CrimeaPRESS reports:
Since 2024, a simplified procedure for obtaining tax deductions has come into force.
According to the previous procedure, in order to receive a social tax deduction, the taxpayer had to collect a package of documents on expenses by contacting the relevant organization where these expenses were incurred, and fill out a 3-NDFL declaration at the end of the year. After the declaration was verified by the tax authority, the confirmed amount was transferred to the individual’s account.
The current procedure provides for the provision of relevant information (certificates) to tax authorities directly by organizations and entrepreneurs providing paid services. This information may be provided in electronic form via telecommunication channels using an enhanced qualified electronic signature — if there is a technical possibility for such interaction with tax authorities.
The ability to generate new forms of certificates for submission to the tax authority in electronic form has been provided starting with version 4.84 of the Federal Tax Service of Russia “Taxpayer Legal Entity” software (the software is posted on the official website of the Federal Tax Service of Russia in the section «Software» .
The information specified will be displayed in «Personal account of the taxpayer for individuals» in the tab «Income and deductions» — «Information on social deductions» after they are received by the tax authority. At the same time, the taxpayer no longer needs to fill out the 3-NDFL declaration and collect documents for each type of deduction.
Based on information from organizations received electronically and successfully passed the check, the tax authority in 2025 will generate a pre-filled application for receiving social tax deductions for personal income tax in a simplified manner and post it in «Personal account».
More information on obtaining tax deductions in a simplified manner can be found on the promotional page «Simplified procedure for receiving personal income tax deductions» on the website of the Federal Tax Service of Russia.
source: press service of the Federal Tax Service of Russia in Sevastopol
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