Who is eligible for a tax refund

On income tax refund to eligible taxpayers who have suffered in the past tax period the financial costs of treatment, medicines, training, charitable purposes; the participants of voluntary pension co-financing; those who incurred expenditure on the construction, real estate acquisition, completion and finishing houses. Property tax deduction can be granted only once in a lifetime, there is also the upper limit amount for tax refund in this case.

The documents confirming specified in Declaration 3-personal income tax costs, the IRS takes into consideration in the course of three years, after this period, the taxpayer cannot claim tax deduction and refund.

The order of consideration of the application

After the adoption of the Declaration by the tax officer, in accordance with article 88 of the tax code, the tax authority is given 3 calendar months to carry out a Desk audit of the submitted documents. After this period, issued a conclusion on the results of this investigation and the decision to grant the tax deduction to future tax period, the refund amount of tax paid when buying property or denial of reimbursement. In any case, the taxpayer is sent a notification.

In the case of taking on positive solutions, the next step involves writing the taxpayer of a statement of transfer of funds to the account of the applicant. To do this, the law allows 1 month. Thus, the maximum period for the transfer if a positive decision cannot exceed 4 calendar months.

Upon delivery of incomplete declarations incomplete package of documents may be required to file revised Declaration, the tax inspection must notify officially. The taxpayer has the right at any time to be interested in, on what stage of consideration is his statement.

What if the deadline for repayment, and there is no money back?

If the work of the tax office calls the claim, you can make a written complaint to the regional Office of FNS with a detailed description of the problem. For its submission provided for a period of 3 calendar months from the moment when it became apparent inaction of the tax. The complaint shall be considered within 1 month. If the issue is still not resolved, the taxpayer may file a claim in court.