Application for the issuance of a certificate confirming that the taxpayer has not received a social tax deduction or confirming the fact that the taxpayer has received the amount of social taxes provided

What is a certificate in the KND form 1160077

This is a document confirming the fact that the taxpayer did not receive a tax deduction. The full name of the certificate is in the sample below.

This form of certificate has been ratified by orders of the Federal Tax Service of the Russian Federation No. ММВ-7-11/ [email protected] dated 07/13/2016. You can read the order and download the form on the consultant’s website: https://www.consultant.ru/document/cons_doc_LAW_202843/9be78cf9c1b0221a71000deef128e58f1ad32778/

The abbreviation “KND”, according to the code compliance directory, means “tax documentation classifier”.

The document is prepared within 30 days.

In what cases is it necessary

Changes have been made to the Tax Code of Russia regarding voluntary insurance. If a number of conditions are met, the taxpayer can return 13% of insurance premiums (social tax deduction for personal income tax).

In case of early termination of the contract, the insurer is obliged to withhold a tax deduction from the citizen. The certificate allows you to reduce the amount of the deduction.

The document will be required if the following contracts are terminated:

voluntary pension insurance
non-state provision of pensions
voluntary life insurance

Concluded on yourself, your spouse, parents or children with disabilities (natural and adopted).

Step-by-step instructions for registration

The procedure for issuing a certificate is clearly stated in the appendix to the letter of the Federal Tax Service No. ШС-6-3 / [email protected] dated 05/19/2008. The application consists of 5 sections, which describe:

procedure for receiving and registering documents
procedure for consideration of the issue by tax officials
registration of results

Let's consider a step-by-step algorithm of actions.

Step 1

Collect documents. The required documentation is indicated in the letter (section 2):

copy of the passport
copy of the contract (insurance policy)
payment receipts for payment of contributions under the agreement

If insurance was taken out for a relative, then additional documents (copies of passport or birth certificate) must be submitted. And also confirmation of relationship with him.

Step 2

To write an application. The following information is indicated (as stated there):

contract details
tax agent details (to whom the certificate will be provided)
whether a tax deduction was provided or not
list of attached documents

A sample application is provided below.

This application must be filled out independently or with the help of a tax authority employee.

Step 3

Submit documents to the tax authority. According to clause 2.2, section 2 of the Federal Tax Service letter, this can be done:

visiting the tax office in person
transfer a package of documents through an authorized representative
send documentation by registered mail

The Federal Tax Service office must be located at your place of residence.

If all documents are presented personally by the citizen or through a representative, then the registration of the application is dated no later than the next day. In the case of mail, the date of receipt of the letter.

Step 4

Wait for the results. The review period is 1 month. If, in the process of studying the submitted documents, an employee identifies inaccuracies, the citizen will be informed in writing. Having received a refusal to issue the certificate itself. This is stated in section 4, clause 4.3 of the letter from the Federal Tax Service.

A positive outcome will be the taxpayer receiving a certificate by registered mail (clause 4.4, section 4).

The letter and all recommendations can be found on the consultant’s website: https://www.consultant.ru/document/cons_doc_LAW_77470/

Obtaining a tax deduction for treatment yourself through the Federal Tax Service

You should contact the inspectorate directly at the end of the year:

if the employer has not provided the deduction in full,
if the payer has expressed a desire to contact the Federal Tax Service independently.

In this situation, the tax authority will need:

certificate from the place of employment about income for the past year 2-NDFL,
Declaration 3-NDFL completed by the applicant,
a package of application documents (similarly attached to the application for confirmation of the right to a social deduction),
application for a refund of overpaid income tax.

Note! There is no need to request notification of confirmation of the right to deduction when contacting the inspectorate. An application for a tax refund for treatment will be required.

When to indicate bank account details in the application

Personal income tax can only be returned in non-cash form, that is, to the citizen’s current account. This explains the need to indicate the person’s bank details in the payment application.

Step-by-step filling out the application

The refund is made by decision of the tax authority, adopted within 1 month from the date of filing the application, which has the approved form KND 1150058.

To receive a tax refund for treatment, the application must be completed as follows:

Return application cover page
The application number and tax authority code are indicated.
Full name of the person wishing to receive the funds.
The status 1 taxpayer is selected.
A reference to Article 78 of the Tax Code of the Russian Federation with a request to return the overpaid (value 1) tax (same as 1).
Refundable amount.
The tax period will take the form ГД.00.2018, which means a refund of the tax paid for 2021.
The eight-digit OKTMO code can be found on the Internet at your residential address. For example, for the city of Ryazan 61,701,000.
KBK is a budget classification code that allows administrators of mandatory payments to identify receipts. For personal income tax in 2018-2019 it looks like 182 1 0100 110.
Similar to the application for confirmation of the right to deduction, data on the number of sheets of application 3 and appendices to it are entered. Provision by the payer is marked with the value 1, by the representative 2 with reference to the basis. Date, signature.
There is a section that is filled out by the inspector when accepting documents.
Second page of the application: bank details and personal data
Account information is entered: bank name, account type (01 current, 02 current), BIC, account number (20 digits) of the payer (1).
Recipient's full name, status 2 (individual).
Third page of application personal data
If there is no TIN, the last name, first name, and first name should be indicated. species Pimenov A.A. and ID details. Code 21 passport.

Based on the results of checking the declaration and documents, a decision on return will be made.

Possible difficulties

On social forums, Russians complain about some difficulties in obtaining and obtaining a certificate.

One of the difficulties is a personal visit to the Federal Tax Service and possible queues

All difficulties can be summarized into two large groups:

filling out an application yourself. Since not all citizens can get an appointment with the tax authority
turn to the Federal Tax Service specialist. Since it is not possible to make an appointment using the State Services portal

A solution to these difficulties would be to add to the services of the state reference website an additional option for obtaining KND certificate 1160077.

So, according to the letter of the Federal Tax Service No. ShS-6-3/ [email protected] , obtaining a certificate through State Services is not provided. This is only possible in person, by mail, or through a representative with a power of attorney.

How to obtain a certificate (knd 1160077) of social tax deduction?

The need to obtain a certificate in the form of KND 1160077 (hereinafter referred to as the certificate) arises when terminating contracts of voluntary life insurance, voluntary pension insurance, non-state pension provision and the return (payment) of a monetary (redemption) amount to an individual. The exception is cases of termination of contracts for reasons beyond the will of the parties, as well as in relation to a non-state pension agreement - its termination due to the transfer of a monetary (redemption) amount to another NPF.

When returning (paying) the specified amount, the insurance organization or non-state pension fund must withhold personal income tax. At the same time, for the purpose of calculating tax, they will reduce the payment due to you by the amount of contributions you made under these agreements, if you did not take advantage of the social tax deduction for these contributions, which must be confirmed by a certificate issued by the tax authority at your place of residence. That is, on the basis of this certificate, it is possible to pay personal income tax in a smaller amount (clauses 2, 4 clause 1 of Article 213, clause 2 of Article 213.1, clause 4 of clause 1 of Article 219 of the Tax Code of the Russian Federation).

The stated rules also apply when changing the validity period of a non-state pension agreement. Therefore, what is said below also applies to such cases (clause 2 of article 213.1 of the Tax Code of the Russian Federation).

Categories of contracts, upon termination of which a certificate is required

Reducing the monetary (redemption) amount by the amount of contributions under contracts of voluntary life insurance, voluntary pension insurance, non-state pension provision on the basis of a certificate is possible subject to the following conditions (clauses 2, 4, clause 1 of Article 213, clause 2 of Article 213.1, paragraph 4, paragraph 1, article 219 of the Tax Code of the Russian Federation; paragraph “b”, paragraph 9, article 2, paragraph “a”, paragraph 12, article 2, part 1, article 4 of the Law of November 29, 2014 N 382- Federal Law; clause “a” clause 4, clause 5, clause “a” clause 10 article 1, part 1, 5 article 4 of the Law of July 24, 2007 N 216-FZ; Letter of the Ministry of Finance of Russia dated June 25 .2015 N 03-04-07/36707):

a) a voluntary life insurance contract must be concluded by an individual for a period of at least five years in his own favor and (or) in favor of his spouse, parents (adoptive parents), children (including adopted children under guardianship or trusteeship). In this case, insurance premiums paid under such contracts starting from 01/01/2015 are accepted for deduction;

b) a voluntary pension insurance agreement must be concluded by an individual in his own favor and (or) in favor of his spouse, parents (adoptive parents), disabled children (including adopted children or those under guardianship (trusteeship)). In this case, insurance premiums paid under such contracts starting from 01/01/2008 are accepted for deduction;

c) a non-state pension agreement must be concluded by an individual with a licensed Russian NPF in his own favor and (or) in favor of his spouse, parents (adoptive parents), children (including adopted children), grandparents, grandchildren, brothers and sisters, and also disabled children under guardianship (trusteeship). In this case, insurance premiums paid under such contracts starting from 01/01/2008 are accepted for deduction.

Procedure for obtaining a certificate

To get help, we recommend following the following algorithm.

Step 1. Prepare your application and required documents

To obtain a certificate, you need to prepare an application for its issuance. You will also need the following documents (clause 4, clause 1, article 219 of the Tax Code of the Russian Federation; clause 2.1 of the Recommendations to the Letter of the Federal Tax Service of Russia dated May 19, 2008 N ShS-6-3 / [email protected] ):

a copy of the agreement (insurance policy) with an insurance organization or non-state pension fund;
copies of payment documents confirming your payment of contributions under the relevant agreements (in particular, payment orders, receipts for cash receipts, bank statements);
copies of documents confirming the degree of your relationship with the person for whom you made contributions (marriage certificates, birth certificates (adoption documents) of a child, etc.).

Step 2. Submit documents to the tax authority

You can submit an application and supporting documents to the tax authority at your place of residence (clause 2 of article 11.2 of the Tax Code of the Russian Federation; clause 2.2 of the Recommendations; clause 5 of the List to the Order of the Federal Tax Service of Russia dated March 17, 2017 N CA-7-6 / [email protected ] ):

personally or through your representative directly to the inspectorate;
by mail. It is advisable to send documents by registered mail with acknowledgment of receipt and an inventory of the contents in order to have confirmation of their receipt by the tax authority;
in electronic form, in particular through your personal account on the website of the Federal Tax Service of Russia. In this case, scanned images of the required documents must be attached to the electronic application.

Step 3. Wait for the result of reviewing the application and documents

If, when considering your application and documents, the tax authority determines that you did not indicate the necessary information or did not submit the necessary documents, or you do not have the right to receive a social tax deduction, they will refuse to issue you a certificate and will notify you about this in writing (clause 4.3 recommendations).

If the review of your documents is positive, you will receive a certificate that should be presented to the insurance organization or non-state pension fund when contacting them in the event of termination of the relevant contracts.

Related situations

How to get a social deduction for personal income tax for voluntary life insurance? Find out →

How to take advantage of the social tax deduction for contributions to non-state pension provision and additional contributions to a funded pension? Find out →

Useful information on the issue

Official website of the Federal Tax Service - www.nalog.ru

A certificate in the form of KND 1160077 is a document confirming the fact that a citizen has received or not received a social tax deduction in the amount of paid pension (insurance) contributions under a non-state pension provision (voluntary pension insurance) agreement with a non-state pension fund (insurance organization).

You can obtain this certificate from the tax office after submitting an application and submitting the necessary documents.

You will find more information about obtaining a certificate in the KND form 1160077 in the article.

How to obtain a certificate of absence of tax debt (KND 1120101)

A certificate of absence of tax arrears is a document confirming the taxpayer’s fulfillment of the obligation to pay taxes, issued by the tax authorities.

A company may need it when attracting a bank loan, concluding a leasing agreement, participating in a tender, or the customer may simply ask for it to confirm the reliability of the counterparty.

In our article we will tell you how to obtain and what details a certificate of absence of tax arrears should contain; a sample will help to present everything clearly.

ConsultantPlus FREE for 3 days

Get access

In order to confirm the absence or presence of debt to the budget or to verify balances, there are several documents (Article 32 of the Tax Code of the Russian Federation):

information on the status of settlements (KND 116080 and 116081);
information on the fulfillment of the taxpayer’s obligation (form KND 1120101);
reconciliation report on taxes and fees (KND 116070).

All these documents can currently be obtained in both paper and electronic forms.

Today we will dwell in more detail on what constitutes a certificate of tax arrears in the KND form 1120101. The document form was approved by Order of the Federal Tax Service dated January 20, 2017 No. ММВ-7-8/ [email protected]

Certificate of presence (absence) of tax debt: where and how to get it

To obtain information about the fulfillment of taxpayer obligations, you must contact the Federal Tax Service. The document can be obtained from the tax office:

in paper form with the seal and signature of the head of the Federal Tax Service;
in electronic form with the digital signature of the head of the Federal Tax Service.

The form does not contain specific debt figures. If there is no debt, then a certificate of no debt will be received from the Federal Tax Service. If there is a debt, then a corresponding entry will be made in the form, and the Appendix will indicate the codes of the inspections with which the taxpayer has a debt.

If you receive information about the existence of a debt to the budget, you do not agree with this, you should check with the Federal Tax Service to detect and correct the error.

Features of receiving in paper form

A certificate of taxes and fees on paper is issued upon written request. It is better to fill it out using the form recommended by the Federal Tax Service (you can download the application form at the end of the article).

The request can be submitted by visiting the inspection in person, or it can be sent by mail in a valuable letter with a list of the contents. If the company is registered in the taxpayer’s personal account, then the request can be sent through it. During a personal visit, the request must be submitted by the head of the company or an authorized person.

The form must indicate:

name, TIN, address of the taxpayer;
details of the inspection to which the request is submitted;
the date for which the information needs to be generated;
method of receiving the document (in person or by post);
signature and full name manager or authorized person.

The document must be generated by the inspectorate and transferred to the taxpayer within 10 working days from the date of filing the application. If the application indicated that the certificate will be collected by the head or representative of the company, then after this period you must contact the operating room of the Federal Tax Service. The document will be issued against signature, and the fact of issue will be recorded in the appropriate log book.

Features of receiving in electronic form

Increasingly, electronic document management is being used in practice and electronic forms of documents are being used. A certificate of tax arrears was no exception. Inspections are very actively introducing electronic document management via telecommunication channels through authorized operators.

To receive a document in electronic form, you must also send a request in electronic form via TKS. The Federal Tax Service has developed an appropriate form for this purpose. It was approved by Order of the Ministry of Finance dated July 2, 2012 No. 99n (see form at the end of the article).

In the application we fill in the following details:

name, TIN, address of the taxpayer;
details of the inspection to which the request is submitted;
request code (in our case it is 2);
the date for which the information needs to be generated.

In response, the Federal Tax Service will issue a form similar to a paper one, signed with an electronic digital signature.

The response time for TKS is also 10 days. But, as a rule, tax inspectorates generate a response much faster, and a response can be received within 2-3 days.

Is the received certificate filled out correctly?

Let's look at an example of what a completed certificate KND 1120101 should look like: a sample is presented below.

1. A serial number must be assigned.

2. The name, INN and KPP, and address of the taxpayer are indicated. When generating information for a company that has separate divisions, the checkpoint may not be specified.

3. The date must correspond to the date specified in the request

4. The most important record is the record of the presence or absence of debt

5. The name of the inspection that issued the form must be given

6. At the bottom of the paper document there must be the signature and seal of the head of the Federal Tax Service, and on the electronic document - the digital signature details.

Below is a completed document, which is assigned a code according to KND 1120101: certificate (sample).

Source: https://ppt.ru/forms/nalogi/spravka-po-uplate

What is KND certificate 1160077 and why is it needed?

The full name of the mentioned certificate is: “Certificate confirming that the taxpayer has not received a social tax deduction or confirming that the taxpayer has received the amount of the provided social tax deduction provided for by subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation for ____ year.”

The abbreviation KND stands for “classifier of tax documentation.”

The need to obtain a certificate in the KND form 1160077 may arise when terminating certain types of certain contracts and returning a sum of money to the citizen. Such agreements include the following agreements:

voluntary life insurance;
voluntary pension insurance;
non-state pension provision.

However, in cases of termination of these contracts for reasons beyond the control of the parties, no refund is made.

A citizen can conclude such agreements both in his own favor and in favor of his spouse (widow, widower), parents (adoptive parents) and disabled children (including adopted children and wards).

When returning the contract amount to a citizen, the insurance organization or non-state pension fund must withhold personal income tax. At the same time, for the purpose of calculating income tax, these organizations reduce the amount of the agreement due to the citizen by the amount of contributions made by him under these agreements, but only on the condition that the citizen has not previously taken advantage of a social tax deduction in relation to these contributions. But the fact that a citizen took advantage (or did not take advantage) of a tax deduction must be confirmed by a certificate issued by the tax office at the citizen’s place of residence. This certificate is a certificate in the form of KND 1160077.

Based on this certificate, a citizen will be able to pay income tax in a smaller amount.

Let us consider in more detail the conditions under which it is possible to reduce the amounts paid as personal income tax for various types of contracts.

The reduction in tax payment is a consequence of a reduction in the monetary (redemption) amount by the amount of contributions under the agreements listed below, based on KND certificate 1160077, subject to the following conditions:

for a voluntary life insurance contract: this contract must be concluded by a citizen for a period of at least five years in his own favor and (or) in favor of his spouse, parents, children (including adopted children, those under guardianship or trusteeship). In this case, insurance premiums paid starting from January 1, 2015 are accepted for deduction to reduce personal income tax;
for a voluntary pension insurance agreement: this agreement must be concluded by a citizen in his own favor and (or) in favor of his spouse, parents, disabled children (including adopted children or those under guardianship or trusteeship). Please note that insurance premiums paid under such contracts starting from January 1, 2008 are accepted for deduction;
for a non-state pension agreement: such an agreement must be concluded by a citizen with a licensed Russian non-state pension fund (NPF) in his own favor and (or) in favor of his spouse, parents, children (including adopted children), grandparents, grandchildren, brothers and sisters, as well as disabled children under guardianship (trusteeship). Under such an agreement, insurance premiums paid starting from January 1, 2008 can be deducted.

The stated rules also apply when changing the validity period of a non-state pension agreement.

Sample application for non-receipt of social tax deduction

Document file name: 14622

Available download formats: .doc, .pdf

Text file size: 7.6 kb

How to download a document?

On our website, everyone can find a contract or a sample document of interest for free; the database of contracts is updated regularly. Our database contains more than 5,000 contracts and documents of various types. If you notice an inaccuracy in any agreement, or the impossibility of the “download” function of any agreement, please contact us using the contact information. Have a good time!

Today and forever

— download the document in a convenient format! A unique opportunity to download any document in DOC and PDF absolutely free of charge. Only we have many documents in such formats. After downloading the file, click “Thank you”, this helps us form a rating of all documents in the database.

Application for the issuance of a certificate confirming that the taxpayer has not received a social tax deduction or confirming that the taxpayer has received the amount of the provided social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (recommended sample filling)

The application is available for free download after viewing a short advertisement. Link will open in a new window.

Other application samples

PirateFiles is a free service for sharing any files.

Application for the issuance of a certificate confirming that the taxpayer has not received a social tax deduction or confirming the fact that the taxpayer has received the amount of the provided social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation

Appendix No. 1 to the Recommendations on the procedure for issuing by tax authorities to taxpayers certificates confirming that the taxpayer has not received a social tax deduction or confirming the fact that the taxpayer has received the amount of the provided social tax deduction

An approximate list of information indicated by the taxpayer in an application for the issuance of a certificate confirming that the taxpayer has not received a social tax deduction or confirming the fact that the taxpayer has received the amount of the provided social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation

1 If data changes, taxpayers also indicate data before the changes.

2 The degree of relationship is indicated if the taxpayer enters into an agreement in favor of relatives.

1 Indicated by “subclause 4 of clause 1 of Article 213 of the Tax Code of the Russian Federation” or “clause 2 of Article 213.1 of the Tax Code of the Russian Federation”.

2 The type of contract of “voluntary pension insurance” or “non-state pension provision” is indicated.

3 To be completed if you receive a social tax deduction.

Source - Letter of the Federal Tax Service of Russia dated May 19, 2008 No. ШС-6-3/

Application for deduction or certificate stating that you did not receive a tax deduction

Many taxpayers ask me - is it necessary to write an application for a deduction in order to receive tax deductions for personal income tax? And where can I get this application form? So, there is no such application form, it simply does not exist.

Application for deduction

You can receive a tax deduction (for example, you bought an apartment, for treatment or training, an investment deduction) for personal income tax by submitting a tax return 3-NDFL to the tax office (at your place of registration). What does this procedure look like?

Stage 1. You pay for education or treatment, buy an apartment or deposit money into your individual investment account. For example, this is happening in the current year 2021.

Stage 2. You are waiting for the end of the current year 2021.

Stage 3. In January (or another month) 2021, you collect your documents and, based on them, fill out the 3-NDFL declaration for 2021.

What do we see? The role of the application for deduction is performed by the 3-NDFL tax return. It is in it that you declare your rights to one or another type of deduction.

There is also a document - an application for issuing a tax notice so that you can be given a tax deduction at work. For example, you bought an apartment in May 2021 and, as a happy owner of square meters, you want to return your personal income tax.

You have the right not to wait for the end of the current year 2021 and return the money now. To be precise, it’s not just “returning the money”, but not paying personal income tax at work.

If you want to do this, then you write to the tax office an application to issue you a tax notice and take the received notice to work.

Certificate of non-receipt of tax deduction

And there is another document - a certificate stating that you did not receive a tax deduction . For example, social. How to obtain such a certificate? I would like to draw your attention to the letter of the Federal Tax Service of Russia dated September 01, 2021 “BS-4-11/16272 “On the recommended form of application for the issuance of a certificate.”

The Federal Tax Service, in order to ensure uniformity in the implementation by tax authorities of the provisions of sub-clause. 2, 4 p. 1 art. 213 and paragraph 2 of Art. 213.

1 of the Tax Code of the Russian Federation sends for use in work the recommended form of application for the issuance of a Certificate confirming that the taxpayer has not received a social tax deduction or confirming the fact that the taxpayer has received the amount of the provided social tax deduction provided for in subsection. 4 paragraphs 1 art. 219 of the Tax Code of the Russian Federation.

Sample document:

Tax officials have developed an application form for issuing a certificate of receipt of social deductions

The application provides for the disclosure of the following information (letter of the Federal Tax Service of Russia dated September 1, 2021 No. BS-4-11/16272 “On the recommended form of application for the issuance of a Certificate”):

name of the tax authority to which the application is submitted;
surname, name, patronymic of the applicant;
TIN of the applicant;
identification document of the applicant (series and number, by whom and when issued);
applicant's date of birth;
address of residence/registration of the applicant;
applicant's contact phone number;
name of the insurer to whom the certificate will be provided;
details of the insurance contract.

The application form is assigned tax document code (TDC) 1112520.

Before the initiative of the tax department, there was no single form of application; it was written in any form.

FORM

Application for the issuance of a Certificate confirming receipt or non-receipt of a social tax deduction by the taxpayer.

We are talking about a Certificate confirming that the taxpayer has not received a social tax deduction or confirming the fact of receipt of the amount of the provided social tax deduction provided for in subsection. 4 paragraphs 1 art. 219 of the Tax Code of the Russian Federation.

Let us remind you that a social deduction for personal income tax can be obtained for the amount of paid pension contributions under an agreement on non-state pension provision and voluntary pension insurance (subclause 4, clause 1, article 219 of the Tax Code of the Russian Federation).

Information about the presence or absence of receiving a social deduction is necessary for insurance companies and non-state pension funds to withhold personal income tax at the place of payment of insurance premiums under voluntary pension insurance contracts or non-state pension provision.

In case of early termination of the contract, personal income tax is charged on the amount of contributions when they are paid to an individual. But if the taxpayer has not exercised his right to a social deduction by this time, no tax will be collected.

It is to confirm that the social deduction was not applied that the new form will be useful (subclause 2, 4 clause 1 of Article 213 of the Tax Code of the Russian Federation, clause 2 of Article 213.1 of the Tax Code of the Russian Federation).

An example of filling out an Application for the issuance of a certificate confirming that the taxpayer has not received a social tax deduction or confirming that the taxpayer has received the amount of the provided social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (Form according to KND 1112526) (prepared by experts, July 2021)

An example of filling out an Application for the issuance of a certificate confirming that the taxpayer has not received a social tax deduction or confirming that the taxpayer has received the amount of the provided social tax deduction provided for in subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (prepared by experts)

Sent by letter of the Federal Tax Service dated November 10, 2021 N BS-4-11/

See this form in MS-Word editor

The current version of the document you are interested in is available only in the commercial version of the GARANT system. You can purchase a document for 54 rubles or get full access to the GARANT system free of charge for 3 days.

Buy a document Get access to the GARANT system

If you are a user of the Internet version of the GARANT system, you can open this document right now or request it via the Hotline in the system.

Prepared by Experts, July 2021

INFORMATION PROVIDED BY THE TAXPAYER

IN THE APPLICATION FOR ISSUANCE OF A CERTIFICATE OF CONFIRMATION OF NON-RECEIPT

SOCIAL TAX DEDUCTION TAXPAYER

OR CONFIRMATION OF THE FACT OF RECEIPT BY THE TAXPAYER

AMOUNT OF SOCIAL TAX CREDIT PROVIDED,

SPECIFIED IN SUBPARAGRAPH 4 OF POINT 1 OF ARTICLE 219

TAX CODE OF THE RUSSIAN FEDERATION

If the data changes, taxpayers also indicate the data before the changes.

The degree of relationship is indicated if the taxpayer enters into an agreement in favor of relatives.

Indicated by “subclause 4 of clause 1 of Article 213 of the Tax Code of the Russian Federation” or “clause 2 of Article 213.1 of the Tax Code of the Russian Federation”.

The type of contract of “voluntary pension insurance” or “non-state pension provision” is indicated.

To be completed if you receive a social tax deduction.

On a certificate of non-receipt (receipt) of a social deduction for personal income tax in the amount of payments to a non-state pension fund or life insurance

Letter of the Federal Tax Service dated July 17, 2021 No. BS-4-11/

Question : About filling out a certificate confirming non-receipt (receipt) of a social deduction for personal income tax.

Federal Tax Service in connection with the request of the joint-stock company dated 06.06.

2021 regarding the correctness of filling out certain details in the Certificate confirming the taxpayer’s non-receipt of a social tax deduction or confirming the fact that the taxpayer has received the amount of the provided social tax deduction provided for by subparagraph 4 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (hereinafter referred to as the Certificate), reports the following.

Source: https://cesexpo.ru/obrazets-zayavleniya-o-nepoluchenii-sotsialnogo-nalogovogo-vycheta/

How to get a certificate, procedure for receiving it

To obtain a certificate, you must prepare and submit the following documents to the tax office:

application for the issuance of a certificate form KND 1160077;
a copy of the agreement (insurance policy) with an insurance organization or non-state pension fund;
copies of payment documents confirming the payment of contributions under the relevant agreements (in particular, payment orders, receipts for cash receipt orders, bank statements);
copies of documents confirming the degree of relationship of the citizen with the person for whom he made contributions (marriage certificates, birth certificates of a child, etc.).

Next, the specified documents must be submitted to the tax office at the place of residence in any of the following ways:

personally to the tax office (or through a representative);
by registered mail with acknowledgment of delivery and a list of the contents;
in electronic form, in particular through your personal account on the website of the Federal Tax Service of Russia. In this case, the application and necessary documents (scanned) are sent electronically.

If the review of the application and documents is positive, the tax office will issue a certificate KND 1160077, which the citizen submits to the insurance organization or non-state pension fund at the same time as contacting them upon termination of contracts concluded with them.

If the tax office refuses to issue a certificate, then it notifies the citizen in writing. The refusal may be due to the lack of necessary information, lack of documents, or the citizen’s lack of right to receive a social tax deduction.

Procedure for receiving a deduction

A taxpayer has the right to apply for START:

1. To the employer. Provided that the transfer of contributions to the NPF was made by the employer, withholding funds from the employee’s income on his behalf.

You can submit an application to the tax agent only before the end of the year in which the insurance premiums were paid.

List of documents:

application for social benefits;
documents confirming the right to START:
a copy of the agreement with the NPF;
a copy of the NPF license (if information about it is not in the agreement);
a copy of a document confirming the relationship with the person in whose favor the contributions were transferred (if necessary);
certificate of disability of the child (if deductions were made in favor of a disabled child under the guardianship of the applicant).

The employer, having received a package of documents from the employee, issues him wages minus personal income tax, calculated taking into account the deduction, starting from the month following the month of filing the application.

2. To the tax authorities at the place of residence (electronically through the portal of the Federal Tax Service or State Services, through Russian Post), if the citizen paid the contributions independently or did not apply for the deduction to the employer (received it from the tax agent in a smaller amount).

List of documents:

declaration in form 3-NDFL (in addition to the deduction amount, the form must include information about income and the amounts of accrued and withheld personal income tax received from the tax agent, and the certificate itself must be attached to the declaration);

Note:

1. Taxpayers who submit Form 3-NDFL solely for the purpose of obtaining a deduction (i.e., are not required to independently declare their income) are not tied to the deadlines for filing reports established by the Tax Code of the Russian Federation. The statute of limitations for refunding overpaid income tax is 3 years (for example: in 2020, you can file returns for 2017-2019).

2. Copies of the following documents are attached to the declaration as attachments, and the originals are presented to the inspector only for verification and remain in the hands of the taxpayer.

documentation specified in the previous paragraph confirming the right to deduct (originals and copies);
payment documents confirming the actual payment of contributions (originals and copies of receipts, checks, payment orders);
application for a personal income tax refund in the form approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected] (Appendix No. 8).

The tax office must check the submitted documents and make a decision within a period not exceeding 3 months from the date of receipt of the declaration. If everything is in order with the documentation, then the funds will be transferred at a time to the taxpayer’s personal account specified in the personal income tax refund application within 30 days.

When terminating which contracts do you need a KND certificate 1160077

A reduction in the monetary (redemption) amount by the amount of contributions under contracts of voluntary pension insurance, voluntary life insurance, non-state pension provision on the basis of a certificate is allowed if certain conditions are met. They are enshrined at the legislative level in:

Letter of the Ministry of Finance of Russia dated June 25, 2015 No. 03-04-07/36707;
Part 1 art. 4 of the Law of November 29, 2014 No. 382-FZ;
pp. “a” clause 4, clause 5, Clause. “a” clause 10 article 1, part 1.5 art. 4 of the Law of July 24, 2007 No. 216-FZ.
pp. "b" clause 9 of Art. 2, pp. “a” clause 12 art. 2;
clause 2.4 clause 1 art. 213, paragraph 2 of Art. 213.1, clause 4 clause 1 art. 219 of the Tax Code of the Russian Federation.

The conditions are as follows:

A voluntary pension insurance agreement must be concluded by an individual in his own favor and (or) in favor of his parents (adoptive parents), spouse, disabled children (this also includes children who have been adopted or are under guardianship (trusteeship)). In this case, insurance premiums that were paid under these agreements, starting from January 1, 2008, are accepted for deduction.
A voluntary life insurance contract must be concluded with an individual for a period of at least 5 years in their favor and (or) in favor of their parents (adoptive parents), spouse, disabled children (this also includes children who have been adopted or are under guardianship (trusteeship)). In this case, insurance premiums that were paid under these agreements, starting from January 1, 2015, are accepted for deduction.
A non-state pension agreement must be concluded by an individual with a domestic non-state pension fund that has the appropriate license in its favor and (or) in favor of parents (adoptive parents), spouse, sisters, brothers, grandfathers, grandchildren, grandmothers, children with disabled status who are under guardianship (trusteeship). In this case, insurance premiums that were paid under these agreements, starting from January 1, 2008, are accepted for deduction.

Certificate of non-receipt of deductions for non-state pension funds

In the event of early termination of a non-state pension insurance contract (except for cases of transfer of funds from one NPF to another), the fund is obliged to return the redemption amount to the citizen. In this case, the difference between the income received and the amount of contributions made under the agreement is subject to personal income tax.

In order to correctly calculate the amount of tax, the policyholder must provide the fund with information about whether he received a social deduction for the contributions paid or not.

If the START has been received, then the NPF is obliged to withhold tax from the amount of the previously provided deduction.

If the deduction was not issued, then in order for the NPF to reduce the tax base for personal income tax by the amount of contributions paid under the non-state pension insurance agreement, the citizen must present a certificate from the Federal Tax Service stating that the social deduction was not provided to him.

To obtain the above certificate, you need to contact the tax office with the appropriate application. The recommended application form is given in the letter of the Federal Tax Service of Russia dated November 10, 2016 No. BS-4-11/2 [email protected]