Екатерина Уцына
tanyabosyk@mail.ru / Depositphotos.com
Налоговая служба на своем официальном сайте опубликовала информацию об изменении порядка получения имущественного налогового вычета (например на приобретение жилья и уплату процентов по ипотеке), а также инвестиционного налогового вычета (в сумме внесенных на индивидуальный инвестиционный счет средств).
Теперь по новым правилам налогоплательщикам не придется подавать декларацию по форме 3-НДФЛ и прикладывать к ней пакет подтверждающих документов (п. 2 ст. 219 Налогового кодекса, Федеральный закон от 20 апреля 2021 г. № 100-ФЗ). Также упрощенный порядок предусмотрен и в случае получения инвестиционного вычета у налогового агента – гражданину не придется посещать налоговую инспекцию.
НАША СПРАВКА
В упрощенном порядке можно получить те налоговые вычеты, право на которые возникло у налогоплательщика с 1 января 2020 года.
По новым правилам вычеты теперь будут предоставляться проактивно, т. е. система автоматически проанализирует данные внешних источников и программных комплексов ФНС России и сгенерирует предзаполненное заявление на вычет в личном кабинете налогоплательщика – физлица.
При этом, как напоминает налоговая служба, такой порядок получения вычета доступен только для тех налогоплательщиков, в отношении которых участниками информационного взаимодействия с ФНС России (банками/брокерами) будут переданы соответствующие сведения. По факту поступления от банков/брокеров соответствующих сведений налогоплательщики получат специальное сообщение в своем личном кабинете. Там же можно будет отследить весь процесс с момента подписания автоматически предзаполненного заявления на вычет до возврата налога. До появления такого заявления в личном кабинете от налогоплательщика не требуется никаких действий.
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