How to write an application to the tax: general rules and special cases
Right Educational Program / / December 19, 2019
To obtain a VAT number, issue a tax deduction or rebate on property taxes, you need to file a properly completed application form.
Statement by the Federal Tax Service (FTS) is a type of formal complaints of citizens. In contrast to the complaint, the statement does not say about the violations, and contains a request for the exercise of rights.
Article 4 of the Federal Law "On the order of consideration of applications of citizens of the Russian Federation"Application - a request the citizen to assist in the realization of his constitutional rights and freedoms or the constitutional rights and freedoms of others.
Documentation fiscal authorities different formalism, so most of the applications in the FNS serves on special forms and filled according to the instructions.
General requirements for declarations to the tax
- Information should be accurate and reliable. Carefully check the insertion data, especially numeric. Often they do not fit here, and their codes. For example, to refer to regions or types of transactions tax.
- In the upper right corner of almost all applications must specify the details of his tax office. They can find out with a suitable service on site nalog.ru. Just enter your email address registration and find out where your tax, its mode of operation, phone numbers and so on.
- In the header of the statement also always contain information on the applicant: F. AND. O., passport details, and be sure to INN. If you do not know your taxpayer identification number, use the service "learn INN».
- Fill out paperwork by hand, use a black ink and block letters.
- In some applications a signature must be certified. If you filled out the application at home, do not put a signature. This must be done in the presence of a tax inspector. When sending mail need a visa notary.
Consider the features of the writing of the most popular applications.
The application for TIN
Any citizen, future or current taxpayer must be registered in the Federal Tax Service. Statement on the accounting is carried out within five days after the submission of the application.
FTS there is a convenient on site serviceAllowing to register with the tax authority without leaving home.
But if you, for whatever reasons, it is more convenient to work with paper documents, to obtain TIN (including again), you must fill out a form number 2-2-Accounting, approved by order of the Federal Tax Service of Russia from 11.08.2011 number Yak-7-6 / 488 @.
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Statement of tax deduction
Tax deduction - is the amount that reduces the calculated base for calculating the tax on personal income. There are standard, social, property, trade and investment deductions.
About tax deductions and the procedure of return of 13% on Layfhakere there A separate article. Also, step by step instructions on how to design all kinds of residues is on the site FNS.
The standard tax deductions relates to a so-called child residue. If you are officially employed and a parent or guardian of a minor, you can reduce your tax burden. Application for "child" tax deduction is applied to the employer. But if the latter, for whatever reasons, did not reduce the amount of tax or income received not working line, you can make it through the Federal Tax Service.
The social deductions include such kinds of expenses like tuition fees (or their children), or treatment, as well as charity. Property tax deduction is available when purchasing real estate or land.
On March 31, 2017 the return of overpaid personal income tax, as well as rebates on property Taxes made on the application, approved by Order of the Federal Tax Service 14/2/2017 number MMV-7-8 / 182 @ (App № 8).
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Application for issuance of a certificate of absence of debts
If you want to know about the absence (or presence) debts to the state budgetAsk the territorial tax authority relevant certificate. This document may be necessary, for example, when you make a mortgage.
Unified form for this application no. But it is better to stick to roughly the following structure and content.
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Refund application or standings overpaid tax
An overpayment of taxes may result in a variety of circumstances. More often than not - trivial mistakes in the documents. But there are also situations where, for example, the grandfather of the year to pay motor vehicle tax in full and did not know what to put as a pensioner benefits.
If you are faced with confusion and overpaid, write for a refund or Ladder overpaid tax. When you fasted money spread to other kind of tax or other object of taxation.
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These statements may be filed within three years from the date of overpayment of tax. The money is returned within one month after receipt of the application by the tax authority.
For the payment of taxes and their tax return necessarily to attend. These operations can be easily and quickly produce through a personal account on the site FNS.
- Sign up for the "Dashboard taxpayer for individuals." Login is the INN, the password can be obtained from any inspection of the Federal Tax Service. You can also log in via uchotku "public services" and with the help of a qualified electronic signature.
- Go to "Profile" and will receive a certificate of electronic signature verification key. It's free and fast, if you select the storage key in a secure repository Tax Service.
- In the "Overpayment / payable", create an application for a refund, or standings overpaid tax. Attach the necessary documents and send electronically to the IRS.
Application for deferment or installment payment of taxes
Every autumn, taxpayers receive a letter with a reminder that it is time to pay for the land, property and transport taxes. However, if the person was a victim of the elements, or otherwise was in dire financial situation, the Federal Tax Service may postpone installments or taxes.
Deferral or payment by installments is available in an amount not exceeding the value of the debtor's property. In addition to property which by law can not be levied (for example, a single housing).
To take advantage of deferred or installment you need to write a statement in the form recommended in Annex 1 to the number order changes in tax period (the order of the Federal Tax Service of Russia from 28.09.2010 number MMV-7-8 / 469 @).
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It specifies the shape change of the term of payment and duration, the name of the tax amount, the grounds for granting a deferral or installments.
For the use of deferred interest is calculated.
Application for benefits
According to tax legislation, some taxpayers are entitled to a reduction or complete abolition of land, transport and property tax. For beneficiaries are soldiers, invalids I and II groups, pensioners, Russian heroes. With respect to the local tax regions may introduce additional preferential categories, providing tax breaks, such as large families.
Check with your tax office if you fall into "fiscal amnesty". If so, apply for exemptions on property taxes.
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Ask about tax breaks you can also through the "My Account", "Objects of taxation» → «Application for relief on property taxes."
Also on the site you can FNS Make an appointmentOn which the inspector must give you form any desired document and advise on its filling.
See also:
- How to write an application properly →
- How to apply to the registrar: instruction for those who decide to get married →
- Application for dismissal: legalize leaving work competently →