Employed citizens who receive wages from which 13% of personal income tax is withheld are entitled to a refund of income tax for dental treatment.
But this procedure has its own characteristics. And in this article we will analyze:
- who can and who cannot receive a tax deduction;
- What is the maximum amount that can be returned?
- what is included in the usual and expensive treatment;
- what documents need to be collected for income tax refund;
- what further actions need to be taken to return part of the money spent.
The main stages of registration of the deduction for dental treatment
At the first stage, you need to collect documents, a detailed list can be found in this article.
At the next stage, the collected documents are submitted to the tax authorities. This can be done in person or sent by mail. If the documents are sent through an official representative, which is also legal, then he must have a notarized power of attorney.
Deadlines for the submission of documents for deduction by the taxpayer
It is very important not to miss the deadlines for submitting documents. A citizen has the right to submit documents for a social deduction within 3 years.
For example, if the service was received in 2014, then documents can be submitted in 2015, 2016 and 2017. Who did not have time - he was late ... Later, it will not be possible to return the money.
The deadlines for submitting documents during the year are not limited: you can submit a 3-NDFL declaration both at the beginning of the year and at the end. Accordingly, the sooner the taxpayer submits the declaration, the sooner he will receive compensation.
Deadlines for consideration of an application for a deduction
The declaration is submitted to the Inspectorate at the end of the year in which the treatment took place. The application of a citizen is considered by the tax authorities within three months. During this period, a desk audit is carried out. And based on its results, either a positive or a negative decision is made.
With a positive decision, within 1 month, the funds are transferred to the citizen to the specified bank account. In case of a negative decision of the tax authorities, a citizen has the right to file a complaint with the highest tax authority or court.
However, if a taxpayer wants to receive a tax deduction for dental treatment through his employer, he can do this in the same year in which these services were received. But going to the tax office cannot be avoided, but after a month there is an opportunity to receive a benefit and stop paying personal income tax for a certain period.
If you need help in filling out a 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And in confirmation of this
