How the tax office checks the 3rd personal income tax return. How can I find out the progress of a desk audit of a tax return?

After submitting a 3-NDFL declaration, especially for deductions, applicants are concerned about the question of when it will be checked and when to expect the receipt of funds. However, in practice, the deadline established by law may not be observed, what then should be done and how to monitor the status of the inspection?

What is a desk audit of 3-NDFL and what is the time frame for it?

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.

Another difference between this type of control is its mass character and mandatory nature: each submitted declaration is subject to examination, regardless of its content, while on-site inspections are carried out selectively and concern persons included in the “black list” - the on-site inspection plan.

Control stages:

• entering reporting data into the AIS-Tax program;
• checking control ratios established by the Federal Tax Service of Russia;
• checking the information displayed in the report with information in other sources;
• analysis of the declaration values ​​for this year and the previous one (in case of transferring the balance of the deduction);
• examination of documents for inconsistencies and errors;
• monitoring compliance with deadlines - payment of taxes and submission of documents.

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.

However, in the case of checking 3-NDFL at the tax office, such results are rare, since it is simple to complete and is filled out according to a notification sent by the Federal Tax Service itself - the likelihood of serious errors is low.

The period for checking the 3-NDFL declaration, in accordance with clause 2 of Article 88 of the Tax Code of the Russian Federation, is 3 months. How this period is counted - from the day the report is submitted. However, the Ministry of Finance clarified on December 22, 2017 that the day the report was submitted and the day the actual inspection began may differ, the main thing is that the result should be ready in 3 months.

Example 1

Mikhailov Semyon submitted the 3-NDFL declaration for the purchase of an apartment on August 15, 2018. The countdown of the three-month period begins from the next day. The inspector to whom the report was handed over began the inspection on September 10, and the report, if it has to be drawn up, will indicate the actual date. But the main thing is that 3-NDFL for property deduction is checked for 3 months, and on November 16 there should be an answer.

In fact, the period of the “camera chamber” will be 2 months for 3-NDFL, and maybe a month or even several days. According to the legislation, a two-month review of the declaration is provided only for VAT (clause 2 of Article 88 of the Tax Code of the Russian Federation).

How long does it take for the tax office to process an application for a tax refund? If the application is submitted after receiving a response to the declaration, then a month from that day the applicant will be transferred money to the account specified in the application.

Example 2

Mikhailov Semyon submitted the 3-NDFL report for the purchase of an apartment on August 15, 2018. The answer will be ready on November 16 (maybe earlier, but not later). On November 17, Mikhailov will submit an application for a refund, and on December 18, he should receive money on his card or account.

Important! The verification of documents when submitting an application for a deduction from an employer lasts 1 month instead of 3. Based on its results, the inspection issues the applicant a notice that must be submitted to the employer.

How to find out the status of the 3-NDFL check

You can find out the status of the desk audit of 3-NDFL by TIN in the “Personal Account of the Taxpayer”.

If you do not have a profile in this system, you need:

You can visit any branch of the Federal Tax Service of Russia, no matter whether you are registered or not, you can even contact the tax office of another subject of the country.

1. Take the application form for registering your personal account from the window and fill it out.
2. Submit an application with a copy of your passport.
3. Within a few minutes, the inspector at the window will register your documents and issue a registration card, which will contain a password and login to enter the system.
4. Log in to your account using these details. Your login is TIN. You will change your password after logging in. From the next day the account will become activated.

Having an active account, you can see if the 3-NDFL declaration has been checked by logging in using the TIN and the created password. Your steps:

1. Open the website of the Federal Tax Service of Russia or the mobile application.
   
2. Click on the individual login button.
3. Enter your INN and password.
   
4. On the main page, click on the “Life Situations” section.
   
5. In the menu that opens, select the “Submit 3-NDFL declaration” function.
   
6. A page will open in front of you, go down it. You will see a table. If you submitted a report, it was registered with AIS-Tax, and it will be displayed here. One of the table columns is status. This column will display the KNI stage of your documents.
   

This version of the site is new. There is also an older version with more detailed information on declarations.

How to find out the result of a desk audit of 3-NDFL by TIN in the old version of the site:

1. Log in to LKN according to the above scheme.
2. Click on the button to switch to the old version. It's in the upper right corner.

Date of publication: 05/30/2013 12:53 (archive)

I work and study part-time at the university on a paid basis. For the second year in a row, I have submitted a personal income tax return to the tax office in order to receive a social tax deduction provided to me by the state in connection with paid education. I heard that you can now find out about the completion of a tax return verification on the Internet, is that true?

Marina, Vologda.

Olga Nikolaevna Pastukhova, head of the department for working with taxpayers of the Interdistrict Inspectorate of the Federal Tax Service No. 11 for the Vologda Region, answers:

You can see whether the desk audit of the tax return in Form 3-NDFL has been completed on the website of the Federal Tax Service or the website of the Office of the Federal Tax Service of Russia for the Vologda Region. To do this, you need to connect to the tax office by sending it to the tax office for subsequent registration in the service during a personal visit or by filling out and submitting an application directly at the inspectorate itself. When contacting the tax authority at your place of residence, you must have a passport with you, and if you contact any other inspection, you must also have a certificate of TIN assignment or a copy thereof.

Upon your application, the tax office will issue you a registration card containing a password and login. Using them, you will be able to log into your “Personal Account”, which is inaccessible to other Internet users. The need for personal appearance is due to the fact that the “Personal Account” service contains information that, in accordance with Art. 102 of the Tax Code of the Russian Federation constitute a tax secret and cannot be transmitted through open communication channels.

During the design, development and testing of the service, special attention was paid to issues of confidentiality and security. Personal Account data is transmitted using a protocol that ensures the protection of personal data through the use of encryption technology.

By the way, the service allows you not only to track the status of a desk audit of tax returns in Form 3-NDFL, but also provides a wide range of other opportunities. It is here that you can subsequently download programs for filling out personal income tax returns. You can receive information about property objects and vehicles, about the amounts of accrued and paid tax payments, about the presence of overpayments, about tax debts to the budget. Here you can also receive and print tax notices and tax receipts, as well as pay tax debts and tax payments.
For all Vologda residents who want to connect to the “Taxpayer’s Personal Account”, I remind you of the opening hours of the operating room of our inspection (Vologda, Herzen St., 1):
- Monday, Wednesday – from 8.00 to 18.00,
- Tuesday, Thursday – from 8.00 to 20.00,
- Friday – from 8.00 to 16.45,
- 1st and 3rd Saturdays of the month – from 10.00 to 15.00.

A desk audit in 3-NDFL is a specialized method of tax control, with the help of which civil servants verify how correctly the specified taxpayer is fulfilling the duties assigned to him.

During this procedure, the taxpayer is given the opportunity to fully pay off his existing debt, as well as return his own taxes, using one of the tax deductions provided for in Chapter 23 of the Tax Code.

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At the same time, not everyone understands how this procedure takes place and what its features need to be taken into account.

Duration according to law

In accordance with the norms prescribed in paragraph 2 of Article 88 of the Tax Code, the duration of any desk audit in 3-NDFL cannot be more than three months from the moment the declaration was submitted in this form. No exceptions to this rule are currently provided, and this period is set not only for checks using this form, but also, in principle, when filing any types of tax reports.

If the declaration is sent by mail, then in this case the period for conducting a desk audit begins not from the day on which the specified document is submitted, but from the date on which the tax authorities are notified accordingly. The reason is that inspectors simply cannot conduct an inspection before they receive the appropriate package of documents.

After checking the documentation, the authorized inspector begins an audit with a comparison of the information specified in the documents provided to him, completely independently, that is, he does not need to receive any permission from the management of the Tax Service.

Basic moments

In order for a tax audit to be carried out in full compliance with the rules established by current legislation, it is necessary to take into account several main points that can be encountered during its implementation.

How to prepare and submit a declaration

You only need to submit one copy of the declaration, but experts recommend drawing up two documents at once, and the second one in this case should contain a signature from the tax inspector indicating that the reporting has been accepted.

It is possible to send documents by mail, but this must be done with a mandatory description of the attachment. You will have to print out the inventory yourself, but in fact there is nothing difficult about it, since the inventory can easily be found online in two copies, one of which is placed in the envelope with the reporting and sent to tax officials.

It is best to also include in reporting if the entrepreneur has the opportunity to receive such a benefit. In addition, you can obtain specialized certificates from the bank for paying tax on interest if you have a loan. It is highly advisable to send only original documents, but when sending copies, it is best to have them notarized in advance by an authorized notary.

If necessary, you can certify the documents yourself, but in this case, it is better to submit reports to the tax authority yourself, rather than through the mail, providing the employees of the government agency with original documents so that they can compare them with the original and issue their own visa.

Tax transfers can also be made by other persons if they have received a corresponding power of attorney, executed by the applicant and certified by a notary. The declaration is submitted in the same manner, and in such a situation, a copy of the power of attorney will be submitted along with the reporting, while the original documents are submitted along with copies for reconciliation by Tax Service employees.

In order to correctly fill out the declaration, you can fill it out in accordance with the form online or by filling out all the fields yourself at the Tax Service office, using the services of professional specialists.

Procedure

After submitting all documents, it is carried out directly, and the tax authorities will not inform the entrepreneur about the start of this procedure. The verification may be suspended if any errors, inconsistencies or contradictions are discovered in the information included in the declaration provided.

The payer will have to provide a complete list of necessary explanations and make corrections to errors in the forms within five days. A person must receive notification of the termination of the audit by requiring the submission of any papers or a personal call to the tax authority.

To correct the situation in a timely manner, it is best to indicate in the documents a contact telephone number through which the inspector can contact the entrepreneur.

The timing for carrying out this procedure in this situation will begin from the moment the payer submits the last certificate or explanation.

After the declaration verification is completed, the payer should prepare for the following developments:

• If an error is found, you will need to provide an updated list of papers, as well as any proof of expenses.
• If any inaccuracies are found, corrective reporting will need to be prepared followed by a repeat desk audit.
• If there are no discrepancies or errors, the taxpayer will be sent a receipt according to which he will have to pay the calculated tax. This option is possible if the amount of profit received is greater than the purchase amount or there is any object leased by the person.
• A decision is sent to refund the previously paid tax amount.
• Nothing is sent (inspectors have every right not to inform the taxpayer in any way about the result of the audit).

Thus, if an entrepreneur does not receive any notifications, it is best to submit a letter to the tax authority with a formal request for such information.

Move algorithm

The verification is carried out in accordance with the information that is present in the submitted declaration. If the inspector identifies any violations when checking documents, then a desk audit begins, while the payer is asked to provide primary documentation.

The procedure itself is often automated, since 3-NDFL forms are checked using special utilities that identify all sorts of contradictions and inconsistencies in the information, as well as arithmetic errors in calculations.

During the audit process, inspectors try to identify all cases associated with a reduction in the base for calculating taxes by conducting a logical check of the provided numerical indicators in various fields of the declaration. Information from the declaration is compared with information that was obtained from previously submitted reports or external sources.

Stages of conducting a desk audit in 3-NDFL

The desk audit is carried out in several stages:

• it is determined whether the payer has submitted complete documentation;
• the deadlines for filing reports are compared with those established by law;
• executed papers are inspected to determine how well they comply with current standards;
• it is checked how correctly the counting operations are carried out;
• determines how correctly various tax benefits are used;
• the correctness of the use of certain tax rates is checked;
• provides control over the correctness of the base calculation.

The basic requirement boils down to indicating a valid telephone number in the documentation so that employees can contact an authorized taxpayer at any time and clarify certain data.

Professional experts give some advice on this. How to correctly prepare reports in Form 3-NDFL and monitor the desk audit to avoid possible problems with regulatory authorities.

How to find out the status and result

To check the results of the audit, Tax Service specialists have developed a specialized electronic system in which every citizen can independently check all the information that interests him.

Just go to the section where you can view the document verification status. After authorization in their personal account, each citizen can see when the appeal was registered, when the desk audit began, what its status and result were.

What to do if you refuse

Refusal from inspection authorities most often occurs when errors are detected, an insufficient number of documents are submitted, and other problems. In such a situation, it is best for the applicant to file an objection with the same authority, since this possibility is spelled out in paragraph 6 of Article 100 of the Tax Code.

In particular, you can file an objection if the payer does not agree with the conclusions of the experts, as well as if there is a need to inform the organization’s management about the presence of any errors, inaccuracies or violations of the payer’s rights during the audit process.

Filing an objection is a voluntary decision of individuals, but we should not forget that the Tax Code includes a precise list of situations in which the payer can submit explanations, and the objections themselves can be filed both in general to the desk audit report and on individual decisions that are indicated therein.

Transfer of funds

The maximum period for receiving a deduction is four months - three of which are allocated for the actual desk audit, while one month is given to employees after a positive decision is made in order to send the specified amount of funds.

Deduction through your personal account

First, you need to contact the tax authority office with your TIN and passport so that the authorized inspector can enter information about the entrepreneur and provide him with a sheet that will indicate the login and password for his personal account.

After this, you need to go to the official website of the Tax Service, and then go to your Personal Account in the “Individuals” section. Next, you will need to create a digital signature, for which you need to go to the “Profile” tab and select “Obtain an electronic signature verification key certificate.”

A desk audit is a mandatory procedure.This audit is a special method of tax control, with the help of which the correctness of the taxpayer’s fulfillment of duties is determined. During this procedure, the taxpayer has the opportunity to return taxes and pay off debts.

How long does a desk audit last?

According to the standards specified in paragraph 2 of Article 88 of the Tax Code, the duration of such an inspection should not exceed 3 months after submission of documentation. This inspection period is established for almost all of their types. When sending documents by mail, the verification period begins from the moment the tax service receives the documents. At the end of the inspection, an audit is carried out with a detailed comparison of the documentation.

Preparation of documentation for submission

Only one copy of the tax return is provided to the tax office, but it is best to create two documents in order to be prepared if necessary. The second should indicate that the documentation was accepted.

When sending documentation by mail, for safety, you must not forget to make an inventory of the parcel. If necessary, the documents can be certified, but in this case it is best to bring them to the tax service yourself.

It is also possible to file a declaration online on the tax service website. The official portal is called State Services. To register on it you will have to visit the inspection.

But then you won’t have to stand in queues. The whole process can be done in the comfort of your home, but, of course, it cannot be done without difficulties. Problems may arise with document scanning. The slightest distortion of the image, and everything will have to be redone.

The advantages include the fact that documents and declarations can be filled out in special programs online. Also, all information about the completion of the check, that is, the status of the 3-NDFL check, will be available on the website - the citizen will be immediately notified of completion, as well as the transfer of funds (in the case of a deduction).

Order of conduct

After all the documentation has been submitted, the 3-NDFL check begins, the beginning of which is not announced. If errors are found, it can be stopped.

To resume the process, the payer must provide explanations and correct all shortcomings within 5 days, therefore, when submitting documentation, you must indicate a valid phone number. The process will resume after all the shortcomings have been corrected.

After the check is completed, events can develop in different ways:

• Firstly, if shortcomings are discovered, an updated list of documentation and all kinds of certificates may be required.
• Second, if errors are discovered, corrective reporting may be required to re-verify.
• Thirdly, if all the documents are correct, the taxpayer will be sent a receipt for payment of the tax base. This will happen if the total profit exceeds the purchase amount.
• Fourth, a tax refund resolution will be sent.
• Fifthly, the inspection is not obliged to notify about the end of the inspection process. To find out the result, you must send a corresponding request.

Move algorithm

The verification will be carried out in accordance with the submitted documentation, therefore, if shortcomings are discovered, the payer may be required to provide primary documentation. Most often, 3-NDFL forms are checked using computer programs that identify deviations or errors in calculations, which eliminates the influence of the human factor.

When checking documentation, the tax service tries to compare information from the declaration with information received from other sources or reporting documentation.

Verification steps

The entire desk check can be divided into several steps.

• Firstly, the payer checks the completeness of the submitted documentation.
• Secondly, there is a comparison of legislative deadlines and deadlines for submitting documentation.
• Thirdly, documentation is challenged for compliance with standards.
• Fourthly, all transactions are recalculated.
• Fifthly, the correct use of tax benefits is revealed.
• Sixthly, the correctness of tax rates is determined.
• Seventhly, there is control over the computing base. One of the basic requirements is to indicate a telephone number to provide feedback if questions arise.

How can I find out the status of the check and its result?

To independently check the status of documentation, a special electronic system was developed. Therefore, to find out what step the documents are currently at. Just log in to the site and go to the appropriate section. This section will indicate the date of submission of documentation, the start date of the inspection, its status, and so on. All this can be done on the official State Services portal.

Important! Experts recommend completing documentation on the online service at night and in the morning, since during this period the least number of users are on the site. The recommendation remains relevant, since failures often occur when sending in the evening, and documents have to be filled out again.

More details about the desk check in the video:

If after verification it was refused

Most often, such a situation can arise due to the discovery of errors, the absence of any documentation, and so on. The applicant must promptly submit an objection to the same authority (in accordance with paragraph 100 of Article 6 of the Tax Code).

This objection is filed if there is disagreement with the results of the examination and the discovery of errors or inaccuracies.

Filing an objection is a voluntary decision, but there is a list of situations according to which it can be filed.

Refund crediting

The maximum period for receiving funds for a refund (tax deduction) is about 120 days, 90 of which are spent on examination and verification, and in case of a positive decision, the money is transferred within 30 days. The banknotes will be transferred to the bank account that was specified when filing the 3-NDFL declaration.

Receiving a refund through the online service

The first thing you need to do is take your passport and TIN to contact the tax authorities to create a personal account on the website. After the password and login have been agreed upon, you need to log in to the site and go to the individuals section through your personal account. After this, a digital signature is created.

To create or download a finished document, select the appropriate section, after which several options will be offered for downloading or filling out. All this is done on the official website of the State Services.

Attention! Always check that the site you are visiting is the correct one. Recently, cases of fraud on the Internet have become more frequent.

Clarifications on fines

What you can receive penalties for:

• Firstly, if the deadline for submitting documentation is overdue, the fine is 1 thousand rubles per month.
• Secondly, if false documents are submitted – 500 rubles per one. This is the most common fine, but what exactly refers to unreliable documentation is not specified in the Tax Code of the Russian Federation. In case of litigation, the judge usually sides with the tax inspectorate.
• Thirdly, in the case where the refund did not arrive within the specified time frame, 20 percent of the tax itself.

A desk audit of the 3-NDFL declaration is an inevitable process. To successfully pass it, you should double-check the submitted documentation several times.

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 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.

Step-by-step instructions for sending a declaration and application for a refund

1 step

First of all, you need to go to the website of your personal account of the tax service: https://lkfl.nalog.ru/lkfl/login

1. You must contact any Federal Tax Service. You must have your passport and your TIN with you (a copy or original is possible). If you apply to the tax office at your place of registration, it is enough to have only your passport with you.
2. If you have an account on the Gosulugi service: https://esia.gosuslugi.ru/, which is confirmed in an authorized center, then you can use it to log in (Button No. 3 in the picture). However, if you confirmed your account through Russian mail (that is, you sent your login and password by mail), then this may not be enough, since your account may not be complete. In order to get full access, you just need to contact the center where you can do a second “identity confirmation”; you can find one using the link on the official website: https://esia.gosuslugi.ru/public/ra. To do this, you will need the original SNILS and passport. After “identity confirmation” you will be able to log into your personal account using your account.

Step 2

Having entered your personal account, the first thing you need to do to be able to file a tax deduction through your personal account is to obtain a certificate for the electronic signature verification key. With this key you will sign a set of documents that you will attach to.

To do this, in the upper right corner click on: Your profile.

Step 3

Step 4

On the key creation page, you choose one of three methods; their differences can be seen by clicking on the question marks next to the corresponding option:

• The electronic signature key is stored in a secure system of the Federal Tax Service of Russia (recommended);
• The electronic signature is stored on your workstation;
• Registering an existing qualified signature

Step 5

Step 6

We check the completed data (certificate details). If everything is specified correctly, then create a password in accordance with the requirements and click send a request.

Step 7

Within 10-15 minutes the signature will be generated.

Try refreshing the page after some time. As a result, you should see a green checkmark and the following text: Electronic signature certificate has been successfully issued.

This attribute confirms that the signature has been generated and can be used for work. In some situations, it takes 24 hours to create a signature; if this time has passed and you are still in the process of creating it, then you need to contact support ().

Step 8

Next we go to the section: Life situations.

Step 9

Select a section: Submit a 3-NDFL declaration.

Step 10

Now we are on the page for filling out and submitting the 3-NDFL tax return. Next we are given 2 options:
— fill out a new declaration online (button No. 1).
— send the completed declaration (button No. 2).
Since in our case the file was prepared in the 2017 declaration program in xml format, we select: send the declaration completed in the program. Also on this page you can go to the page where you can download the declaration program (button No. 3).

Step 11

We choose the year we need. Next, click select file, on the computer we go to the section where we have saved the declaration file in XML format previously prepared in the program (the name begins NO_NDFL_***). Next click open And OK.

Step 12

Now our declaration has been uploaded to the website and the personal account has identified it.

Step 13

Our declaration has all been uploaded, now we need to add the necessary supporting documents. There is a separate list of documents for each deduction (list for each type at the link, or). In this case, we are processing a deduction for an apartment, so you will need to upload the relevant documents. For each document we need to click the button: attach b document.

Step 14

1. 1. The total volume of attached documents should not exceed 20 megabytes,

1. 1. The size of one document should not be more than 10 megabytes (if you need to reduce the size of a document, say pdf, then you can use this service https://smallpdf.com/ru/compress-pdf or any other).

1. 1. Allowed formats: .jpg, .tiff, .png, .pdf

1. For each document you need to write a description, from the category: TIN, Training Agreement, Apartment Purchase and Sale Agreement, etc. After attaching the file and adding a description, click: save.

Step 15

After we have added all the documents. At the bottom of the country we enter the password for our signature, which we formed together with the signature on (look). Enter the password and press the button: confirm and send.

Step 16

When you go to the 2 messages tab, you can see the entire history of your document flow, including the last message sent - the 3 personal income tax declaration. You can click on it.

Once you go into it, you can see:

1. Status: immediately after sending it becomes: Created => Accepted => Registered => Under consideration;
2. The tax authority that carried out the registration;
3. Registration date and time
4. Attachments in the sent package.
5. Processing history.
6. Number and date of registration of the declaration (usually all this data appears within 15 minutes, but it can take 24 hours).

If your registration process is not progressing, I recommend calling the tax office. Provided that 3 working days have passed since the date of dispatch.

Step 17

If you want to control what is happening with your declaration, in what form it has reached the Internal Revenue Service, then you need to go to the section: Submit a 3-NDFL declaration(we look). Below you see the section: my declarations, in which you can see all the declarations you have submitted. You can click on the declaration number and see its details.

By clicking on the number you can see:

1. Unique registration number of your declaration;
2. The date of its registration;
3. And also add additional documents (in case you forgot something, or the tax office called you and asked you to add it).

An example of a successfully completed desk audit

How do you know that the verification has been passed and you can count on a deduction? In the message section on the day the audit is completed, you will receive a message from the tax authority: Information on the progress of the desk tax audit on declaration No. *******.

By clicking on the check we need, we are taken to a menu where detailed information on the check is indicated:

1. Registration number of your declaration
2. Desk inspection status

The amount of tax to be refunded from the budget (Confirmed by the tax authority) - this amount must correspond to the one indicated in your declaration. In cases where this amount does not correspond to that declared in the 3-NDFL, before sending an application with details, I recommend contacting your tax office at your place of registration.

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 along with the declaration.

On June 1, 2019, an update to your personal account was released, which allows you to immediately submit an application with details through your personal account. Now there is no need to wait 3 months before the end of the desk audit to submit it.

This opportunity is provided during step 16. After submitting your declaration, you will receive a message: The declaration is poisoned, you can now click on the tab: apply or Submit an application for a refund of overpaid tax.

The submitted application can be viewed through the message section (by clicking on the envelope in the upper right corner).

Submitting an application with details for a tax refund through the “dispose of overpayment” form

This method was mainly used in the first version of the cabinet, but remains relevant today. Firstly, for those who submitted declarations before June 1, 2019 and were not able to immediately submit an application with details. Secondly, you may have accidentally missed a new opportunity and you only have one method left to apply, more on that later.

After your desk review is completed, you can: create a return request. To do this you need to go to the section: My taxes=> in the “Overpayment” section, click the button: Dispose of.

Go to section: Life situations =>Dispose of overpayment.

Since we cannot dispose of the “overpayment” without disposing of the debt for other types of tax, we will start forming an application from this section, then continue filling out our document, you must click: “Confirm”. ( Attention! This “overpayment” for transport or any other type of tax is in no way related to your deduction, and if you have a debt for car tax, it will not be covered from the amount of your deduction ).

Fill out the application. Your task is to fill out the section: Return funds to your bank account. Pay attention to the amount.

To fill out you will need:

• BIC Bank;
• Full name of the bank;
• Your account number (This is not a card number, but a payment card or savings book number).

After filling in the details and checking the amount, click: Confirm.

In this section you can view the documents you have just created. To view you need to click the button: Save as PDF. In this particular case, we have several applications, since there is an application for offset of transport tax and 2 applications for an income tax refund (our deduction was divided into 2 amounts, since in the declaration we previously generated we had 2 sources of OKTMO where we paid personal income tax).

After you have viewed the document, you need to enter the password of your key certificate, which we generated in (see step 5-7)) and click send.

After submitting your application, a notification window will appear: “Application has been sent.” There will be a link to the section: Messages, where all the information about your applications will be. ( Attention! Applications are processed within 30 days from the date of registration).

This section contains all your messages; below you can see what your statements look like in the tax office’s electronic document flow. By clicking on any application, you can see its status.

In this case the status should be: Sent. You can also view the sent document again. In this message the status will change (then it will become: Registered, and after transferring funds: Fulfilled)

All. Your declaration and application are ready and sent. In accordance with Article 78 of the Tax Code, from the moment you submit your application, within 10 working days, the tax office makes a decision on your application after its registration. After making a decision, you will see your application in the list (information on refund decisions), and within 30 working days from the date of the decision, funds will be received according to your details.→