Documents for obtaining a tax deduction for treatment

Individuals have the right to receive a tax deduction of a property or social nature from their employer.

The first is related to the acquisition or construction of residential real estate, and the second is related to training or treatment. A deduction is a failure to pay or return personal income tax from the budget, taking into account the limits established by law.

To receive a tax deduction from an employer, you must provide a package of documents, on the basis of which the accountant will reflect the provision of the deduction in the 1C: Accounting program for payroll calculation.

Let's look at the main points in more detail, and also analyze the accountant's actions necessary when providing tax deductions to an employee.

Receiving a deduction through your employer

You can receive a deduction through your employer before the end of the calendar year, and you do not need to generate and submit a 3-NDFL calculation. To do this, it is enough to collect the necessary package of documents, which in principle are similar to those submitted when receiving a deduction through the tax office. The only exception is that the employee must contact the Federal Tax Service, which will issue a notification. It will confirm the employee’s right to receive a tax deduction.

Receiving a deduction through an employer means that the accountant will withhold less personal income tax from the employee’s income within the limits of the deduction amount that corresponds to the submitted documents and legislation. Only an individual with whom the company has an employment agreement can apply for a deduction, and the duration of its validity is not important. If a GPC agreement has been drawn up with a person, then the company cannot provide him with a tax deduction, as stated in the Letter of the Ministry of Finance dated October 14, 2011 No. 03-04-06/7-271.

Demanding a scanned version of a document is illegal

The actions of tax inspectors are considered unlawful if, in addition to a certified copy of documents, a scanned version of the document on disk or in electronic form is requested.

Tax legislation does not provide for the presentation of a scanned version of a document on disk or in electronic form if a paper copy was previously provided (Article 93 of the Tax Code of the Russian Federation).

What fines can a company expect if it fails to submit counter-verification documents, see the article “What is the fine for failure to provide counter-verification documents?” .

Find out what time frame it takes to prepare and submit documents to the tax authorities here .

We discussed in this publication when it is possible not to comply with the requirements of the tax authorities.

Documents for receiving a deduction through an employer

If an employee decides to receive a deduction through an employer, he must provide the following package of documents to the accounting department:

• written application to receive a personal income tax deduction. It is drawn up in any form, but for convenience, the accounting department can develop a standard form. In addition, specifically for receiving a social deduction, there is a regulated application form contained in the Letter of the Federal Tax Service dated January 16, 2017 No. BS-4-11 / [email protected] ;
• notification from the Federal Tax Service confirming the right to receive a deduction. Without this official document, the accountant has no right to provide the employee with a deduction. The notice is issued for a specific calendar year, which means that the employer provides a deduction in this particular period. The employee should receive a new notice for the next calendar year.

To receive the notification, the employee must submit to the tax office an application and a package of documents confirming the fact of spending the funds. As a rule, a 2-NDFL certificate is not required, but it is still a good idea to obtain one from the employer.

What documents are needed to receive an income tax refund for treatment?

Declaration 3-NDFL, application for deduction, certificate of income 2-NDFL, passport - with this set of documents any person who decides to exercise his right to receive a refund of personal income tax from the amounts spent on treatment will need to start processing the deduction.
IMPORTANT! The possibility of a tax deduction for treatment expenses is provided for in subparagraph. 3 p. 1 art. 219 of the Tax Code of the Russian Federation.

To ensure that collecting documents for a tax deduction for treatment does not turn into a waste of time, you first need to check whether all legally established conditions and restrictions associated with the use of a social deduction are met, clarifying the following points:

• The person who paid the medical expenses and received the medical service is the same person or the indicated persons are close relatives.

IMPORTANT! Close relatives are considered to be parents, spouses and children under the age of 18 (including adopted children and wards). See also “You can receive social benefits if the person ordering the treatment is your spouse.”

• The person who paid the medical expenses and the deductible claimant are the same person.

IMPORTANT! If the treatment was paid for by the company, the tax authorities will refuse the deduction.

• The taxpayer claiming the deduction has income taxed at a rate of 13% and paid personal income tax to the budget.

IMPORTANT! Pensioners or individual entrepreneurs using the simplified tax system and UTII will be able to claim a deduction only if they have income taxed at a rate of 13%.

If the above conditions are met, you can safely begin collecting the following documents to deduct personal income tax for treatment (this will be discussed below).

You can familiarize yourself with the procedure for filling out the 3-NDFL declaration in the article “Sample of filling out the 3-NDFL tax return” .

What an accountant needs to consider when providing a deduction

When providing a deduction, the accountant must take into account the following points:

• an employee can receive both property and social deductions through the employer;
• receiving a standard deduction for yourself or for children does not require notification from the tax office;
• the notice is valid for a specific calendar year. If the employee does not use it, he must receive a notice for the next year;
• The notification form was approved by orders of the Federal Tax Service. Before providing a deduction, the accountant must make sure that the document is drawn up in accordance with the law;
• The accountant must check the information contained in the notification from the Federal Tax Service, namely about the employee and the company. If he discovers inaccuracies or errors, the employee will have to contact the Federal Tax Service again to receive a new notification with the correct data;
• the accountant has the right to contact the tax office that issued the notification to verify the authenticity of the document;
• The notice must be kept for 4 years. It is advisable not to destroy the original document, even if the employee was fired before the end of this period;
• if circumstances change, for example, an employee is transferred to another structural unit, the right to deduction is not canceled, since the employer remains the same;
• When the company is reorganized, the employee needs to receive a new notice, because the employer will change;
• if an employee quits and the accountant was unable to provide him with a deduction in the full amount, then the employee will be able to use the rest of the deduction through the Federal Tax Service at the end of the calendar year;
• the accountant provides a social deduction starting from the month in which he received the documents from the employee;
• on the issue of providing a property deduction, there is no clear tax and judicial practice regarding the moment when its effect begins. It is advisable to contact your tax office for written clarification on this issue;
• an employee can provide several notifications from the Federal Tax Service, for example, if he first pays for training, and after a while - treatment, or purchases real estate. In this case, the accountant needs to monitor that the total deductions do not exceed the limits established by law.

Certain issues that arise when filing documents electronically

When submitting documents electronically, questions arise regarding notarization of their copies. For example, is it necessary to notarize a copy of a passport when electronically sending documents signed with an enhanced qualified digital signature?

Important!

According to the explanations of the tax authorities, “certifying the accuracy of a copy of a passport by a notary is redundant and optional” (Letter of the Federal Tax Service of the Russian Federation No. GD-3-14 / [email protected] dated October 26, 2016). That is, it is enough to sign the documents with an electronic signature.

As practice shows, when submitting documents, companies or individual entrepreneurs print out the completed forms, sign the applications, and then scan them. This complicates electronic document management.

In this regard, the question arises: should the applicant, in an application, notification or message, enter his full name on the applicant’s sheet and sign with his own hand, and then scan the document to send documents in the form of electronic documents signed with an enhanced qualified digital signature?

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According to clause 1.2 of Article 9 of the Federal Law of 08.08.2001 No. 129-FZ, the applicant’s handwritten indication of his last name, first name, patronymic (if any) and affixing his signature on the application (notification, message) provided during state registration of legal entities and individual entrepreneur, when sending documents for state registration to the registration authority in the form of electronic documents signed with an enhanced qualified electronic signature of the applicant, it is not required. That is, there is no need to print and sign documents.

An example of personal income tax calculation taking into account tax deductions

We note the following: the amount of the deduction is indicated in the notification from the Federal Tax Service, so the accountant does not need to make any calculations on his own. The algorithm for providing a tax deduction is as follows:

• the employee’s income subject to personal income tax is initially determined;
• then a tax deduction is subtracted from the amount received;
• after this, the remaining difference is multiplied by the personal income tax rate - 13%.

Important! The difference obtained when subtracting a tax deduction from income cannot be negative. If the employee’s monthly income is less than the deduction provided, then the amount from the notification is not used in full, and the remainder is carried over to the following months.

Important! For the period from January to May, personal income tax was excessively withheld in the amount of 19,500 rubles. (3,900 * 5 months). This amount, upon application of the employee, can be transferred to his bank account.

The 1C Accounting 8.3 solution allows you to process such deductions correctly and without much time. All their sizes and types are stored in the program directory on types of personal income tax deductions.

You can check how correctly the personal income tax deductions are recorded in 1C Accounting using the available reports.

Still have questions? Order a free consultation with our specialists!

Results

If the tax authorities have asked you for documents, you can submit them on paper or electronically. Paper copies must be certified by the signature of the manager and sewn in a certain way, and can be brought to the tax office in person (or through a representative) or sent by registered mail.

When transferring documents electronically, you need to take into account the requirements of the order of the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2/ [email protected]

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

It is prohibited to inspect a company without a tax audit

The company received a request from the Federal Tax Service to provide many documents about its work over the past three years. Moreover, the requirement did not refer to any tax audit.

The inspectors wanted to see:

• decoding of accounting accounts 60, 62, 76, 90, 91 broken down by year;
• staffing schedule;
• decoding of accounts payable and receivable;
• decoding of 11 balance sheet indicators;
• tax registers of expenses and income broken down into direct, indirect and other for three years.

The company complained to the court. The first instance and the appeal supported the inspectors, but the district court sent the case for a new trial. The arbitrators agreed with the company's arguments that the requested documents did not relate to a single transaction, but to the entire activity of the company, and recognized that such a requirement, without verification, contradicts clauses 1 and 2 of Art. 93.1 Tax Code of the Russian Federation. The court of first instance will have to figure out whether the specified tax control measure took place and in relation to which particular counterparty or transaction it was initiated by the inspectors.

Resolution of the Arbitration Court of the Moscow District dated April 30, 2019 No. F05-5289/2019

Deadlines for submitting documents to the Federal Tax Service

TABLE: “Time limits for submitting documents to the Federal Tax Service”

You don’t have to share product recipes with inspectors

As part of the on-site audit, the tax authorities requested from the company the recipe for 133 types of alcoholic products produced. The inspectors explained this by the need to reconcile the costs of purchasing raw materials with the list of required ingredients.

The company refused to comply with the request, pointing out that the recipe for the drinks produced does not contain the information necessary to verify the correctness of calculation and payment of taxes, and is information that is not subject to distribution.

Inspectors issued a fine, which the company went to court to appeal.

Themis supported the society's arguments. The arbitrators indicated that, within the meaning of Art. 88, 93 of the Tax Code of the Russian Federation, documents required by the tax authority must be related to the subject of the tax audit (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 8, 2008 No. 15333/07). In this case, confirmations of tax accounting data are:

• primary accounting documents (including an accountant’s certificate);
• analytical tax accounting registers;
• calculation of the tax base.

The recipe for alcoholic beverages is not a document used to control the correctness of calculation and payment of tax, since it does not relate to primary accounting documents or analytical registers of tax accounting, and also does not contain a calculation of the tax base.

Under such circumstances, the judges declared the fine for refusal to submit these documents illegal and canceled it.

Resolution of the Arbitration Court of the Volga District dated 02/01/2019 No. F06-42680/2018

When checking the declaration, inspectors have the right to request any documents

The company failed to challenge the fine for failure to provide a balance sheet. The organization submitted to the inspectorate an updated VAT tax return with the amount of tax to be reimbursed from the budget in the amount of 2 million rubles. The right to VAT tax deductions is declared on invoices. However, the inspectors doubted the reality of the transactions and, as confirmation of them, requested from the taxpayer balance sheets for all accounts.

The organization left the request for copies of documents unfulfilled. In addition, she did not even inform the inspectorate about the absence or impossibility of providing them. At the same time, the list of documents that tax authorities may require for the legality of providing VAT deductions is not exhaustive.

Therefore, when checking a declaration, the Federal Tax Service has the right to require any documents confirming the legality of applying tax deductions.

The court rejected the taxpayer's argument that the fine was calculated illegally.

Resolution of the Arbitration Court of the Ural District dated July 24, 2019 No. A60-53363/2018

Editor's note:

Let us note that the courts also take the opposite position regarding “turnovers”. The arbitrators recognize that it is unlawful to hold people accountable for failure to submit documents that are provided for not by tax law, but by accounting legislation (resolutions of the Arbitration Court of the West Siberian District dated July 27, 2018 No. F04-3054/2018, dated December 29, 2014 No. A27-1435/2014).

In general, there is a tendency towards an increase in the appetites of inspectors. Thus, with the recent Decision of the Federal Tax Service of the Russian Federation dated June 19, 2019 No. SA-4-9 / [email protected] , officials confirmed that their subordinates have the right to independently determine the completeness and completeness of the “primary”, accounting registers and analytics necessary for them to exercise control. This decision was made based on the results of consideration of the taxpayer’s complaint regarding the request for copies of the staffing table and Orders on the appointment of the manager and chief accountant as part of an on-site audit of the correctness of VAT calculations.

How to certify copies to confirm expenses

The Ministry of Finance considered an appeal on the procedure for certifying copies of documents confirming expenses for simplified taxation system activities.

There is a list of criteria that, if met, will allow these expenses to be recognized when calculating tax. They must be justified and documented. Justification means the economic feasibility of costs. Documentary confirmation is the compliance of the document’s execution with legally established rules.

In this case we are talking about certification of the copy. According to paragraph 5.26 of GOST R 7.0.97-2016, approved by Order of Rosstandart dated December 8, 2016 No. 2004-st, a copy will be provided with legal validity if the following details are present:

• the words "True";
• "Job title";
• "Signature";
• "FULL NAME.";
• "Date of".

If the copy is intended for transfer to another company, it must be supplemented with information about the place of storage of the original: “The original document is located in (name of organization) in file No. ... for ... year” - and certified with the seal of the organization.

To simplify the procedure for certifying a copy, a stamp may be used.

Letter of the Ministry of Finance of the Russian Federation dated April 22, 2019 No. 03-11-11/28986

Inspectors should not indicate details of the requested documents.

The taxpayer appealed the Federal Tax Service's requirement to submit 1,027 invoices, goods and delivery notes and other documents confirming transactions with the counterparty for the quarter. According to the company, according to clauses 2, 3 of Art. 93.1 of the Tax Code of the Russian Federation, inspectors must indicate in the request information that allows them to identify a specific transaction.

The courts did not support this interpretation of the code. The arbitrators indicated that Art. 93.1 of the Tax Code of the Russian Federation does not establish the obligation of the tax authority to indicate details or other individualizing features of documents in the request. At the same time, the norms of the legislation on taxes and fees also do not contain a ban on requesting documents for several transactions. Themis also emphasized that inspectors should not inform the counterparty of the person being inspected the reasons why they decided to send a demand.

Resolution of the Arbitration Court of the Volga District dated January 29, 2019 No. F06-42165/2018

Editor's note:

It will not be possible to recognize as illegal a requirement that does not indicate a tax control measure. From the point of view of the RF Armed Forces, the main thing is to be able to understand which counterparty we are talking about, what documents are needed by the Federal Tax Service and for what period. The absence in the requirement of an indication to carry out a specific tax control event is formal in nature and does not indicate the invalidity of the inspection requirement (Determination of the RF Armed Forces dated September 19, 2018 No. 307-KG18-14038).