If you buy an apartment, you should know thatthe law of the Russian Federation Tax Code Article 220, you can within three years from the date of purchase? sale, return 13% of the purchase price. The tax deduction can only be obtained once in a lifetime.
It is available in an amount not exceeding two million rubles, that is, the maximum amount for the tax refund does not exceed 260 thousand rubles.
In order to enable you to return this amount needs to be done next.
According to article №78 of the Tax Code of the RussianFederation net of tax you need to contact the tax office in your area no later than 3 years from the date of purchase. Write a statement of the proposed form of the desire to return the fee. Provide all documents proving the fact of purchase: a certificate of state registration of the apartment, a receipt from your vendor about the amount of money received, the contract? sale stating the amount of the transaction, the act of receiving a transmission, your passport and your tax number (I.N.N.).
Based on the documents, you will be given a certificate. Leaving it to the accounts department of the enterprise, with you will not calculate the tax of 13%, until there is a sum you laid. All this is done, if you do not want to receive a tax deduction of cash amount. Apply in this case it is possible right after buying an apartment.
If you wish to receive a tax deduction in cashmeans you need to contact the tax office after one year from date of purchase. Provide a list of documents: passport, certificate of state registration of the apartment, a receipt from the seller stating the amount of funds received by it, the contract? sales with specified therein the sum of the transaction, your VAT number, all information about the job.
Back to you 13% of the purchase only if the amount of tax owed to return, was already paid by you.