says the tax code of the Russian Federation, if the size of the tax base for personal income tax in respect of income which are taxed at 13%, the taxpayer receives a tax deduction in the amount of property that was used for purchase of housing or new construction on the territory of the Russian Federation.In this case, the tax refund when buying an apartment .
There are also restrictions on tax refund, for example, if tax refund when buying an apartment possible when the refund amount does not exceed two million rubles, which are made without regard to the amount allocated to pay off the interest on trust loans.And, tax refund when buying quasi rtiry not be performed if you purchased the non-residential premises, land or cottage.
To perform this procedure as tax refund when buying an apartment , the following documents:
- 2 photocopies of your passport - and the front of the residence;
- a photocopy of the original TIN;
- a contract of sale of the property;
- an act of acceptance and transfer, in this case, need such payment documents that confirm all production costs.It may be - a receipt for FFP, cashier's checks, bank statements, receipts, a receipt from the seller money.
- income statement - 2 personal income tax separately for each year;
- evidence that confirms the state registration of rights in the registration office;
- tax return, also separately for each year.
tax return you need to fill out, and then the time for its consideration of about three months.During this time, you will need to have a bank book, if there is no money to be listed.After the declaration will consider all of the above actions will be executed, you need to write an application to the tax authorities on the transfer of funds.And then within a month the money will be transferred to the specified bank account.
Thus, tax refund when buying an apartment - operation is not quite easy, but if you follow all the directions, the procedure can be carried out quickly and correctly.
To realize income tax returns for the apartment , share or at home, be aware that the process is carried out on the basis of cost:
- for the purchase of houses, apartments or share them since 1 January 2007;
- for the purchase of the house together with the land since January 1, 2010;
- to finish the housing when it was purchased without finishing;
- the design apartments, houses, and to connect networks during the construction of the house.
To perform this procedure, you must application for tax refund , which will reflect all income received during the tax period, will also need to specify the source of their payment.This declaration must be submitted to the tax authority.
Some tax authorities sometimes violate the period of repayment of the tax when buying an apartment, and therefore to January 1, 2005 the legislature established the law of the receipt of a tax deduction on the acquisition of property immediately before the end of the tax period by the employer.And for that, you need to contact the taxpayer to the tax authority with all the documents, which confirm his right to a tax deduction.You must also attach documents to an apartment or a house and such documents, which confirm the bearing of expenses of the taxpayer for the purchase of apartments, houses or in their building.The application is considered within 30 days, then comes the acknowledgment of receipt of a tax refund.
In order to avoid trouble and nedorazume6ny, should seek the assistance of professional lawyers and lawyers who will help you avoid any errors.
