Екатерина Уцына
jk_light / Depositphotos.com
Сегодня подписан закон, вносящий поправки в налоговое законодательство в части упрощения порядка предоставления налоговых вычетов по НДФЛ (Федеральный закон от 20 апреля 2021 г. № 100-ФЗ). Такой порядок начнет действовать уже в отношении тех налоговых вычетов, право на которые возникло у налогоплательщика с 1 января 2021 года.
Упрощенный порядок будет применяться в отношении предоставления налоговых вычетов по НДФЛ при осуществлении налогоплательщиками расходов на приобретение жилья, расходов на погашение процентов по целевым займам (кредитам), израсходованным на новое строительство, приобретение жилья, земельных участков для ИЖС, а также при использовании ими индивидуальных инвестиционных счетов. Для получения вычета налогоплательщику достаточно будет заполнить соответствующее заявление в личном кабинете на официальном сайте ФНС России.
Об особенностях получения налогового вычета по НДФЛ при при оплате жилья векселем, читайте в Энциклопедии решений «Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Физлицам не нужно будет предоставлять в инспекцию подтверждающие расходы документы – суммы налоговых вычетов налоговый орган определит самостоятельно на основании переданных ему сведений налоговыми агентами и банками. Перечень организаций, участвующих в обмене информацией в целях предоставления налоговых вычетов в упрощенном порядке, а также правила обмена такой информацией будут опубликованы на официальном сайте налоговой службы.
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