The Federal Tax Service of Russia for the city of Naberezhnye Chelny in the Republic of Tatarstan has repeatedly warned about the spread of false information about receiving a deduction for compulsory pension insurance. To date, more than 3,300 taxpayers have been identified who have submitted more than 6,000 personal income tax returns with an improperly declared amount of tax to be refunded from the budget of about 79 million rubles.
A video clip with instructions on how to refund income tax (hereinafter referred to as personal income tax) using Pension Fund information has been distributed on social networks. On the Gosuslug portal, it is proposed to generate a Pension Fund statement on the status of an individual personal account and include this amount in the tax return to receive a social deduction. Receiving a social tax deduction based on the statement of the insured person's individual personal account in the Pension Fund does not comply with the provisions of the Tax Code of the Russian Federation. The amounts indicated in it are not additional contributions from a citizen applying for a deduction.
After watching this video, many Tatarstan citizens hastened to apply to the tax authorities for a refund. In fact, only those citizens who have decided to increase their pension, submitted an application to the Pension Fund, and independently paid additional contributions at their own expense can claim a social tax deduction.
In accordance with clause 4, clause 1, Article 219 of the Tax Code of the Russian Federation, a citizen can claim a tax deduction if they independently conclude voluntary pension insurance contracts and the citizen independently pays pension contributions under such contracts. When applying for a social tax deduction, a citizen must document the expenses by submitting to the tax authority payment documents for the payment of contributions to the FIU or a certificate from the employer on the deduction and transfer of these amounts to the Pension Fund.
Enumerated The insurance premiums reflected in the statement of an individual personal account in the Pension Fund are not considered by employers. additional contributions from citizens and, accordingly, a tax deduction for them cannot be provided. An extract from the FIU generated on the Gosuslug portal is not a document confirming expenses.
Social tax deductions for personal income tax are not established by the Tax Code of the Russian Federation with respect to the payment of other contributions by a taxpayer, including when such contributions are paid on the basis of voluntary entry into legal relations on compulsory pension insurance .
IFNS The Russian Federation in Naberezhnye Chelny, Republic of Tatarstan, asks not to trust the information in the video and not to distribute it through friends and acquaintances. All official information on the application of tax deductions is available on the official website of the Federal Tax Service of Russia. nalog.ru in the "individuals" section.
If a citizen submits a tax return with such a tax deduction, it is necessary to submit an updated tax return in the form 3-Personal income tax with zeroing of the amount of the declared social tax deduction, by excluding an unjustified tax deduction from it. To do this, it is necessary on the website nalog.ru or using the Taxes mobile app FL log in to the "Personal Account of an individual taxpayer" and follow the following instructions:
-in the Life Situations tab, select "Submit a 3-personal income tax declaration",
-in the my declarations section, you can see a previously sent declaration. In this section, select "Send an updated declaration",
-in the Data section, specify the adjustment number depending on the number of declarations submitted,
-everything remains unchanged in the Income section,
-in the section for selecting tax deductions, uncheck the "Social tax deductions" item,
-in the View section, you can see that "According to the results of the preliminary calculation, the amount to be refunded and paid was 0 rubles",
-next, you need to enter the password to the EP (electronic signature) certificate, and send the declaration electronically.
If an updated declaration is not submitted, the tax authority will refuse to submit the deduction by making a decision based on the results of the tax audit.