How to write a statement to the tax office: general rules and special cases

2024 Author: Malcolm Clapton | [email protected]. Last modified: 2023-12-17 03:44

To obtain a TIN, apply for a tax deduction or property tax exemption, you need to submit a correctly drawn up application.

An application to the Federal Tax Service (FTS) is a type of official appeal from citizens. In contrast to the complaint, the statement does not mention violations, but contains a request for the exercise of rights.

Application - a request of a citizen for assistance in the implementation of his constitutional rights and freedoms or the constitutional rights and freedoms of others.

Article 4 of the Federal Law "On the Procedure for Considering Applications of Citizens of the Russian Federation"

The documentation of the fiscal authorities differs in formalism, therefore, most applications to the Federal Tax Service are submitted on special forms and are filled out according to the instructions.

General requirements for applications to the tax

1. The information must be accurate and reliable. Check the entered data carefully, especially numeric ones. Often, it is not the names that fit, but their codes. For example, to designate regions or types of tax transactions.
2. In the upper right corner, in almost all applications, you must indicate the details of your tax office. You can find out them using the appropriate service on the website nalog.ru. Just enter your registration address and find out where your tax office is located, its opening hours, phone numbers, and so on.
3. The header of the application also always contains information about the applicant: full name, passport data and necessarily TIN. If you do not know your taxpayer identification number, use the "Find TIN" service.
4. When filling out documents by hand, use black ink and block letters.
5. On some applications, the signature must be verified. If you completed the application at home, do not sign. This will need to be done in the presence of the tax inspector. If sent by mail, a Notary Visa is required.

Let's consider the features of writing the most popular statements.

Application for obtaining TIN

Any citizen, future or current taxpayer, must be registered with the Federal Tax Service. Registration is carried out within five days after submitting the application.

The FTS website has a convenient service that allows you to register with the tax authority without leaving your home.

But if for some reason it is more convenient for you to work with paper documents, in order to obtain a TIN (including a repeated one), you must fill out the form No. 2-2-Accounting, approved by order of the Federal Tax Service of Russia dated 11.08.2011 No. YAK-7-6 / 488 @ …

Tax deduction statement

A tax deduction is an amount that reduces the calculation base when calculating personal income tax. There are standard, social, property, professional and investment deductions.

There is a separate article on tax deductions and the 13% refund procedure on Lifehacker. Also, step-by-step instructions for processing all types of deductions are available on the FTS website.

The standard tax deduction includes the so-called child deduction. If you are officially employed and are the parent or guardian of a minor, you can reduce your tax burden. An application for a "child" tax deduction is submitted to the employer. But if the latter, for some reason, did not reduce the amount of taxation or the income was not received through a labor line, you can do this through the Federal Tax Service.

Social deductions include such types of expenses as tuition fees (for your own or for your children) or medical treatment, as well as charity. Property tax deduction is provided when purchasing real estate or land.

From March 31, 2017, the refund of overpaid personal income tax, as well as the refund of overpayments on property taxes, is carried out according to an application approved by order of the Federal Tax Service of February 14, 2017 No. ММВ-7-8 / 182 @ (Appendix No. 8).

Application for the issue of a certificate of absence of arrears

If you want to know about the absence (or presence) of debts to the state budget, ask the territorial tax authority for an appropriate certificate. This document may be needed, for example, when applying for a mortgage.

There is no uniform form for this application. But it's better to stick to something like the following structure and content.

Application for a refund or offset of the amount of overpaid tax

Various circumstances can lead to overpayment of taxes. Most often - commonplace mistakes in documents. But there are also situations when, for example, a grandfather from year to year pays the transport tax in full and does not know that he, as a pensioner, is entitled to a privilege.

If you are faced with confusion and overpaid, write an application for a refund or offset of the amount of overpaid tax. When offsetting, the money is transferred to another type of tax or to another object of taxation.

These applications can be submitted within three years from the date of the overpayment of tax. The money is returned within a month after the receipt of the application by the tax authority.

You don't have to visit a tax office to pay taxes and get them back. These operations can be easily and quickly performed through your personal account on the FTS website.

1. Register in the "Personal account of the taxpayer for individuals". The login is the TIN, the password can be obtained at any inspection of the Federal Tax Service. You can also log in through the "Gosuslug" account and using a qualified electronic signature.
2. Go to "Profile" and get a certificate of the electronic signature verification key. It's free and fast if you choose to store the key in a secure vault for the tax office.
3. In the "Overpayment / Debt" section, submit an application for a refund or offset of overpaid tax. Attach the necessary documents to it and send it electronically to the Federal Tax Service.

Application for deferred or installment payment of taxes

Every fall, taxpayers receive emails reminding them to pay land, property and transport taxes. However, if a person becomes a victim of a disaster or for other reasons finds himself in a dire financial situation, the Federal Tax Service may postpone or defer the payment of taxes.

A deferral or installment plan is provided for an amount not exceeding the value of the debtor's property. Except for property, which, according to the law, cannot be foreclosed (for example, a single dwelling).

To use a deferral or installment plan, you need to write an application in the form recommended in Appendix No. 1 to the change in the deadline for paying taxes (order of the Federal Tax Service of Russia No. ММВ-7-8 / 469 @ dated 2010-28-09).

It indicates the form of changing the payment deadline and the duration, the name of the tax, the amount, the grounds for granting a deferral or installment plan.

Interest is charged for the use of the deferral.

Benefit application

According to tax legislation, some taxpayers are entitled to a reduction or complete abolition of land, transport and property taxes. The beneficiaries include military personnel, disabled people of groups I and II, pensioners, heroes of Russia. Regarding local taxes, regions can introduce additional preferential categories, providing tax breaks, for example, for large families.

Check with your tax office to see if you qualify for a fiscal amnesty. If so, apply for a property tax exemption.

You can also ask for tax relief through your "Personal Account": "Objects of taxation" → "Application for granting property tax benefits."

Also, on the FTS website, you can make an appointment, at which the inspector must provide the form of any document you need and advise on filling it out.