At the moment, people with Russian citizenship have the right to the so-called tax deduction. It can be implemented only under certain circumstances. Today we’ll try to study the rules for compiling and filing an application for a standard tax deduction. What will the population have to prepare in one way or another? What documents and where to apply for the implementation of the above powers?
a brief description of
What is a standard tax deduction? It is the citizen’s right to refund part of personal income tax or not to pay income tax. In our case, we are talking about reducing the tax base when calculating the income tax on a person’s salary by a certain amount.
This right can only be exercised by an officially working and receiving wage citizen of the Russian Federation. The main thing is to know how to act under certain circumstances.
Types of Standard Returns
An application for a standard tax deduction is filed in accordance with the established regulations. But the documents attached to the application will vary depending on the type of personal income tax return.
So far, the following types of standard deductions are found in Russia:
- to the taxpayer;
- for the children.
There is nothing difficult in the design thereof. Especially if you apply directly to the employer.
Deduction amount
The type of tax “return” under study in Russia, as already mentioned, allows us to reduce the base when calculating income tax by a specific amount. But which one?
In the case of the standard "return" to the taxpayer, you can count on a deduction of 3,000 rubles. Usually, almost all Federal beneficiaries - pensioners, disabled people, veterans and so on - are entitled to such a “bonus”.
If an application is submitted for a standard tax deduction for children, a citizen can count on 1,400 rubles for the first two children and 3,000 rubles for three or more minors in the family. For a disabled child, the tax base on personal income tax will be reduced by 12,000 (for adoptive parents - 6,000) rubles.
Important: these numbers are summarized. So, for two children, a citizen will receive 1,800 rubles of deduction.
Places of delivery
And where do you need to submit an official request for processing a personal income tax return? The answer to this kind of question is extremely important, because without this, the desired cannot be achieved.
You can issue the studied "return" from your employer. It is also allowed to apply for help at the MFC, one-window services, as well as tax. The main thing - in the second and third case, contact the service at the applicant's registration.
Presentation form
What does the application for the provision of standard tax deductions look like? A sample of such a document is presented below. First, we find out how to properly compile and submit the appropriate document to the authorized service. This with timely preparation will not take much time and effort.
An application for a standard tax deduction must be submitted exclusively in writing. It is desirable that it be written by hand. You can print a document on a printer, but it’s better not to.
If the citizen decided to use the printed application, at the very end of it it is necessary to put the date of applying for the "service", as well as his signature.
About structure
Of course, any statement should have a certain structure.And in our case, it is not much different from the generally accepted appearance of the corresponding document.
The request for a deduction of a standard type should include the following elements:
- "cap";
- document's name;
- main part (request);
- conclusion.
At the same time, before conclusion it is necessary to list the documents attached to the application. Without this element, a citizen can have problems.
Content
Need to apply for standard personal income tax deductions? The application of the established form must be submitted to the authorized body in accordance with the rules established by law. It is not as difficult as it seems initially.
Some individuals experience serious problems in filing a standard tax refund. For example, at the stage of writing a petition.
We have already familiarized ourselves with the structure of this document. And what information is recommended to be written in it?
Typically, these are:
- Applicant's full name;
- Recipient organization details
- application for a deduction;
- list of documents attached to the request.
Practice shows that actually filling out an application form for a standard tax deduction is easier than it might seem.
Where to get the form
Some people wonder where to get the deduction for the deduction of the standard type. This is a letterhead in the established form.
Ideally, this document should be obtained from the employer or other authorized body. You can create it yourself, as well as download it from a variety of Internet resources. For example, through:
- "Government services";
- official page of the Federal Tax Service of the Russian Federation.
Everything is extremely simple. The main thing is to prepare for the corresponding operation in advance. Great attention will have to be paid to the formation of a package of documents for the implementation of the task. Without them, demanding a tax refund is useless. It will be denied legally.
Help for the operation
An application for the provision of standard tax deductions in Russia can be submitted to the authorized body if there is a certain package of certificates. They will have to pay special attention.
The list of information directly depends on the specific situation. In the case of a standard tax refund requirement for a taxpayer, the following papers may be useful:
- identification;
- document-basis of the deduction requirement (veteran certificate, awards, and so on);
- application of the established form;
- income statements.
In the case of the requirement for children, it is necessary to prepare:
- passport;
- salary statements of a citizen;
- statement;
- extracts about the birth of children or their adoption;
- certificates of disability of minors;
- statements about the child’s education at the university.
All these documents must be submitted to the authorized body in the original. Copies of these are not accepted, they simply are not endowed with any legal force.
What does it look like
A sample application for a standard tax deduction in the Russian Federation is presented below.
This, as already mentioned, is just a template. Similarly, you can apply for a deduction for the taxpayer.
How to fill - basic rules
We assume that the form of application is already in the hands of a citizen. But how to fill it in correctly?
To achieve the desired result, it is recommended to remember the following rules:
- Enter only relevant information at the moment.
- Writing is legible and understandable.
- Avoid mistakes or blots. If there are any, you will have to take a new application form for the provision of standard tax deductions.
- Do not forget to put a signature at the end of the document.
All these rules are relevant for filling out any application. Everything is much simpler than it sounds!
Important: if the potential applicant has problems with handwriting, it is better to fill out the application of the established sample on the computer and then print it.
Instruction - we draw up at the employer
How to apply for a standard tax deduction? It all depends on where exactly the citizen decided to apply. Let's start with the most common situation. This refers to a referral to your employer.
In this case, the citizen will have to perform the following actions:
- Prepare the necessary documents for the implementation of the task. We have already reviewed their lists.
- Fill out a standard deduction application.
- Transfer the established application to your employer.
- Wait a while.
If a citizen did everything right, he will have to provide a personal income tax deduction from the first salary. Otherwise, the employer will refuse the corresponding operation.
Management: contact the Federal Tax Service for a service
Earlier it was said that the desired goal can be achieved not only through the employer, but also with the help of the local tax. But how to act in this case?
It is best to stick to the following instructions:
- To form a package of documents stipulated by the current legislation.
- Fill out the application of the established form.
- Contact the Federal Tax Service of the Russian Federation (regional department) with a petition.
- Wait for a refund paid in the form of income tax.
It is worth paying attention to the fact that the statute of limitations for tax type deductions in the Russian Federation is thirty-six months. After this period, the citizen will lose the right to a standard deduction through the Federal Tax Service.
Can refuse
But can the applicant be denied the implementation of the studied powers? Yes, and legally.
It is only worth noting that such a decision should be justified, as well as presented in writing. Otherwise, the applicant may demand a tax refund again and again.
The most common reasons for refusing to provide a standard return are the following:
- a person missed the deadline for applying to the Federal Tax Service;
- incomplete package of documents provided;
- The certificates used to file the application are fake or invalid;
- in the case of a deduction for children, a citizen receives a salary of more than three hundred and fifty thousand rubles per year.
From now on, it’s clear how to properly apply for a standard tax deduction, as well as what difficulties applicants may encounter. Timely preparation and knowledge of the legislation of the Russian Federation will help to achieve the desired goal as soon as possible and without much hassle.
To summarize
Do not be afraid to exercise the powers proposed by the state. It's hard to believe, but taxes can sometimes be returned. This technique helps the population to officially reduce the tax base when calculating personal income tax on salaries.
If, during the implementation of the task, citizens encountered difficulties, you can turn to an experienced lawyer for help or ask questions to employees of the Federal Tax Service.