Sample complaint (appeal) to the tax office regarding its inaction. How to write a complaint and submit it correctly to the inspectorate.

The tax office does not transfer property deductions on time - what to do? Almost every second Russian who wants to receive a personal income tax deduction is puzzled by this question, since in reality the situation with payments is somewhat different, as described in the law.

Every working citizen of the Russian Federation is entitled to this payment if he has purchased real estate.

What can a tax refund be? In the amount of 13% - exactly how much a person pays monthly when receiving wages. The procedure begins with the provision of documents and a declaration confirming the right to deduction. Next, the institution must act in accordance with the norms prescribed by law. Let's consider in which cases the Federal Tax Service actually delays payments, and in which it does not.

Deadlines

If, after a desk audit, the tax authority confirms the amount, the transfer occurs as follows:

• When submitting an application for a refund after checking the 3-NDFL declaration, then no later than 1 month (30 calendar days) from the date the tax authority accepted this application;
• If the application was submitted simultaneously with the declaration, you will have to wait 4 months. The first 3 months the declaration is verified, and the last, fourth, the application is verified.

Depending on the situation, it is necessary to count down the specified period, and if the tax office does not pay the money, it is necessary to begin to act, and as soon as possible.

Return period after filing the declaration

After purchasing a residential property, many people immediately submit a declaration of the approved form 3-NDFL and attach the necessary package of documents to it. After which, consideration of the declaration for property deduction and conducting a desk audit to eliminate excessive payment of tax on this issue is carried out within three months.

After this period, the taxpayer receives a decision to return the amount of money from the budget, or a refusal.

Expert opinion

Kuzmin Ivan Timofeevich

Legal consultant with 6 years of experience. Specializes in the field of civil law. Member of the Bar Association.

If a positive decision is made, the legislation established a period of 1 month for transferring money after receiving the application, in the event that it was not submitted simultaneously with the declaration.

In total, the maximum period for returning personal income tax is 4 months.

In practice, Federal Tax Service employees check submitted declarations promptly, and the return period is less than 4 months, but there are cases when the period provided by law has expired and the taxpayer has not received his money. If the Federal Tax Service does not transfer the tax deduction within the prescribed period, then a number of measures prescribed by law should be taken to resolve the current situation.

Taxpayer actions

If the apartment deduction is not paid on time, you should do one of the following:

• Call the Federal Tax Service directly, contact the debt settlement department, and ask why the institution is delaying the return of the property deduction. As a rule, this is enough for tax officials to hurry up with the transfers.
• If even after the telephone call the INFS does not return the deduction, a statement of claim is written. The header of the document is drawn up in the approved form, and in the text itself it is necessary to indicate when you submitted the declaration and application, and a positive decision was made.

The second way can be taken immediately by finding out why the tax deduction for the apartment is not transferred. This can be done either in person or through the website. To speed up the process, it is better to go to the tax office yourself and submit an application, receiving in response a mark that it has been accepted for consideration.

If 10 days pass again, and the money is still detained without explanation, it is possible to write a complaint to the central branch of the Federal Tax Service.

Actions in case of delay in tax deduction refund

Every taxpayer should know where to go if the deadlines for transferring deductions are violated. In such a situation, the following procedure must be followed:

1. Call the Federal Tax Service to clarify the current situation. The debt settlement department is required to provide information on the status of payment.
2. If the Federal Tax Service claims that the funds have already been transferred, but in the days following the call the taxpayer still does not receive them into his account, then he should write a statement describing the situation and requesting a response to this appeal. The written application can be sent to the Federal Tax Service:

• from the taxpayer’s personal account;
• by mail to the address that can be found on the Federal Tax Service website, necessarily with a list of the contents and notification of receipt;
• register in person in the operating room of the Federal Tax Service branch.

The last resort, if the funds have not been transferred, is to send a complaint to the Federal Tax Service of the region of residence.

Moral damage

Not all taxpayers know that if the transfer does not occur within the prescribed period, then the tax office is obliged to compensate for the damage incurred. The amount is calculated as follows: the amount of the refund is multiplied by the number of actual days of delay, then multiplied by the Central Bank refinancing rate and the result is divided by 360 days.

It is still recommended to submit a complaint to the Federal Tax Service of your region in person. Also, before filing a claim for an unpaid amount of tax within the prescribed period, you should check the documents confirming that the details have been filled out correctly. Often, taxpayers themselves make mistakes in indicating the current account, and then wait for the receipt to occur.

Time limits for receiving tax deductions stipulated by law

Property deduction when purchasing a residential building
To receive a property deduction due by law, the taxpayer must provide the following set of documents:

• A valid passport of a citizen of the Russian Federation.
• A document confirming the right to own a residential property. It can be either a certificate of ownership or an extract from the unified state register about the ownership of an apartment, house, land plot or other property.
• An agreement drawn up between the seller and the buyer in the form of a purchase and sale agreement, confirming the official transfer of ownership from one person to another, indicating the transaction amount, as well as the attached deed of transfer of ownership of the specified housing. The seller can be an individual, an individual entrepreneur or a company.

Important! The contract must be accompanied by all available documents, receipts and payment orders certifying the actual transfer of funds to the seller as payment for the transferred object.

• When the buyer contacts the bank for a mortgage loan, the tax authority must also provide a loan agreement signed by both parties with an appendix sheet on the appointment of annuity payments indicating the accrual of interest for each required payment. The agreement with the bank also includes payment stubs actually made for the current reporting period.
• A certificate in form 2-NDFL confirming that the citizen has received income and paid income tax in the amount of 13% of the total amount of assessments.

Buying an apartment with a mortgage

All of these documents are supplemented by the 3-NDFL declaration, collected in a common package and submitted at a time to a special window in the Federal Tax Service Inspectorate office against a receipt with a list of all papers submitted for consideration. After carrying out this procedure, the documents are considered accepted and a desk audit is scheduled, carried out within the established time frame.

An important amendment is that when acquiring a residential property by direct purchase after January 1, 2021, the minimum period of its ownership must be at least 5 years from the date of receipt of the certificate of ownership, and before this period a citizen has no right to receive a property deduction if the requirements are not met the following conditions:

• When transferring an object into ownership by executing a gift agreement or will after the death of the previous owner.
• During the privatization of socially rented housing.
• When drawing up a specialized agreement for indefinite maintenance on the basis of the owner of an apartment or house.

Such a long period was introduced to limit illegal business activities, when a person purchases several real estate properties from a developer, receives a tax deduction, and after 2 years sells this property to the next owner at an inflated price, but at a higher stage of readiness, who, in turn, will also qualify for personal income tax reimbursement.

According to the Tax Code of the Russian Federation, a person who provided all the necessary documents for the past reporting period from January 1 to December 31 of last year no later than April 30 of the current year, provided that the declaration in Form 3-NDFL and the documents attached to it are filled out without any or violations and errors, may qualify for a tax deduction from the Federal Tax Service within the following periods:

• Tax inspectors are given up to 3 months to analyze and desk check all provided data, followed by making a decision on tax refund. The progress of this check can be monitored by an individual either by calling a multi-channel telephone for information from the tax service at 8-800-222-22-22, followed by indicating personal passport data and TIN number to the operator, or if you have an account through the online service of the tax service using the link. Also, a citizen can monitor the process of desk processing of the data provided to him using a single portal of public services on the website, again if he has a registered personal account page.
• After checking the declaration, the individual is notified of the results of bureaucratic actions and has the opportunity to write an application for tax refund, and tax authorities are required to make a transfer within up to 30 days to the applicant’s current account or bank card.

Submitting documents for deduction

Thus, the maximum period for providing a tax deduction cannot exceed four months from the date the inspectors accepted the declaration. However, if a citizen independently monitors the amount of tax contributions he has made to the state budget, he can calculate the figure required for reimbursement and draw up an application simultaneously with the preparation of the 3-NDFL document or even earlier, which can significantly speed up the accrual of funds to him if the amount is correctly calculated, refundable.

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If refused

The taxpayer filed a declaration regarding the property, but the tax office denied the deduction, then there is still a chance to receive a personal income tax deduction. First, you need to find out why the refusal took place - the personal income tax return was drawn up incorrectly, the taxpayer’s account was incorrectly indicated, or for another reason. The inspection should give an extended answer, and then act on its results.

Often it is enough to redo documents or file a complaint. The tax office will have to reconsider the appeal, and if the decision is positive, recalculate the amount of the deduction based on the amount of personal income tax paid.

Actions of a citizen in case of refusal of personal income tax reimbursement by the inspectorate

From time to time, situations occur when the tax inspectorate refuses a personal income tax refund based on the results of a desk audit. In such cases, an individual has the right to act in the following ways:

• Visit the regional department of the Federal Tax Service or write an email using the contact details or the feedback form on the website to find out why the payment was refused.
• If you agree with the justifications presented, be satisfied with the answer and no longer apply for payments from the state.
• If the main reason for the refusal is identified in incorrectly executed documents or errors made while filling out the 3-NDFL declaration, the citizen should correct all the shortcomings as soon as possible, after which all documents are returned for approval to the inspectorate.

Important! All tax documents must be drawn up in strict accordance with internal regulations and compliance with numerous nuances specified in the Tax Code of the Russian Federation, therefore, in order to avoid bureaucratic problems or delays in verification and payments, an individual should seek help from professionals - lawyers for a fee, who have positive experience of repeated drawing up such documents for citizens, as well as (in some cases) for accounting employees of enterprises where they are employed. If there are errors, the Federal Tax Service is obliged to return the documents back to the owner.

We suggest you read: How to find out the remaining tax deduction for an apartment: step-by-step algorithm

• In the event of an unfounded reason for refusal, a citizen has the right to draw up a corresponding complaint or several complaints at the same time to submit them to various departments of the Federal Tax Service - at the place of registration and to the regional or central unit.
• In exceptional cases, when none of the listed methods has the desired result, the taxpayer can file a statement of claim in court and defend his interests at a scheduled meeting. However, all cases considered by government agencies against their colleagues, as a rule, end in failure for individuals, and to handle such cases it is necessary to hire highly professional lawyers, whose fees for conducting cases can often exceed the amount of compensation under personal income tax, which makes this process pointless.

Nevertheless, defending their rights is the civic duty of every citizen, since their appeals to a large number of higher authorities can provoke additional checks and reshuffles in departments, which, ultimately, will inevitably lead to improved work and the level of service to the population in government organizations.

Using a lawyer

All of the above cases are rather an exception to the rule than the norm, and subject to compliance with all current inspection standards, tax deductions are accrued in full and within the time limits established by law.

Conclusion

Many people forget that receiving all types of personal income tax deductions is the legal right of every working citizen. For this reason, you should carefully collect the necessary documents, competently draw up an application, and intelligently defend your rights. If even after complaints the money does not arrive in the account, it makes sense to go to court, providing all the necessary evidence. The court in such cases almost always takes the side of the taxpayers.

What are the deadlines for returning tax deductions?

• income certificate (citizens receive one at their place of work);
• tax return completed in the appropriate form - 3-NDFL;
• preparation of necessary documents that give the right to return funds;
• tax return (it can be sent by mail or brought to the tax office);
• application for tax deduction;
• application for transfer of refundable tax to the account;
• permission from the tax service to return the tax in your favor.

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A delay in the payment of property deductions by tax authorities may be a consequence of objective reasons (for example, the presence of inaccuracies in the submitted declaration or when an incomplete set of supporting documents was provided) or the result of official negligence. If the tax office delays the payment of a property deduction due to deficiencies identified by Federal Tax Service specialists in the documents submitted by the taxpayer, it is enough for him to correct the existing deficiencies. But if the tax authorities cannot justify the delay in transferring tax refunds, they cannot limit themselves to oral conversations; they must present their claims in writing.

When should the Federal Tax Service return the tax?

The deadlines for transferring tax deductions are specified in paragraph 2 of Article 88 of the Tax Code of the Russian Federation. The Federal Tax Service has three months from the date of submission of documents for a desk audit. After the end of the desk audit, the tax service is obliged to make its decision: to approve the tax refund or refuse. The taxpayer must be notified in writing of the results of the audit. Let's look at how to track your tax deduction below.

If the Federal Tax Service makes a positive decision, the citizen additionally submits an application for a refund of 13%. It contains his personal account and bank details. The tax office has one month to transfer the money. Thus, the maximum time for checking and transferring a refund takes four calendar months.

How to find out when the tax deduction will arrive? The easiest and most convenient way is to open a personal taxpayer account. To do this, you need to contact the nearest tax office with your original passport and TIN. It is not necessary to come to your place of registration; you can open a personal account at any tax office.

O.M. Stepanova

Why is the tax office delaying the return of property deductions?

Property deduction is provided to citizens of the Russian Federation in accordance with the provisions of Art. 220 Tax Code of the Russian Federation. It is required when individuals carry out a number of transactions with real estate (including when purchasing land, houses, apartments, for mortgage interest). The essence of the deduction is that the tax authority returns to the taxpayer the income tax withheld from his income for the year in the amount of 13% of the amount of costs of a property transaction (from an amount of up to 2 million rubles for the acquisition of property and up to 3 million rubles for mortgage percent). To receive a deduction, a citizen must submit a 3-NDFL declaration to the Federal Tax Service at the end of the year with a set of documents certifying the right to the deduction and an application for tax refund.

The following objective reasons are possible why tax authorities do not transfer property deductions:

the applicant has a debt for other taxes, so the Federal Tax Service redirects the refund amount to pay off the arrears (this mechanism of action is provided for in clause 6 of Article 78 of the Tax Code of the Russian Federation);

an application for the transfer of tax refund funds was not attached to the declaration;

the application does not indicate bank details for transferring money;

Based on the results of consideration of the documents submitted by the taxpayer, a decision was made to refuse compensation, of which the applicant must be notified in writing.

Deadlines for desk audit and transfer of deductions

From the moment the documents are submitted to the Federal Tax Service, a desk verification of the accuracy of the information provided begins, which should not exceed 3 months. Upon completion, the Federal Tax Service must notify the declarant applying for the return of the property deduction. If the documents were prepared through the website, the camera result will be reflected in your personal account.

For other methods of providing information, a notification must be sent to the applicant.

We recommend additional reading: Methods and options for reducing personal income tax

From the moment the audit is completed, the taxpayer has the right to apply for 13% compensation. It is possible to provide the completed form immediately with the declaration, in which case the transfer of funds will be faster. A period of 30 days is allotted for consideration of the application and transfer of the accrued property deduction.

Therefore, if the application is submitted immediately, the maximum waiting period is 4 months. And if the application is submitted later, then you can lose time between the end date of the audit and the day the application for income tax refund is submitted, total = 3 months + 1 month + the number of days before the application is submitted.

The tax office is delaying the return of property deductions - what to do?

To receive a deduction to the Federal Tax Service, the taxpayer must declare his income, declaring the right to the deduction. After receiving the 3-NDFL declaration, the tax authority begins checking it. The duration of the desk audit of the declaration indicators is 3 months in accordance with clause 2 of Art. 88 Tax Code of the Russian Federation. Based on the verification data, a decision is made to transfer compensation (a 10-day period is established for this). Then the Federal Tax Service has 5 days to notify the taxpayer about the decision made on his appeal. The money is transferred to the applicant within a month after the relevant decision is made (Clause 6, Article 78 of the Tax Code of the Russian Federation). That is, in fact, up to 4 months can pass between the submission of the declaration and the transfer of money.

date of submission of the declaration;

date of submission of the application for the transfer of personal income tax compensation;

date of adoption of a positive decision on the deduction;

the amount of tax claimed for reimbursement;

information that as of a specific date the refund amount has not been received in the applicant’s bank account;

a mention of the need to transfer, along with the withheld tax, interest for late payment in accordance with paragraph 10 of Art. 78 Tax Code of the Russian Federation.

Interest for late transfer of money due to the fault of the Federal Tax Service is calculated as follows:

Amount of personal income tax to be refunded x Key rate of the Central Bank valid during the period of delay / 365 (366) days x Number of calendar days of delay.

Now almost every second person asks the question 6: what to do if the tax office does not transfer the property deduction on time. Absolutely all working people are entitled to such a payment in the event that they buy various types of real estate. The tax refund should be 13%, paid by each employee monthly when receiving their salary.

Then you need to submit all documents and declarations that confirm all rights to payments. Then the tax service must do everything only in accordance with the law. This article will consider cases when the tax office delays and does not delay payments.

Reasons why the Federal Tax Service did not return the property deduction

Taxpayers are not always notified of the results of a desk audit, so the reasons why a property tax deduction for an apartment is not received may be related to both the unsatisfactory result of the desk audit and other factors:

• the application was drawn up incorrectly, the account details for transferring funds for property deduction were incorrectly indicated or not indicated;
• a citizen has a tax debt that was repaid using an accrued deduction;
• violation of deadlines or procedures for document verification;
• the application for transfer of property deduction was lost;
• the declaration is filled out incorrectly or the entire list of required documents is not provided.

Before taking any action to claim your money, you need to make sure that the desk audit has been completed positively. If funds are not transferred due to refusal, it is necessary to eliminate these shortcomings and resubmit the documents.

Deadlines

If, after a tax audit, the amount is confirmed, then the transfers occur in the following order:

1. When submitting an application after a detailed check of the declaration, then no later than one month from the date of acceptance of the application.
2. When an application is submitted along with a declaration, you will need to wait 4 months for a decision.
3. Everything directly depends on the situation, you just need to count down the deadline, and if the tax office still doesn’t pay the money, you need to immediately start doing something.

Judicial practice on tax refunds

Of course, in practice this is not the case with tax refunds.

In general, the period for a tax refund turns from one month into at least three.

ExampleYou submitted your declaration, return application and documents on January 31st. The three full months for review expire by April 30th. The tax should be refunded to you on this day. Moreover, some inspections generally believe that returns should be made within one month from the end of the inspection. Thus three months turn into four. And the deadline for return is May 31. ————————

When justifying their approach, tax authorities usually refer to paragraph 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98. It actually states that tax refunds can be carried out no earlier than the tax audit is completed. But such a reference does not stand up to criticism.

Firstly, many years have passed since the adoption of this letter. And tax legislation has already changed 100 times. Second, it talks about income tax, not income tax (which you pay back). These are different taxes. Thirdly, decisions of arbitration courts (the Supreme Arbitration Court is the Supreme Arbitration Court) concern exclusively organizations or entrepreneurs and in no way can affect ordinary people. And so on...

By the way, the inspectorates try not to accept an application for a tax refund along with the declaration at all. The reasons are the most stupid: “we do not accept applications”, “we will inform you when to submit an application”, “an application with a declaration is not submitted”, etc., etc. It is understandable. This allows them to avoid unnecessary and unnecessary disputes about deadlines.

● either the amount of tax and interest for its late return; ● or only interest for late return, if by the time of the court hearing the amount of tax had already been returned.

Tax inspectors have not won ANY court hearings. Judges at all levels (magistrates, district, city) took our point of view: the tax must be returned no later than 1 month from the date of receipt of the application for refund. It is based on the law. And the rest is speculation from the inspectorate.

Portal “Your Taxes”2018

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We invite you to familiarize yourself with: Tax on the sale of land

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Actions of a person who pays taxes

If the deduction payment did not occur on time, then you need to take action in the following ways:

1. Call the tax office immediately. Ask to contact the department that deals with debt regulation, ask all your questions, and most importantly, ask the reason for the dependence. Most often, a call is enough for the tax office to quickly make a payment.
2. If the call has no effect, then you need to write a statement detailing your problem. We write the header of the document in the already accepted form, and indicate in the text when all the documents and the application were submitted.
3. You can start using the second method right away. This can be done in person or through the official website. Just so that the procedure moves much faster, it is better to go to the tax office yourself and submit an application; you also need to get a mark that the application has been accepted for consideration.
4. Write a complaint against a specific employee who dealt with this issue.
5. When 10 days have passed and there is still no money, then you need to write a complaint to the central branch of the Federal Tax Service.

Moral damage

Many people do not know that if transfers are delayed, the tax office is simply obliged to compensate for the damage. The amount is calculated in this way: the refund amount is multiplied by all days of delay, then multiplied by the central bank refinancing rate, and then divided by 360 days.

In fact, employees of the Federal Tax Service often simply forget that the procedure should be carried out this way and simply pay the amount for the damage. Only if the delay was not too long, there is simply no point in demanding compensation. Because the fuss associated with claiming damages does not always justify the amount of payment.

Many people do not recommend filing a complaint with the Federal Tax Service in your region in person. Even before filing a claim, you must carefully check all the documents that will confirm that the details have been filled out correctly. Very often a person himself makes a mistake and indicates the wrong account number.

Starting from 2021, absolutely all tax authorities are fully guided by letters from the Ministry of Finance, which indicate that amounts of overpaid personal income tax should be returned only after a detailed check of the declaration.

What to do if refused?

The taxpayer filed a return, but the tax office denied the deduction, but there is still a chance to receive a personal income tax deduction. Initially, it is important to find out the reason for the refusal - the declaration was drawn up incorrectly, the person indicated the wrong account. The inspection is obliged to give a detailed answer, and further actions will be clear based on the results.

Basically, to receive payment, it is enough to redo all the documents and write a complaint. The tax office is simply obliged to reconsider the appeal, and if the decision was positive, then the amount must be recalculated and paid immediately.

How to calculate the amount of compensation for delay?

The inspectorate must return not only personal income tax, but also everyone’s interest for using other people’s money. What can you ultimately count on? Let's try to understand with an example:

• The person submitted a declaration and application for the return of a certain amount, with accurate information.
• The deadline is more than thirty days overdue.
• Checking the refinancing rate.
• Then the calculation is made using a special formula.
• Reasons for delayed return
• The application was submitted separately from the declaration.
• The person forgot to provide the details or provided the wrong ones.
• There are arrears on penalties or other taxes.
• After reviewing the declaration, a decision was made to refuse.
• Lost application.
• All the blame lies entirely with the Federal Tax Service, they are too busy with other work.

Tax refund deadlines in theory

There are no other deadlines for the refund of income (income), property or transport tax in the Code. It turns out that if you submitted a correctly drawn up application for a tax refund with your declaration and all the documents, you should have the money in one month. For a sample tax refund application, see the link. The tax must be returned provided that the tax inspectorate has no complaints about your documents.

The rules for calculating the monthly period are in Article 6.1, paragraph 5 of the Tax Code. They are simple. The deadline ends on the same date on which the application was submitted, but in the next month. If there is no such date in the next month, then the period ends on the last day of that month. If the date falls on a weekend or holiday, it is moved to the next working day.

Example

Situation 1You submitted your application on February 20. The period ends on March 20 (if it is not a day off).

Situation 2You submitted your application on January 31. The deadline is February 31st. But there is no such date in February. Therefore, the period ends on February 28 (the last day of the month), unless it is a weekend.

Situation 3You submitted your application on March 15th. The deadline ends on April 15. Let's say it's Saturday. Then the end of the period falls on the first working day - April 17 (Monday).

If this deadline is not met, the inspection must pay interest (penalties) for each day the money is overdue (details below). If all the documents have been submitted, but you have not written an application, then the tax office can delay the tax refund for as long as desired. Without an application, tax refund is not possible.

conclusions

Most people simply forget that receiving absolutely all types of income taxes is the legal right of any person who works. That is why you need to very carefully collect all the documents, write the application correctly, and most importantly, intelligently defend your rights.

If complaints have no effect and there is no money, then the most correct solution would be to go to court, but you need to have a lot of evidence. The court is most often on the side of the taxpayer. The most important thing is that a person acts exclusively by legal methods. It is also very important to have accurate evidence of illegal tax actions.