619] January 25, 2021, 1:43 pm |
Nel wrote:
Knoff wrote:
Nel wrote:
Hello! Please tell me! I, my husband and child, as a young family, are standing in line in need of improved living conditions. We received a plot for the construction of a single-family residential building. We will build without involving a developer, on our own. We are not planning to attract anyone from outside, i.e. We will build the walls, roof, and all finishing work with our own hands. I read in the thread that the amount of the tax deduction provided is indicated in the application to the tax agent. Question: 1) can I specify any amount? 2) Or do you need to confirm the specified amount with checks for payment for all building materials that were used to build the house? 3) And if, for example, you buy building materials in some small hardware store, where the name of the product is not indicated, but only the amount, what should you ask the seller? 4) Another situation: if the registration of the right to the land plot was, say, 01/01/2016. The foundation was poured in March. Then they did nothing. Is it worth writing an application for a deduction for the amount of the foundation? Then, for example, they started building walls, etc. at intervals. Do I need to write a statement each time indicating the amount of material used? Sorry if I duplicate questions and if anything is unclear. But my head is spinning from all the nuances. I ask for your help to figure this out.
1) Not any, but only according to documents (checks, invoices, certificates of work performed, etc.) 2) Necessary 3) Ask to be issued a copy of the check. This copy is not a shipping document without a cash receipt, but it gives a breakdown of the purchased goods and materials 4) if you are going to return it through the tax office, then at the end of the calendar year, before March 1, you must submit a comprehensive annual declaration and an application for property deductions with construction documents attached. If through work, then the property deduction is provided after registering the rights to the constructed house, so collect the checks, and you will receive the deduction only after the completion of construction. In principle, as long as you do not have state registration of your home, no one will give you deductions. These are property deductions. And in fact you don’t have it yet. Thanks a lot! But then there’s the question: what if we take 10 years to build? Will we be able to use the entire amount of materials for 10 years as a tax deduction? Or only 3 years before we put the house into operation? Yes, at least 50! You will not lose the right to deduction, BUT recalculation of wages, if you submit documents at work, can only be done for the last three years of work. This means that if you have been working at your job for, for example, 7 years, then for the last 3 years of work you must recalculate your income tax. If you work only for 2 years, then for 2. If only for six months, then for six months. But you don't lose your right!
I want to draw the moderator's attention to this message because:Notification is being sent...
Urgently! I'm looking for relatives in Thailand, Egypt, maybe in the Maldives... I miss you terribly, I have no strength!| Nel [email hidden] Belarus Wrote 142 messages Write a private message Reputation: | #680[866622] January 25, 2021, 1:47 pm |
Knoff wrote:
Nel wrote:
Knoff wrote:
Nel wrote:
Hello! Please tell me! I, my husband and child, as a young family, are standing in line in need of improved living conditions. We received a plot for the construction of a single-family residential building. We will build without involving a developer, on our own. We are not planning to attract anyone from outside, i.e. We will build the walls, roof, and all finishing work with our own hands. I read in the thread that the amount of the tax deduction provided is indicated in the application to the tax agent. Question: 1) can I specify any amount? 2) Or do you need to confirm the specified amount with checks for payment for all building materials that were used to build the house? 3) And if, for example, you buy building materials in some small hardware store, where the name of the product is not indicated, but only the amount, what should you ask the seller? 4) Another situation: if the registration of the right to the land plot was, say, 01/01/2016. The foundation was poured in March. Then they did nothing. Is it worth writing an application for a deduction for the amount of the foundation? Then, for example, they started building walls, etc. at intervals. Do I need to write a statement each time indicating the amount of material used? Sorry if I duplicate questions and if anything is unclear. But my head is spinning from all the nuances. I ask for your help to figure this out.
1) Not any, but only according to documents (checks, invoices, certificates of work performed, etc.) 2) Necessary 3) Ask to be issued a copy of the check. This copy is not a shipping document without a cash receipt, but it gives a breakdown of the purchased goods and materials 4) if you are going to return it through the tax office, then at the end of the calendar year, before March 1, you must submit a comprehensive annual declaration and an application for property deductions with construction documents attached. If through work, then the property deduction is provided after registering the rights to the constructed house, so collect the checks, and you will receive the deduction only after the completion of construction. In principle, as long as you do not have state registration of your home, no one will give you deductions. These are property deductions. And in fact you don’t have it yet. Thanks a lot! But then there’s the question: what if we take 10 years to build? Will we be able to use the entire amount of materials for 10 years as a tax deduction? Or only 3 years before we put the house into operation? Yes, at least 50! You will not lose the right to deduction, BUT recalculation of wages, if you submit documents at work, can only be done for the last three years of work. This means that if you have been working at your job for, for example, 7 years, then for the last 3 years of work you must recalculate your income tax. If you work only for 2 years, then for 2. If only for six months, then for six months. But you don't lose your right! And it turns out that the amount of wages for which this deduction will be applied is limited to these 3 years? Those. If, for example, in 3 years you received 200 million, but spent 300 million in materials, then the deduction will only be from 200?
I want to draw the moderator's attention to this message because:Notification is being sent...
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