If you bought an apartment, you should know that byThe law of the Russian Federation Tax Code Article 220, can you within three years from the time of the purchase? Sale, to return 13% of the purchase price. A tax deduction can be obtained only once in a lifetime.
It is granted for an amount not exceeding two million rubles, that is, the maximum amount for tax refund does not exceed 260 thousand rubles.
In order for you to return this amount you need to do the following.
Under Article 78 of the Tax Code of the Russian FederationFederations after deduction of tax should apply to the tax department of your district no later than 3 years from the date of purchase. Write a statement of the proposed form on the desire to return the tax. Provide, all documents evidencing the purchase: a certificate of state registration of an apartment, a receipt from your seller about the amount of money received, a contract of purchase? Sale with indication of the amount of the transaction, the act of receiving the transfer, your passport and your tax number (INN).
Based on the documents, you will be given a certificate. Leaving it in the company's accounting department, you will not be charged a tax of 13%, until the amount you have set is collected. All this is done if you do not want to receive a tax deduction in cash. Contact in this case can be immediately after buying an apartment.
If you want to get a tax deduction in cashMeans you need to apply to the tax office one year after the purchase. Provide a list of documents: a passport, a certificate of state registration of an apartment, a receipt from the seller indicating the amount of money received by him, a contract of purchase? Sale with the amount of the transaction, indicated in it, its TIN, all information about the work.
Return to you 13% of the purchase only if the amount of tax due to refund has already been paid to you.