Registration of a taxpayer’s personal account (brief educational program)
To submit 3-NDFL via the Internet, the taxpayer must create an account on tax.ru (https://lkfl2.nalog.ru/lkfl/login). This can be done in 3 ways:
- Contact the tax office with your passport and request the creation of a profile from the operator. He will immediately issue the applicant a password, which must be changed within a month. Your login will be your TIN number.
- If you are the happy owner of a qualified electronic signature, click on the appropriate link.
- The most attractive way to log in is to log in through State Services, if you have a verified account. You will need to enter your credentials from the State Services and you will be taken to your account.
Changes in tax credits and refunds from 10/01/2020
From October 1, 2021, in accordance with the amendments made to the Tax Code of the Russian Federation by Federal Law dated September 29, 2019 No. 325-FZ:
- You can offset the overpayment against future payments or pay off the debt for various taxes, regardless of which Russian budget they are credited to.
- If there is an overpayment and tax arrears of any kind at the same time, the overpayment cannot be returned in cash. First of all, due to the overpayment, the taxpayer is obliged to pay off his current debt on taxes, fines and penalties.
How to send a 3-NDFL declaration for tax deduction in your personal account
The interface of the new account has been transformed and has become intuitive: filing a declaration is elementary. For greater understanding, it makes sense to break the entire algorithm into blocks, acting sequentially.
First, we create an electronic signature (read about how to do this here). In short, click on your full name in your personal account and get to the section with information about yourself. Scroll through the tabs to the “receive electronic signature” sub-item. The most rational and least labor-intensive option would be to choose “store the digital signature in the Federal Tax Service database.” Then we come up with a password and wait for the generation to complete. After this, we will begin sending the declaration.
We select life situations in the top line. We are interested in filing 3-NDFL, so we go to the point of the same name and move on.
At the next step, the taxpayer has a choice - fill it out online or send a ready-made declaration. Deklaracia3ndfl.ru is dedicated to the preparation of 3-NDFL in the program, that’s why our “download” button, but in the future we will also consider filling it out online.
Here we indicate the year for which 3-NDFL is sent. Please note that if you are applying for a tax deduction for several years at once, you need to create a new application each time. You need to send a file in xml format, which is made in the program (To save it from the software, after filling it out, click “XML file” and place it in a convenient place. It is from there that you will need to upload it to the taxpayer’s personal account).
Now you need to attach documents to the 3-NDFL declaration to receive a deduction (look for the list on the website). To do this, press the “attach” button. Papers, contracts and checks need to be scanned, but not everyone has a scanner at home, but a mobile phone with a good camera is more common. Therefore, you can send high-quality photographs with a total volume of no more than 20 MB.
The last step is to enter your email password and click confirm and send.
Deadlines for consideration and status of declaration verification
The verification process can be viewed in the messages section. After filing 3-NDFL through the taxpayer’s personal account, you will receive a notification that the application has been registered. You will then receive a letter in which you can track the status.
I would like to immediately note that in each specific case the time after sending may vary. However, there is a certain limit beyond which the tax office cannot consider the declaration.
According to the NKRF, namely Article 88, the maximum inspection period is 3 months. It doesn’t matter if it was submitted through a personal account, or if it was handed over to an inspector.
When a message is received about the successful result of the desk audit, the amount of overpayment to the budget will appear. The only thing left to do is submit an application for a deduction. To do this, from the main page, go to “life situations” and select the “dispose of overpayment” item. Next, fill in the bank details for a tax refund and submit the application. The period during which the money will arrive is 1 month.
I hope this instruction helped you send the completed 3-NDFL declaration through your personal account and you will receive the 13% due to you from the state without wasting effort, precious time and queuing.
Downloading or creating a 3-NDFL declaration?
To create a declaration, you need to find the “3-NDFL” tab in the “Individual Income Tax” section. In the proposed actions, you need to select “Fill out or send a declaration.”
Next you have a choice: filling out a new declaration or uploading a ready one. The last action is performed by using the “Declaration” program.
This is interesting! When you click “Fill out a new declaration” you will need to enter all the data requested by the system. Difficulties will not arise if you comply with all the requirements of the system and fill out everything correctly the first time.
If the choice is to download a completed declaration, then you need to click the “Submit completed declaration” button and indicate in the box the year for which the deduction will be made (if using a tax deduction), or the year for which the report is being prepared.
Next, you need to download the declaration by clicking on “Review”.
The next step is to create the file. To do this, all documents necessary for this operation are uploaded, and a newly created electronic signature is placed under them. After checking everything downloaded again, you can click “OK”.
This is all that is required from the taxpayer to receive the money paid for taxation back or submit reports for the tax period. It's not difficult at all. After clicking the last button, all documents are sent to the tax service.
There, all entered data and uploaded documents are processed by the tax inspector. If your request and the status of the documents satisfy the issuance of a tax deduction, the funds will be transferred to the account specified by the taxpayer (the process can be monitored directly through the website). If you were due to pay tax, you will be able to do so once you have been notified that the desk audit has been completed.
This is interesting! Let us remind you that individual entrepreneurs and persons who must pay it on profit themselves are required to submit income tax to the bank (and the tax office) before July 15 of the year inclusive. The declaration must be submitted by April 30. Tax is paid only after approval of the declaration in Form 3-NDFL.
This was the end of the taxpayer's actions. All documents have been sent and are undergoing a desk check. After it, the payment of the deductions made or approval of the declaration will be sent to the specified account.
To monitor the verification of your application, you can use your personal account. Its status will be indicated there.
More details about submitting 3-NDFL through LC can be found in the video:
New application forms from 03/31/2017
New application forms for offset and refund of overpaid taxes and contributions were approved by Order of the Federal Tax Service of Russia dated February 14, 2017 N ММВ-7-8/ [email protected] Their main difference from the previous ones is that now the new forms allow you to submit applications not only for offset and a refund of overpaid taxes, but also of contributions to social funds, which from 2021 are administered by the Federal Tax Service.
and statements valid from March 31, 2017:
- Application for refund of overpaid tax
- Application for offset of overpaid tax
How to manage overpayments in the taxpayer’s personal account
Overpayment is the colloquial equivalent of phrases like “overpaid amount.” Thus, in our case, an overpayment of taxes, according to current legislation, is recognized as an amount exceeding the total amount of payments for a specific tax period.
What is important to know about overpayment?
Overpayment of tax can be used in the following ways (Clause 1, Article 78 of the Tax Code of the Russian Federation):
1. offset against tax debt, penalties, fines;
2. offset against future tax payments
3. return to bank account.
4. It is not necessary to indicate the entire amount of the overpayment in the application for offset/refund. You can divide the amount into parts - return part, and offset part against future payments.
5. A credit or refund of the amount of overpaid tax is carried out by the tax authority at the place of registration of the taxpayer.
6. The tax authority is obliged to inform you about each fact of overpayment of tax and indicate the amount of overpayment within 10 days from the date of discovery.
If you have an overpayment, here is the algorithm of actions:
In any case, you need to contact the tax office at your place of registration with a written application for a credit or refund of the overpayment. You can submit an application in person, through a representative directly to the tax authority, sent by mail, transmitted electronically or through the taxpayer’s personal account (clause 1 of article 26, clauses 2, 4 of article 78 of the Tax Code of the Russian Federation).
Tax refund through your personal account
We go to the taxpayer’s personal account using the link https://lkfl.nalog.ru/lk/. We enter your login, it matches your TIN number and the password that was given to you by the tax office, unless of course you changed it later. To find money that was paid in excess of the amount, you need to go to the My Taxes tab. Here the payer will see that the amount in the overpayment tab has appeared in the tax office’s personal account.
The “Manage overpayment” tab allows you to process funds for refund. To reimburse excess funds you need:
1. Click on the Life Situations button and select the button in the left corner that says “Dispose of overpayment.”
2. In the window that appears, the amount that the citizen has the right to return will appear, and at the bottom is the “Confirm” button, which you need to click on.
3. In the tab that opens, fill in the details: BIC of the bank in which the account is opened and to which the card belongs, the full name of the bank, account number. Please note that this must be your account: a refund of an overpayment from one payer cannot be made to the account of another (for example, a husband to his wife’s account)
4. If a BIC is entered, the program will automatically indicate the full name of the bank. Then click on the “Confirm” button.
5. In the new window, check the correctness of the information: name of the Federal Tax Service, code, OKTMO, amount, bank BIC, account number. Then save the application in .pdf format by clicking on the button of the same name to the right of this block.
6. Enter the password for the electronic signature (EDS) - it is generated one-time by the same site and click the Send application button.
The application generated on the website goes to the inspectorate and is immediately registered. The answer to it: you will receive a decision on credit (return) or a reasoned refusal by email (a message will be sent to your personal account) within 10 days (in pdf format - in the form of a scanned image of a real document with a signature). The maximum period during which tax authorities are obliged to return an overpayment of tax to a taxpayer is four months from the date of filing an application for a refund of the overpaid amount.
Paragraph 6 of Article 78 of the Tax Code of the Russian Federation stipulates that inspectors must return the overpaid amount of tax within one month, which is counted from the day the taxpayer filed an application for a refund of the overpayment.
However, before returning the tax, the tax authorities are obliged to verify the fact of overpayment. This is done during a desk audit of the tax return. As a general rule, the camera room is held for three months. This period is counted from the day the taxpayer submits a declaration and documents confirming the right to tax deductions (Article 88 of the Tax Code of the Russian Federation).
Accordingly, the maximum period for a tax refund can be up to four months, which is counted from the day the taxpayer submits an application for a refund of the overpayment.
What is a non-refundable overpayment?
According to current legislation, the taxpayer cannot return any overpayment. It becomes irrevocable:
• Upon expiration of the statute of limitations (currently – 3 years);
• If there are tax arrears, unpaid arrears, penalties, fines.
Another important clarification: the overpayment cannot be counted towards everything. Offsets are made only within the limits of a tax of one type: regional taxes to regional taxes, local taxes to local taxes. So, it is possible to count the overpayment of property tax on individuals into land tax and vice versa (these are taxes of the same type, local), but not into transport taxes (this is a regional tax). On the other hand, the presence of arrears, say, on land tax, will not prevent you from returning an overpayment on transport taxes.
If you believe that the tax inspectorate has violated your rights during the procedure for offset (refund) of overpayments, you have the right to appeal the decisions of the inspectorate, actions or inactions of its officials to a higher tax authority and (or) to court. In this case, you can go to court only after contacting the Federal Tax Service. The deadline for filing a complaint is one year with the Federal Tax Service, and to the court - three months from the day you became aware of a violation of your rights (Article 137, paragraphs 1 - 3, Article 138, paragraphs 1, 2 of Art. 139 of the Tax Code of the Russian Federation; Part 1 of Article 219 of the CAS of the Russian Federation).
