Desk audit of 3-NDFL: timing, status, result

In the article we will look at how a desk audit of 3-NDFL is carried out, its timing, and also how to find out its result. A desk audit is carried out by the supervising tax specialist of the desk department at the location of the tax office based on the provided tax and primary documentation. This type of inspection is carried out on an ongoing basis by a department specially designed for this purpose.

A desk audit will be carried out if the personal income tax payer applies to the tax office:

For receiving deductions of various nature (property, social);
For a refund of overpaid tax due to incorrect use of deductions;
When declaring income received in the past year.

Any appeal to the Federal Tax Service with 3-NDFL is a reason for conducting a desk audit.

When checking 3-NDFL, the clerk will need the declaration itself, as well as documentation justifying the application of the specified rate and deductions. If necessary, the necessary primary documentation is requested from the taxpayer. If the inspection specialist does not understand any points, he will ask the taxpayer for clarification in writing. If anything in the documentation being checked appears suspicious, the matter will be transferred to the department performing on-site inspections. Read in more detail about the verification of entrepreneurs in the article: → “How the desk verification of individual entrepreneurs is carried out on the simplified tax system, PSN, UTII and at closure.”

The desk audit procedure is carried out by tax specialists; the procedure for organizing it is determined by Article 88 of the Tax Code of the Russian Federation.

Deadlines for conducting a desk audit of 3-NDFL

Paragraph 2 of this article determines that a desk audit must be carried out no later than three months from the date of transfer of 3-NDFL to the tax office .

The starting point for the specified three months is the moment of submission of 3-NDFL. This declaration can be submitted by an individual in several ways:

personal delivery to a tax specialist;
electronic transmission;
mailing.

Date of submission of 3-NDFL depending on the method of submission:

Feeding method	The date of submission from which the period for the desk audit will begin
Personally	The actual day the documents are handed over to the tax specialist.
Electronically	The moment of sending the electronic form 3-NDFL to tax specialists.
By mail	The actual date of dispatch of the mail with attached documentation.

Thus, the moment the desk audit begins is the date of transfer of 3-NDFL to the tax office; within 3 months from this date, the desk clerks must check the declaration.

If the taxpayer is required to provide an updated or adjusted 3-NDFL, then the three-month period will be recalculated from the date of submission of the last document or explanation.

Personal tax account to see how much tax deduction has been accrued

In any case, you will need to wait until 3 months have passed (90 days including holidays) from the filing date; this procedure is regulated by law. This is how we sent our declaration without going to the tax office and without wasting time in line. Also in your personal account you can send an application with the details according to which the tax office will transfer the funds due to you. Submitting an application with details for a tax refund The button for submitting an application for a refund of deduction becomes active after the verification status becomes: completed. To do this, we perform step 8 again, find our check, scroll down the page, and find the button: create a return application. Fill out the application. Your task is to fill in only the details in the last section: the specified amount must be transferred to the account using the following details. Rozaliev Andrey 435 35889 Apr 20, 2021 11:32 Who knows anything about the developer OJSC SK "FRONTSTROY" (1 | 2 | 3 | 4) KinZaZA 93 8762 Apr 20, 2021 09:47 Cost of land plots Grigorka 2,327 Apr 19, 2021 17:54 Residential complex Southern Quarters v12™ 6 457 19 Apr 2021 12:17 recommend a realtor hahahappy 1 229 17 Apr 2021 16:34 Land Committee = “Land Police”?! (1 | 2 | 3 | 4 | 5 | 6 | 7 | Anton/ mosaic/ 196 10711 17 Apr 2021 15:12 Residential complex Southern Quarters from Brusnika, start of sales v12™ 1 217 17 Apr 2021 13:50 Which banks are easier and is it easier to sell your apartment with a mortgage? cheburashka.1984 9 1058 16 Apr 2021 23:08 How to buy an apartment without a mortgage. This is real! logica2021 3 240 16 Apr 2021 19:57 Apartments in the new building have not been sold out for a long time.

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This instruction has been compiled for those who have decided to save their personal time and apply for their social (treatment, education) or property deduction (for the purchase of an apartment, room or house) via the Internet. For these purposes, the tax office has created a personal account in which you can You can submit your declaration online, confirming the data specified in it with scanned copies of the necessary documents. Where and how to do this correctly? Read about this and much more below.

Progress of desk audit

The verification is carried out on the basis of the provided declaration and accompanying supporting documentation, and there is no connection with any events or grounds. No written notice is sent to the taxpayer about the start of a desk audit.

A written decision or other document is not required to begin a desk inspection; inspectors conduct it independently without any order from above.

If the inspector establishes any violations, a desk audit is carried out and primary documentation is requested from the payer. Within 5 days, the individual is asked to explain the identified inconsistencies, provide additional information, and make adjustments. The clerk can contact the taxpayer using the telephone number specified in 3-NDFL or send a written request for any additional information.

The procedure itself is partially automated - the received 3-NDFL form is checked by a specialized program, which, based on the testing, identifies arithmetic errors, contradictions in indicators and data inconsistencies. The machine cannot identify all possible errors in the declaration indicators; its capabilities have their limits, and therefore, after the machine check, cameramen get down to business.

Information about exactly how a desk audit is carried out is confidential. The tax office does not disclose any precise information about the methods and techniques used by cameramen during this procedure.

During the procedure, inspectors identify cases of understatement of the base for calculating tax by logically checking the specified digital indicators in the fields of the declaration. Information from the declaration is compared with other information obtained from previous reports and external sources.

Based on the fact of the desk audit, a list of payers is formed for whom an on-site audit will be carried out.

In the process of desk audit of 3-NDFL, the following stages can be distinguished: (click to expand)

It is determined whether all documentation has been submitted by the payer;
The deadline for filing the declaration is compared with the approved deadline;
Visually inspect the filled fields and the degree of compliance of their design with the established rules;
The correctness of accounting operations is checked;
The correct application of the specified tax benefits in the form of deductions of various nature is determined;
The correct application of rates is checked;
The correct calculation of the base for personal income tax is monitored.

It is important to indicate a valid telephone number in the declaration so that the controlling inspector can contact the taxpayer as soon as possible to obtain additional information and notify him of identified violations and inaccuracies.

How to find out about desk audits in government services

Secondly, you can enter your “Personal Account” using a Universal Electronic Card (more precisely, an electronic signature attached to it). You can obtain a key with an electronic digital signature at one of the certification centers (as a rule, their functions are performed by regional branches of Sberbank). One of the advantages of the second method is that you can set and change the password yourself. For example, for an apartment with an area of 50 square meters, the tax will be calculated as follows.

Filing for a tax deduction online through State Services: step-by-step instructions

Federal Tax Service of Russia (except for specialized inspections) with an identification document and (when contacting an inspectorate of the Federal Tax Service of Russia, other than the inspectorate at the place of residence) an original or copy of the tax registration certificate for an individual (TIN). There is also an opportunity to enter the service. using an electronic signature key issued by the certification center of the Federal Tax Service of Russia, or using a password for the Unified Portal of State and Municipal Services (authorization is possible only for users who applied to receive access details in person at one of the places of presence of Unified Identification and Logistics operators (post offices of Russia, MFC and etc.) Share:

Although in practice some people found it faster. And of course, check your account online yourself, to which deductions should be transferred. Tax deadlines will only apply if you have declared the purchase of real estate, or training, or treatment. This is all taken into account by law. It is best to do this through the tax office; it will take you about 3 months.

The declaration requires mandatory certification, which is carried out by electronic signature. After the tax authorities accept the documents for consideration, the applicant will receive a special registration number with a receipt.

Registration of a tax deduction when purchasing an apartment through State Services

Whatever the decision of the government body, the taxpayer receives a notification. If the decision is positive, then the individual must provide the inspection with data to transfer the amount in excess of the tax paid. Within the time period established by law (one month), the treasury is obliged to transfer the accrued amount of money to the citizen’s current account.

Date of publication: 05/22/2021 08:00 (archive) Today, social and property tax deductions are becoming increasingly popular among citizens. Thus, according to operational data, almost 36 thousand taxpayers in the Rostov region declared their right to receive property tax deductions totaling 9.8 billion.

This is partly due to the export of goods and energy raw materials, but the main budget revenues come from taxpayers. Thus, every working citizen is required to pay income tax, the withholding of which is controlled by the state, the owner of a vehicle or property pays property tax annually, etc.

How to check the status of tax deductions for government services

But in some cases it is a refund of a certain portion of the income tax already paid. There are several types of deductions fixed in the Tax Code: standard: assigned to certain categories (disabled people, employees of certain organizations, veterans); social: is a tax deduction for training, treatment, etc., allows you to compensate up to 13% of the amount spent through State Services; property: issued when purchasing a living space, paying off a mortgage (refund is 13% of the interest rate on the mortgage);

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Login to your personal account - authorization on the portal;
selecting the option for submitting tax returns in the service catalog - you can use the search bar on the portal;
activation on the information page;
studying data from previously submitted Form 3-NDFL.

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 find out when the tax deduction for an apartment will be transferred

Property benefits can be obtained in two ways: contact the inspectorate at the place of residence, which will then transfer funds to the current account, or write an application for the return of property benefits at the place of service.

Apartments, houses, rooms that were purchased with the taxpayer’s own funds. In case of a shared purchase, an individual can return the overpaid tax only on his part of the property.
Land plots for development, which have been assigned the status of individual housing construction.
Plots on which any residential building is already located.

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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.

How to find out about desk audits in government services

Here you can see that the declaration sent 2-3 days ago was successfully registered with the inspectorate, and in the progress column of the desk audit we see the status: “Registered with the tax authority” (if this did not happen, I recommend calling the tax office. Provided that it passed 3 working days from the date of sending.) You can find out whether your declaration has been verified by making an appointment with an inspector and appearing at the tax office, or by telephone by calling the desk audit department, and you can also find out how it went

How to check the status of personal income tax declaration 3 for public services

But you won’t be able to immediately see at what stage the verification of the 3-NDFL declaration by TIN is; you still need to get a password to log in. To do this, you will have to personally visit any tax office once. At your tax office, it is enough to present any identification document.

Log in to your personal account using your existing username and password. If you don’t have a login and password, you will have to register them once.
On the main page, find the link “Taxes and Finance”, follow it to a new page.
In the window that opens, search and click on the “Receive tax returns (calculations)” button.
Next, in the new menu, select the section “Acceptance of tax returns for personal income tax (3-NDFL).”
The user will be offered a set of services, among which he must select “Generate a declaration online.”
Next, you need to fill out the blank declaration form provided by the service. It is not so easy to do this the first time, given the number of fields that need to be filled out, so it is very advisable to use the services of a competent lawyer or at least have a similar sample printed and filled out according to the rules on hand.
Next, it is necessary to approve all the information provided in the declaration with a specialized electronic signature, which cannot be obtained remotely, only in accredited service departments through a personal visit, for example, to a Russian Post office. However, this signature is issued once and in the future all important services can be approved without leaving your home or office.
After approving the electronic document with a signature, you must once again check its contents, the correctness of all entered personal data, the specified amounts, income codes and other information.
Attach to the declaration photographs or scans of all documents confirming the availability of income, personal income tax taxes paid on them, as well as expenses incurred for treatment, education, purchase of an apartment, or copies of documents from the bank confirming the registration of a mortgage loan with the presence of payment orders for it and other available documents that can facilitate the work of tax authorities in making a decision on the payment of income tax compensation.
Click the “Submit” button, and the declaration with the attached data will automatically be sent to the electronic archive for consideration by the regional inspectorate of the Federal Tax Service.
Within a short time, a notification that the inspection has accepted the documents will be sent to your email address or smartphone screen in the form of a text message. This letter can be considered the beginning of a desk audit of the declaration.

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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.

Tax deduction through government services

Today, in order to submit a 3-NDFL format declaration to the Federal Tax Service, a citizen does not have to use or come to the district inspectorate in person. You just need to go to the government services portal and follow these steps:

Organization of tax deductions through government services

As with regular filing, the period for checking the 3-NDFL declaration for tax deduction online takes 3 months, including weekends and holidays. However, violation of this deadline does not entail any consequences for the Federal Tax Service and its employees, since the deadline established by Article 88 of the Tax Code of the Russian Federation is not preemptive, and its expiration is not regulated by the Tax Code of the Russian Federation, as stated in the letter of the Presidium of the Supreme Arbitration Court of Russia No. 71 dated March 17 2021. Thus, the payer will have to wait for his documents to be verified, even if the KNI goes beyond 3 months.

Previously, desk audits were distinguished by location: field audits were carried out on the territory of the payer, and desk audits were carried out on the territory of the tax authority. But with the introduction of amendments to Article 92 of the Tax Code of Russia, inspectors conducting a “camera room” received the right to go for an inspection.

Why is the amount of tax to be refunded from the budget 0?

The consequences of a desk audit are no less serious if violations of tax legislation are revealed - additional assessment of taxes, fees, contributions and penalties, imposition of fines, freezing of accounts, forced collection of debts, etc.

Individuals have the right to receive standard, social, property and investment deductions when calculating and paying personal income tax (clause 3 of Article 210 of the Tax Code of the Russian Federation). Some types of deductions can be provided by the employer, that is, when deducting personal income tax from the salary, the accountant will immediately take into account the deduction and reduce the tax base for it. He will do this if the employee submits the appropriate application and documents, that is, receiving a deduction at work is of a declarative nature. The main document for issuing a standard deduction is the employee’s application; in other cases, it is a notice of the right to deduction, which is issued by the Federal Tax Service after checking the supporting documents submitted by the taxpayer to the regulatory authority.

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Necessary certificates for property return

To obtain the right to a deduction, the taxpayer must provide the tax office with a complete package of documents.

List of documents for returning tax benefits:

Application for refund of over-withheld tax. Such a certificate can be downloaded on the website of the State Tax Service or purchased at any inspection office. The certificate contains information about the owner of the property (registration, passport data), address of the property, Taxpayer Identification Number, deduction amount. If a citizen previously received a property return from the purchase of an apartment, then the calculation base will gradually decrease.
Declaration of form 3 personal income tax. This certificate can be submitted no more than three years from the date of purchase of the property. You can fill out the declaration yourself or seek the help of tax specialists. If the document contains incorrect data, the declaration will be returned to the taxpayer for revision.
Certificate from the employer, Form 2 Personal Income Tax. It contains data on the income of an individual on which 13% income tax was paid.
Documents establishing the right of ownership of a property.
If housing was purchased with shared participation, documents confirming this fact are also required.
Financial documents: bank statements, checks, bills.
If part of the cost of the apartment was repaid with the help of maternity capital or other subsidies, you must attach copies of these documents.