Tokareva K.G. —
// Actual problems of Russian law. – 2013. – ¹ 6.
DOI: 10.7256/1994-1471.2013.6.7453
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Tokareva K.G. —
Property-related tax deduction: the problems of legal practice.
// Legal Studies. – 2013. – ¹ 3.
– P. 330 - 337.
DOI: 10.7256/2305-9699.2013.3.551
URL: https://en.e-notabene.ru/lr/article_551.html
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Abstract: The only provision of the Tax Code of the Russian Federation on property-related tax deduction is Art. 220 of the Criminal Code of the Russian Federation. However, there is a large number of practical problems related to them. Considerable amount of disputes arises between tax bodies and good faith taxpayers on the excess amounts paid. The article concerns some topical aspects regarding implementation of a right for the property-related tax deduction, in particular, the complications with getting the Personal Income Tax (NDFL-2) report at the place of work. The author recommends taxpayers to require provision of NDFL-2 report by written notification by registered mail, or address the Labor Inspection. The article also includes discussion of the problems regarding violations on the period of payment on property-related tax deductions. In such cases a taxpayer should address the tax body and require that the payment of interest for the unlawful use of money due to him would be paid and provide the calculation. If the delay is significant, the taxpayer should file complaints on the acts of tax inspection to the relevant Division of the Federal Tax Service in his region.