Deadline for desk audit 3-NDFL

Duration according to law

Paragraph 2 of Article 88 of the Tax Code of the Russian Federation clearly establishes how long a desk audit of 3-NDFL lasts - a maximum of 3 months from the date of submission of this declaration. There are no exceptions to this rule. Moreover, this period is relevant not only for form 3-NDFL, but for any tax reporting.

If you submit a declaration by mail, then the period for a desk audit of this 3-NDFL starts not from the day on which the document is considered submitted, but from the date the tax authorities receive the corresponding mail with a list of the attachments. The logic here is simple: the inspection cannot begin an inspection until it receives a package of documents. This is confirmed by the explanations of the Ministry of Finance of Russia dated June 19, 2012 No. 03-02-08/52.

The inspector begins the audit and comparison of the entire submitted package of documents automatically: he does not need any special permission from the management of the Federal Tax Service.

The deadlines established by law for the desk audit of the 3-NDFL declaration are not affected by what exactly the payer stated in this report:

only income for the previous calendar year;
only the deductions due to him;
both income and deductions.

And only in one case, the terms of the desk audit of the 3-NDFL tax return are subject to cancellation. This is when the inspector has not yet finished checking the primary report, and the individual has already submitted a corrected (clarified) version of this declaration. This means that 3 months start again. This is also stated in paragraph 2 of Article 88 of the Tax Code of the Russian Federation.

The 3-NDFL inspection does not have the legal right to conduct a repeated desk audit.

Also note that the inspection is allowed to analyze only the period for which the reporting document was submitted. However, if you want to return income taxes for 2 or 3 years at once, you will have to submit one return for each of them. Therefore, how long a desk audit of a 3-NDFL declaration generally lasts also depends on the quantity:

submitted 3-NDFL declarations;
claimed deductions.

We wrote more about the 3-NDFL form in the article: “New 3-NDFL form in 2021.”

Powers of the tax inspectorate to extend the period of verification of 3-NDFL

Indicated in paragraph 2 of Art. 88 of the Tax Code of the Russian Federation, the period for a desk audit of 3-NDFL cannot exceed 3 months.

However, if the information specified in the initially submitted 3-NDFL is clarified (the taxpayer sends an updated declaration), the verification of the primary report immediately stops and new control procedures begin in relation to the newly received report.

Since the number of adjustments to 3-NDFL is not regulated by law, the total period for checking 3-NDFL (if several clarifications are submitted) can significantly exceed 3 months.

There are no other grounds for extending the 3-NDFL verification period in the Tax Code of the Russian Federation.

For details on the reasons and schemes for clarifying the initial information in 3-NDFL, see the material “What is the adjustment code for the 3-NDFL tax return?”

Taxpayers have many questions when receiving deductions. ConsultantPlus expert E. P. Zobova answers current issues regarding personal income tax reimbursement from the budget. Get trial access to the system and read for free about the nuances of the personal income tax camera room and the features of providing deductions to taxpayers.

Duration in practice

The work of the inspections of the Tax Service of the Russian Federation shows that tax authorities quite quickly check 3-NDFL declarations and the documents attached to them. Therefore, the actual time frame for conducting a desk audit of 3-NDFL is actually shorter. This means that the tax will be returned to you faster if a deduction was claimed.

In practice, how long a desk audit of 3-NDFL takes depends on how scrupulously the inspector will study your declaration, the indicators stated in it and compare them with the attached package of documents. If errors, contradictions and other inaccuracies are identified, the audit will be delayed.

For more information about this, see the article: “Desk audit of 3-NDFL”.

Thus, how long a desk audit of 3-NDFL is carried out directly depends on:

the quality of filling out this declaration;
absence of contradictions with the documents attached to it.

In this regard, we advise you to fill out 3-NDFL in 2021 in two ways:

Online in the individual’s personal account on the official website of the Federal Tax Service.
Using the Federal Tax Service program:

Status of desk audit of 3-NDFL. How to check?

If the taxpayer wishes to personally control the desk audit procedure and monitor its current status, then the following actions can be taken:

Check the telephone number of the department involved in desk audits of income declarations of individuals, and then monitor the status of the audit using periodic calls;
Register your personal account on the tax service website.

These actions allow the taxpayer to monitor the actions of cameramen, clarify the necessary questions, deadlines for completing the audit, and its progress, which is especially important when receiving personal income tax deductions.

How to track

Keep in mind that you can monitor the progress and deadline of the 3-NDFL desk audit on the official website of the Federal Tax Service in the personal account of an individual. There the system shows the percentage of verification of the submitted declaration. Every day it gets bigger. However, this does not mean that the inspectorate analyzes your report several lines a day.

The fact is that in your personal account, the progress of the 3-NDFL audit is reflected in the form of a calculated percentage of 3 months - from the date of the start of the desk audit to the current date.

Result of desk audit 3-NDFL

You can find out the result using the above methods. You can also send an official written request to the tax office. It is most convenient to view the result in your personal account; if incomprehensible situations arise, it is recommended to contact directly the office tax department located at the place of filing 3-NDFL, that is, at the place of residence of the individual.

Upon completion of the check, the following result can be established: (click to expand)

Identification of an error - a request is sent to the taxpayer to provide the necessary documents or correct inaccuracies by submitting a corrective 3-NDFL (the deadline for the desk audit begins to count anew);
No errors - a receipt is sent for payment of the personal income tax amount specified in the declaration, or a decision is made to reimburse the previously transferred excess tax, or a decision is drawn up to provide a deduction;
Refusal to provide a deduction or tax refund.

If the result is a refusal, then the reasons for this should be clarified; as a rule, such decisions are made due to a lack of necessary supporting documentation. If the taxpayer does not agree with the conclusions of the tax specialist, he may file a written objection.

If the result of the desk audit is a decision to grant a deduction, then within one month from the end of the audit the funds are transferred to the taxpayer’s account specified in the application submitted along with 3-NDFL as part of the attached documentation. Violation of the specified period is the reason for a written demand for the accrual of interest for each day of delay due to the illegal use of other people's funds.

Also read the article about VAT refund from the budget based on the results of a desk audit.

The influence of the deadline on the deduction of personal income tax

How quickly the 3-NDFL desk audit takes place also directly determines how quickly the applicant can return the calculated amount of income tax. For example, when buying an apartment.

However, it is impossible to name specific deadlines for tax refunds. They can be a maximum of 4 months, which add up:

of how long it takes for a desk audit of the 3-NDFL declaration to take place (maximum – 3 months);
plus 1 month the law gives directly for a tax refund.

Also read the article: “Tax refund deadlines when buying an apartment: statute of limitations for deductions and when they will be returned.”

An example of obtaining a personal income tax deduction

Potapenko A.A. On April 18, 2016, I submitted 3-NDFL to the tax office at my place of residence to receive a property deduction when purchasing an apartment. He accompanied the declaration with a statement and documentation confirming the costs of purchasing housing. In what time frame can he expect the required deduction?

The deadline for conducting a desk audit in this situation is 3 months from the date of submission (until July 18, 2016). If the specialist of the office department does not identify any inaccuracies or errors, all the documentation is available, then after the end of the inspection period, Potapenko will receive the deduction amount within one month, the last date for receiving the money is 08/18/2016.

If Potapenko does not receive the money by August 18, then he should write a complaint, sending it to the head of the tax office.

What else do you need to know about the timing of the desk audit of the Federal Tax Service?

The verification period cannot be extended, except in certain cases.

The verification period begins to run from the next day after the day of filing the declaration or calculation (clause 2 of article 6.1, clause 2 of article 88 of the Tax Code of the Russian Federation).

If the day the reporting is sent and the day it is received by the inspectorate do not coincide, the period must be counted from the day it was received by the tax authority. After all, it is simply impossible to objectively begin a desk audit until the reports have been received. Therefore, in the inspection report, the inspectors set the date of receipt of the declaration (calculation) to the inspection as the start date (Letter of the Ministry of Finance of Russia dated December 22, 2017 No. 03-02-07/1/85955, clause 2.2 of the Letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4 -2/12705).

The end date of the inspection in the general case is the corresponding date in three months. For example, the inspection received a declaration on July 21. This means that the last day of inspection will be October 21 (clause 5 of article 6.1, clause 2 of article 88 of the Tax Code of the Russian Federation). If the corresponding date falls on a weekend (non-working) day, then the check will end on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). For example, the check should end on January 25, 2021. But this is Saturday, which means the check will end on Monday - January 27, 2020. If there is no corresponding date in the month in which the check ends, then the last day of the check will be the last day of this month ( Clause 5, Article 6.1 of the Tax Code of the Russian Federation).

If an updated declaration is submitted before the end of the desk audit, the audit period begins anew. The inspectorate will stop checking the initial reporting and begin a new check of the updated declaration (clause 9.1 of article 88 of the Tax Code of the Russian Federation).

results

Once the procedure is completed, a message about this will appear in your personal account. Possible results of a desk tax audit of the declaration are as follows:

If the 3-NDFL does not contain errors and the desk audit did not cause any comments from the tax authorities, then the taxpayer is sent a receipt for payment of the calculated personal income tax.
If errors and omissions are found, the inspectors will require corrections and updated reporting.
If the data was submitted to receive a deduction, the Federal Tax Service makes a decision to refund the tax to the individual or to refuse a tax refund. If the decision is positive, the tax amount is transferred to the taxpayer upon his application within a month (clause 6 of Article 78 of the Tax Code of the Russian Federation).

Legal documents

Art. 88 Tax Code of the Russian Federation
Federal Tax Service letter No. EA-4-15/6101 dated 04/10/2020
Federal Tax Service letter No. BS-4-11/ [email protected] dated 04/09/2020
Art. 78 Tax Code of the Russian Federation

Which declarations are checked desk-wise?

The 3-NDFL declaration undergoes a desk audit regardless of the reasons for which it was submitted to the tax authority:

upon receipt by individuals of income subject to declaration;
declaration by taxpayers of rights to tax deductions.

For more information about the reasons for submitting 3-NDFL, see the figure:

Thus, desk tax audits of 3-NDFL declarations are carried out in relation to each declaration submitted to the inspection, regardless of the type and amount of income declared therein or deductions claimed.

Verification deadlines

Tax officials check all tax reports: the information reflected in them and the attached documents.
The period for which a desk audit of a 3-NDFL declaration takes place at the inspectorate is strictly regulated by tax legislation. P. 2 letter of the Federal Tax Service No. EA-4-15/6101 dated April 10, 2020). IMPORTANT!

The new form 3-NDFL has been approved! Don't forget to update the form when submitting your reports.

The period begins from the day the reporting is submitted in person or on the website nalog.ru. When sending documents by post, the period is counted not from the moment of sending, but from the day the documents are received by the inspector.

The length of time it takes for a desk audit of the 3-NDFL declaration at the inspectorate also depends on the correctness of its initial completion. If errors are discovered, tax authorities have the right to request clarification from the taxpayer, who is obliged to provide them within 5 days. If the declarant decides, without waiting for an official request, to send updated reports with explanations and attached documents confirming the correctness of the calculations, then the three-month period for consideration of the 3-NDFL declaration is reset and starts anew (>letter of the Ministry of Finance No. 03-02-07/1/40441 dated 07/14/2015). The number of such adjustments is not limited by law.

Other reasons for extending this period are in the letter of the Federal Tax Service No. BS-4-11 / [email protected] dated 04/09/2020).

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