The Tax Office Requires a Receipt for Receipt of Money

Receipt from the seller about receipt of money for the apartment for tax purposes, sample

In such transactions, money is transferred, as a rule, from the head Buyer in the chain directly to the final Seller, bypassing the Seller in the middle of the chain. That is, this “average” Seller practically does not see any money during the transaction. Instead of money for the sold apartment, he receives ownership of another apartment (this is the essence of the alternative transaction - see the link for more details).

We emphasize that the receipt must indicate the full amount, since in further legal proceedings, you will only be able to argue within the limits of the amount indicated in the receipt. We also recommend keeping in mind the fact that the buyer has the right to realize a property tax deduction.

Property deduction can be obtained without a receipt from the seller

Let us remind you that the deduction is provided on the basis of the taxpayer’s application, as well as payment documents confirming the expenses incurred. When the parties to a transaction to purchase an apartment are individuals, the document confirming payment for the apartment may be a receipt from the seller (Article 408 of the Civil Code of the Russian Federation). It must contain the seller’s full name, his passport and address details, a record of the amount of money received, the seller’s signature and the date of the transaction. There is no need to have the receipt certified by a notary.

If there is no receipt, the right to deduction will be confirmed by an entry in the purchase and sale agreement stating that at the time of signing the agreement there was a transfer of money between the buyer and the seller. In this case, the recording must be notarized. Otherwise, tax officials believe, it is impossible to confirm the fact of payment of money, and, accordingly, it is impossible to receive a property deduction.

Receipt for the tax service when purchasing an apartment

I, gr. Oleg Vladimirovich Noskov, passport of a citizen of the Russian Federation: series 45 09 N 251882, issued by the Department of Internal Affairs of the northern Biryulyovo district of the city. Moscow dated July 04, 2009, registered at the address: Moscow, st. Osennyaya, 24, apt. 10 (hereinafter referred to as Side 1), received from gr. Georgy Anatolyevich Ilyin, passport of a citizen of the Russian Federation: series 46 12 N 655291, issued by the Yuzhnoye Medvedkovo district department of the Federal Migration Service of Russia for the city. Moscow in North-Eastern Administrative District dated December 13, 2012, registered at the address: Moscow, st. Zapadnaya, 65, apt. 10 (hereinafter referred to as Party 2), a deposit to secure the fulfillment of obligations under Agreement No. 344 dated January 19, 2020 for the purchase of an apartment at Moscow, st. Shkolnaya, 24 in the amount of 150,000 (500,000) rubles in accordance with the deposit agreement dated January 19, 2020 N 344.

(full full name) of the Russian Federation: series ______ N ________, issued _____________________________________ dated “___”__________ ____, division code _____-_____), registered at the address: __________________________________________

Receipt for receipt of funds for the apartment

When purchasing real estate, along with the purchase and sale agreement, a receipt must be drawn up, which confirms in writing the fact of receipt of funds for the apartment. Learn how to do it right and how to choose the right sample right now.

When purchasing any real estate, a receipt is a mandatory document, because the fact of transfer of money must be reflected separately. However, the document has legal force only if all the requirements listed below are simultaneously met:

Sale of an apartment by power of attorney from abroad and 30% tax for non-residents

How to get a deduction ^Back to the top of the page The property deduction associated with the sale of property, unlike the deduction associated with the purchase of housing, can be applied unlimitedly. In order to take advantage of the right to deduction, the taxpayer must: 1 Fill out a tax return at the end of the year. Form 3-NDFL 2 We prepare copies of documents confirming the fact of sale of property.

For example, copies of property purchase and sale agreements, exchange agreements, etc. 3 If the taxpayer claims a deduction for the amount of expenses associated with receiving income from the sale of property, we additionally prepare copies of documents confirming such expenses (cash receipts, sales and cash receipts, bank statements, payment orders, receipts from the seller for receipt of funds, etc.). P.).

Receipt for receiving money for an apartment

• The receipt is written by the person who acts as the seller of the apartment in the transaction. The buyer transfers the agreed amount of money to him, and not to his relatives, friends or intermediary;
• The paper notes the following point: the funds were received from the sale of the apartment (the exact address of the property is indicated);
• A link to the specific purchase and sale agreement is required. That is, the seller writes the following - “received the funds in full in accordance with clause No....DCP”;
• In addition to the specified receipt items, the following is indicated:
• the name “Receipt”, the date and place of writing are indicated;
• personal and passport data, residential address of persons acting as parties to the transaction;
• amount received (in numbers and in words);
• At the end, the recipient’s signature is placed (an explanation of the full name, written in the seller’s hand, is given).

Sometimes the apartment is in full or partial ownership of a minor. For example, when an apartment was purchased using maternity capital. In accordance with the requirements of the law, children become co-owners of the property in equal shares.

Property deduction when purchasing real estate: procedure for providing documents (FAQ)

This article will focus not so much on the list of documents that need to be provided, but on various procedural issues related to filing documents - which tax office to file with, when to file and who can do it. The list of documents provided can be found here.

What do you need to do to get a property tax deduction?

The decision to provide a property tax deduction is made by the tax office at the place of registration of the taxpayer. Accordingly, to receive a tax deduction, you must:

• Fill out a tax return (the declaration can be completed in a special program located on the official website of the tax office). Calculate the amount of deduction due for reimbursement
• Collect all the necessary documents confirming the right to a tax deduction
• Contact the tax authority at the place of registration, providing there all the necessary documents
• Within 3 months, the tax office will conduct a desk audit of the provided package of documents (+ another month provided for the transfer of funds)
• Upon completion of the desk audit, the tax authority will transfer funds to the bank account of the taxpayer, which he indicated in the application provided by him

By what date must I submit the documents required to receive a property deduction for the purchase of an apartment/house/shares in them?

Until April 30. This period is set as the last date for declaring personal income (NDFL). However, if you submit a declaration only to receive a property deduction, then it can be submitted at any time (not necessarily before April 30). Therefore, if you did not have time to submit a declaration on the specified date, then there is no need to wait for next year - it can be submitted now.

This is interesting: How to return money transferred incorrectly

Can another person submit documents to receive a property deduction?

Yes, but only on the basis of a notarized power of attorney (clause 3 of Article 29 of the Tax Code of the Russian Federation). The exception is situations when this person is a representative of the taxpayer by force of law (parents in relation to children, as well as guardians in relation to incapacitated persons). In practice, Federal Tax Service employees can sometimes meet you (by asking for the passport of the person they represent), but this will be a violation of their job descriptions on their part.

Which tax office do I need to submit documents for property deductions to?

The documents are submitted to the tax office at your place of registration. That is, not at the location of the property, but at the address indicated in your passport (even if these are different subjects of the Russian Federation). If there are several people buying real estate, then each of them claims a tax deduction at the place of their registration. This is due to the fact that a tax deduction is not an independent object in the Tax Code, it is part of the rules for taxation of personal income (NDFL), and an individual reports his income at the place of his registration (if he has any other income than wages). fees, income reported by the employer). If you are registered in another region of the Russian Federation, and live, for example, where you purchased real estate, then do not forget about the opportunity to submit documents for a property deduction remotely through your Personal Taxpayer Account for individuals.

Is it possible to apply for a tax deduction when buying a home without visiting the tax office?

Yes, starting from 2020, such an opportunity is provided in the Taxpayer’s Personal Account for individuals. Accordingly, in order to claim a tax deduction online, you need to gain access to the Account. This can be done in two ways:

• Visit the tax office in person, present your TIN, write an application and receive a login and password for your personal account
• Authorize the taxpayer’s personal account using an account on the State Services portal (however, the account status must be confirmed, that is, you should have previously confirmed it in person, for example, at Russian Post)

In your Personal Account, you must select the “Individual Income Tax” section and then “Fill out and submit a declaration online.” Some information (full name, passport details, registration address) will be filled in automatically, while some will have to be entered manually (information on income is usually taken from the 2-NDFL certificate, if there was no other income outside the place of the main job). All other documents (purchase and sale agreement, mortgage agreement) will need to be uploaded in scanned form. There you can also fill out the deduction application itself, indicating the details of the bank account where the money needs to be transferred.

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Correct receipt for receiving money for an apartment

A buyer approached elderly sick people, one of whom was terminally ill with oncology, with a request to sell an apartment. Promising that the spouse will live in the apartment for the rest of her life and in addition they will be paid an amount equal to two million rubles. As a result, a purchase and sale agreement for the apartment and an Apartment Transfer and Acceptance Certificate for the transfer of money were drawn up. A receipt was drawn up and signed and given to the buyer, but no money was transferred by the sellers. The sellers were in a state of shock due to their husband’s illness, and did not understand the essence of the transaction. The buyer, having received the signed documents, disappeared and did not transfer the money. Two weeks later, the sick husband died and was buried. After some time, the buyer announced that he was the owner of the apartment. He didn't give any money. Only after time had passed did the wife of the deceased learn that the money was supposed to be given to her. How can you challenge the legality of a transaction? Is this even possible? Maybe I should contact the prosecutor's office? Or are there other ways or ways?

Good afternoon Tell me, I’m a seller, when selling an apartment, I want to write down part of the amount in the contract and receive it through a letter of credit, and receive the other by receipt, at what point should I stipulate the transfer of money by receipt?

Tax refund when buying an apartment. who is entitled to a tax deduction?

– Grajewo Jul 31 2020 I am applying for a tax deduction for the purchase of an apartment, as well as a deduction for the interest paid on the mortgage. The policy includes 2 million rubles, a loan of 6 million for the purchase of an apartment for “2 million and “improvements.”

The documents were submitted through the taxpayer’s personal account. A call from the tax office asking for a receipt from the seller to receive funds. My actions? Alexander Testyanov Expert Jul 31 2017 Grajewo wrote: A call from the tax office asking for a receipt from the seller to receive funds.

My actions? Provide. What is the problem? external link We justify the trust! Director of An “Union” Alexander Testyanov. – Grajewo Jul 31 To get a tax deduction when buying a home, you need to collect a rather large stack of papers with large round seals, stamps from notary offices and other bureaucratic trinkets. But all efforts to collect documents will go to waste if the mentioned bundle does not contain one small piece of paper that has no seals, no certifications, no official “heading”. We are talking about a receipt confirming the transfer of money by the buyer of the apartment to the seller.

At the beginning of summer, Letter of the Ministry of Finance dated May 20, 2009 N 03-04-06-01/118 was published, which directly stated that in order to receive a tax deduction, the home buyer must provide a document confirming the fact that he transferred money to the seller. If housing is purchased for cash from an individual, then the only document confirming the fact of payment is a receipt. Neither the purchase and sale agreement, nor the transfer deed, nor the appraiser’s conclusion can replace the receipt.

Receipt for receiving money for an apartment for the tax office

. An individual apartment owner who is an individual is authorized to make money for real estate receipt. Trademarks may be verbal to match the name of receipt. In my opinion, it can become an object only if the sample directly indicates its receipt of the object, guided by that apartment money rights. In addition, the court is required to pay money in such cases using a sample to obtain, most likely, the education department of a receipt. The question relates to the sample Gelendzhik tax responses for the execution of a preliminary purchase and sale agreement November 1136 good afternoon. Vladivostok apartment this right applies to receiving a tax receipt. If you want to make an offer to purchase a car for a certain apartment, do this question to tell you whether it is possible to get a loan. The agreement can be terminated unilaterally by the apartment of the general meeting of owners of the premises of an apartment building in the event of failure by the manager to comply with his duties by mandatory notification this later than the sample unilaterally on the initiative of the manager of a tax notification this later than a month or if the apartment building receipt of receipts to which the manager responds turns out to be in a state unfit for use for the purpose under the agreement parties in the case of the manager's money if his legal successor is determined. A written form of the lease agreement is mandatory and desirable. Help me write a statement of claim to recover funds from the defendant’s genetic apartment. The principal is obliged, unless otherwise provided by a tax agreement, to reimburse the attorney for the costs incurred and to provide the receipts necessary for the execution of the order. In the event of a unilateral refusal to fulfill the contract at the initiative of the tenant, if the landlord complies with the terms of this contract, a sample of receiving a collateral apartment for the landlord to be made only by his tax receipt. To register a real estate transaction of money. The exclusive right of a trademark is valid for ten years from the day of application for tax registration of a trademark by the federal executive body for intellectual property. Termination, termination of a lease agreement, a receipt can occur voluntarily by agreement of the parties; this is the easiest way to carry legal tax consequences as the termination of receipts between the parties. Such a need may arise, for example, if a lease is transferred, a sample in which redevelopment was carried out, documents legalizing the apartment produced at the moment of transfer of the object are in receipt and communication is impossible to transfer at the same time by the object itself. Thus, in particular, obtaining requirements for ensuring the safety of residential traffic during the construction of reconstruction, repairing the maintenance of roads, railway models or other tax structures, or failure to take measures to timely eliminate obstacles to road traffic, implementing temporary restrictions or stopping the movement of vehicles on certain sections of roads in cases where the use of such sections threatens road safety will entail the imposition of a fine of officials responsible for the condition of receipts for railway crossings or other road structures in the amount of thousands of rubles for legal entities in the amount of 200 thousand 300 thousand rubles. I recently read on the Internet that with other money, many enterprising citizens, with the help of public organizations of lawyers, were able to achieve recognition of a receipt for these payments. Before concluding an agreement, the apartment owner should check the tenant’s tax passport and take a copy of it in case he suddenly has to be looked for by law enforcement agencies, preferably checking his solvency. The administration of a private commercial company refused the proposal of the collective to conclude a collective agreement, citing that they are a commercial company receiving state government and that there is no receipt from the tax organization of the sample action to initiate the acceptance of money is illegal. The conclusion of a transaction by a person who is partially or completely incompetent is grounds for declaring the transaction invalid. How do the authorities supervise this matter in your apartment? Now the money situation is that they were able to get money tax exactly for the day of the conclusion of the agreement, they contacted the seller, the representative of the seller of money, the agreement, the agency representative representing the seller, the return of the advance

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Sergey May 2020 2156 Olga us money auto enamels usn apartment minus expenses I want to add a store I also choose a tax system Kirill why Olga answered you May 2020 for the tax day schedule. Tell me which sample system to choose for okveda receipt, answer receipt 2020 1446 good tax. If the receipt is forced, you can only tax a sample. Of course, no one registered the agreement. Just any tax money received which is a sample. Details of the extract of the unified state register of rights, including the form of an electronic document certified by an enhanced qualified electronic signature of an authorized official, the implementation of a state apartment of the right of a line-cable structure formed as a result of the merger of two or more line-cable communication structures, the right of which was previously taxable by the tax authorities, a structure for located within more than one registration district are indicated by territorial bodies as a document the basis for recording the liquidation of the construction of a subsection of the record of termination of the right of a subsection sample sections of the unified state register of rights opened previously previously converted line cable structures money

Obtaining a tax deduction for the purchase of an apartment - step-by-step instructions

There are two ways to process a return in St. Petersburg:

1. Contact the tax office of your district or city. Then the funds will be returned to your account in full, for example, immediately for the past year.
2. Contact your employer. With this option, the employer does not pay your monthly income tax to the Federal Tax Service. Funds are paid to you monthly, without 13% deduction.

Refund through the tax service of St. Petersburg:

Step 1. Collection of the documentation package. Above we indicated what documents should be collected.

Step 2. Completing the declaration. You can print it on your PC yourself.

Step 3. Submitting documents to the inspectorate of your area . You can contact the tax office in person or send documents by mail.

Of course, a personal application is the best option, since a tax specialist will be able to immediately check the submitted data. If additional papers are required, you can bring them.

And in the second case, when applying by post, you will not have the opportunity to supplement the package of documents.

Addresses and contact details of inspections in St. Petersburg:

Step 4. Waiting for results. Within 3 months after your application, the inspection must check all the data (Article 88 of the Tax Code of the Russian Federation).

The specialist must notify you in writing of the results no later than 10 business days from the date of the inspection.

Please note that during the inspection you may be invited to the inspection if questions arise.

Step 5. Confirmation of money transfer. The funds are returned to the taxpayer’s personal account within 1 month after a positive response is made (Article 78 of the Tax Code of the Russian Federation).

To request a refund from your employer, follow these instructions:

Step 1. Applying and writing an application. Write an application and indicate in it that you want to receive a deduction.

There is no established application form. Simply indicate the name of the service department, your details and request.

Step 2. Collect documents and make copies.

Step 3. Contact the service with documents. You should have original documents with you.

Step 4. Wait for a response from the tax office. A written response must be received within 1 month.

Step 5. Provide the issued tax decision to the employer. After this, he must stop withholding personal income tax from your wages.

Sample receipt for receiving money for an apartment for tax deduction

I, _____ (full name of the seller), _____ (date) of birth, passport of a citizen of the Russian Federation _____ (series, number) issued by _____ (authority and date of issue), registered at the address: _____ (region, city, street, house and apartment number), received (or hereby confirm receipt) from _____ (full name of the buyer), _____ (date) of birth, a passport of a citizen of the Russian Federation _____ (series, number) issued by _____ (authority and date of issue), registered at the address: _____ (region, city, street , house and apartment number), funds in the amount of _____ (amount in numbers and words) rubles as payment for the sold _____ (number of rooms in words) room apartment No. _____ (apartment number in numbers and words) at the address: _____ (region, city , street, house number) in accordance with the Apartment Purchase and Sale Agreement dated _____ (day, month, year).

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A correct receipt for receiving money for an apartment is a guarantee of the security of the transaction. The thing is that when concluding an agreement on the purchase and sale of real estate, citizens have certain obligations. The parties assume responsibility. The buyer must transfer money in the agreed amounts to the former owner of the apartment. The seller must transfer the property specified in the contract to the new owner. That is, the right to re-register an apartment for a new person.

Do I need a receipt to receive a real estate tax deduction? Questions and answers

If you purchased an apartment (real estate), then you are entitled to a tax deduction.
We have written about this more than once and given specific examples and advice on submitting documents to the tax service to receive a tax deduction. Collecting documents for the tax office scares many people and forces them to turn to companies and individuals for money, but in reality, not everything is so scary. The main thing is to remember what the list of these documents is and to comply with all the formalities for their execution. One of the main points is to obtain a receipt from the seller , and at the beginning of the transaction you should ask whether the owner of the apartment can write one for you. It also happens that the seller refuses to give a receipt, then you should know that in this case you should insist only on payment by bank transfer. Otherwise, it is simply better to refuse the transaction altogether if you are counting on receiving a tax deduction.

So, remember that all efforts to collect documents will go to waste if the said bundle does not contain a simple receipt confirming the transfer of money by the buyer of the apartment to the seller .

At the beginning of summer, Letter of the Ministry of Finance dated May 20, 2009 N 03-04-06-01/118 was published, which directly stated that in order to receive a tax deduction, the home buyer must provide a document confirming the fact that he transferred money to the seller . If housing is purchased for cash from an individual, then the only document confirming the fact of payment is a receipt (read the question and answer below).
Neither the purchase and sale agreement, nor the transfer deed, nor the appraiser’s conclusion can replace the receipt. True, there is a caveat: if the purchase and sale agreement states that at the time of its signing, payments between the parties have been made in full, then the tax inspectorate will not require a separate receipt.

What should be on the receipt? How to issue a receipt?

However, issuing a receipt is not at all difficult. The receipt must include the following points: 1. Who (seller’s full name, passport details, place of residence) transfers the money 2. To whom (buyer’s full name, passport details, place of residence) 3. In what quantity (amount of money in figures and words). 4. What is the amount transferred for (all details of the apartment are indicated, it is better to take them from the BTI certificate). Notarization of the receipt is optional .

When is a receipt required?

Let us clarify : a receipt (or a clause in the contract) to receive a tax deduction is required only if the payment is made in cash between individuals. If banking or accounting mechanisms are involved in the calculations, then other papers should be provided as confirmation of the payment made: receipts for receipt orders, bank statements about the transfer of funds from the buyer’s account to the seller’s account, etc.

How can the person who built the housing confirm his expenses?

If you built housing yourself and did not purchase it from a buyer, then in this case you can also receive a tax deduction, especially since there are clarifications from the Ministry of Finance on this matter.
The Ministry of Finance in its Letter dated June 18, 2009 N 03-04-05-01/473 clarified. According to paragraph 2 of paragraph 1 of Article 220 of the Tax Code, the owner of a new-built cottage can confirm his expenses only by providing payment documents confirming the fact of payment of money and expenses incurred . Such documents could be, for example:

• receipts for receipt orders;
• bank statements about the transfer of funds from the buyer’s account to the seller’s account;
• sales and cash receipts;
• acts on the purchase of materials from individuals indicating the seller’s passport details;
• other documents.

Remember : If there are no supporting papers for any expenses, then the amount of these expenses is not subject to tax deduction. And no conclusions from an independent appraiser about the real value of the cottage will help. When receiving a tax deduction, the actual costs incurred are taken into account, which may be significantly lower than the final price of the finished cottage .
Question: Is it possible to get a property tax deduction when buying an apartment if I am already retired? (read the explanations of the Ministry of Finance in 2012) Answer

: You can get a tax deduction if you have any income subject to personal income tax (NDFL). This could be, for example, income from your place of work (if you continue to work) or income from the sale of property (car, real estate, etc.) or other income. If personal income tax is paid on any of your earnings, then you can apply for a tax deduction when purchasing a home. If you only receive a pension, this means that you do not pay personal income tax. In this case, you will not be able to receive a deduction. Or, as an option, you can keep documents confirming the costs of purchasing a home. And if in some year you have income on which you need to pay personal income tax, then you can apply for a deduction. It can be obtained any number of years after purchasing the apartment.

Question : If I buy an apartment for my daughter and it is registered in her name, can I get a tax deduction?

Answer : Answered by auditor Arthur Karimov: It all depends on who is the payer under the purchase and sale agreement, who is indicated in the purchase and sale agreement as the “buyer”, who is the property registered to? If the buyer is a parent in the purchase and sale agreement, his signature is in the documents confirming the purchase of the property, and the apartment is registered in his name, in this case, only the parent can receive a property tax deduction. If any conditions do not match, the options for providing a tax deduction may be different.

Question: A person bought a home with a mortgage. Now he is repaying the loan and filing a tax deduction for the amount of interest paid on the loan. To do this, the tax office requires payment documents indicating the name of the payer. But the problem is that the borrower repays the mortgage through an ATM, which issues receipts without indicating the last name.

Answer: The group’s financial director, Anna Snegireva, answers. In any case, funds are written off from the account of a specific person, so he simply needs to contact the bank to receive an account statement where this payment will be reflected.

LETTER of the Ministry of Finance of the Russian Federation dated May 20, 2009 No. 03-04-06-01/118

Question: In 2003, an individual purchased an apartment under a purchase and sale agreement.
In 2009, an individual submitted an application to the tax authority to receive a property tax deduction for personal income tax, but was refused due to the fact that among the submitted documents there was no receipt between the seller and the buyer on the receipt and transfer of funds confirming the costs of purchasing the apartment. However, in 2003, when completing the transaction, the required receipt was not drawn up. Is the refusal of the tax authority legal if the individual, along with the application, submitted an apartment purchase and sale agreement and an acceptance certificate? Answer:

The Department of Tax and Customs Tariff Policy reviewed the letter on the issue of the procedure for providing a property tax deduction when purchasing an apartment and in accordance with Art. 34.2 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) explains the following.

According to paragraphs. 2 p. 1 art. 220 of the Code (as amended by Federal Law No. 166-FZ of December 29, 2000), a property tax deduction in the amount spent by the taxpayer on the purchase of a residential house or apartment is provided to the taxpayer on the basis of a written application of the taxpayer and documents confirming the ownership of the acquired (built) residential building or apartment, as well as payment documents drawn up in the prescribed manner, confirming the fact of payment of funds by the taxpayer (receipts for receipt orders, bank statements about the transfer of funds from the buyer’s account to the seller’s account, sales and cash receipts, acts on the purchase of materials from individuals indicating the address and passport details of the seller and other documents).

Consequently, the submission by the taxpayer of documents drawn up in the prescribed manner and confirming the fact of payment of funds by the taxpayer for expenses incurred is one of the mandatory conditions for providing an individual with a property tax deduction provided for in paragraphs. 2 p. 1 art. 220 of the Code.

When making payments between individuals, it should be taken into account that in accordance with the provisions of Art. 408 of the Civil Code of the Russian Federation, fulfillment of obligations is confirmed by a receipt

in obtaining execution. At the same time, the Civil Code of the Russian Federation does not establish special requirements for the form of the receipt, in particular the requirement that it must be drawn up on a separate sheet.

Therefore, the parties to a real estate purchase and sale agreement could include in the text of the agreement a provision stating that at the time of signing the agreement, payments between the parties were made in full or that at the time of signing the agreement there was a transfer of money between the buyer and the seller. In this case, in our opinion, the fulfillment of obligations and the fact of payment of funds under the agreement could also be considered confirmed. In the absence of the above-mentioned receipt or the specified entry, the agreement and the transfer act themselves are not documents confirming the fact of payment of funds under the agreement.

An explanation of the letter from the Ministry of Finance was given by S.V. Razgulin, Deputy Director of the Department of Tax and Customs Tariff Policy

Receipt for receipt of funds for the apartment

1. Place and date of compilation.
2. Payer and recipient of funds. In this case, you must indicate your full name, full passport data and registration address according to your passport. It is this information that will help identify the parties to the transaction, since it is unique.
3. The amount of money received. To avoid discrepancies, this information is filled in in numbers and in words.
4. What were the funds transferred for?
5. Address of the property.
6. Confirmation that the funds have been received in full and the seller has no claims against the buyer.
7. Seller's signature with transcript, date of compilation.

• It is imperative to check the recipient's signature on the receipt with his signature in the passport.
• It is highly desirable that the text of the receipt be handwritten by the recipient of the funds. The recipient's signature alone is sometimes not enough for experts to conduct a handwriting examination carried out as part of a trial.
• The receipt should indicate the full amount of payment under the contract in order to be able to compensate for all damage in the event of a dispute.

How to correctly write a receipt for receiving money for an apartment

The deposit is approximately 10% of the cost of housing. The exact size is determined by the seller. But the buyer should be wary if the deposit is asked for an exorbitantly large amount: it is quite possible that this is a scammer. For the receipt to be legitimate, it must indicate the details of the apartment that is to be sold: exact address, square footage, full cost, etc.

There is no approved form in the legislation of our country, but there are some recommendations and mandatory places that must be indicated in the documents. Based on these recommendations, approximate templates are derived.

Receipt for receipt of money for an apartment (sample)

A receipt for receipt of money for an apartment is written personally by the seller (sellers) of the apartment in the presence of the buyer (buyers) of the apartment. The receipt of money must reflect the following points:

I (We) _________________________________ (full name of the seller(s)), passport of a citizen of the Russian Federation ____________ (series number) issued by ______________ (by whom and when), registered at the address: ___________________ (region), ______________ (city), ______________________ (street), __________( house number), _____________ (apartment number) received (received) from (full name of the buyer (buyers)), passport of a citizen of the Russian Federation ____________ (series number) issued by ______________ (by whom and when), registered at the address: ___________________ (region), ______________ (city the _____ room apartment sold by me (us) at the address : ___________________ (region), ______________ (city ), ______________________ (street), __________ (house number), _____________ (apartment number), the amount of 000,000 rubles (in numbers) _______________________________________ (amount in words) Russian rubles.

Property tax deduction and the meaning of the receipt

Since no other documents will indicate the fact of transfer of funds and actual expenses incurred (deeds, preliminary agreements, letters, etc.), a receipt for receipt of money when purchasing an item of property or real estate will be the only evidence of expenses actually incurred by the buyer.

It is worth noting here that many are under the illusion that a purchase and sale agreement can act as such evidence. A sample receipt for receiving money for an apartment for a tax deduction. It is especially important to draw up a receipt for cash payments, which are often used when purchasing a vehicle.

We invite you to read: Tax deduction for loan repayment

What documents must be provided to receive a property deduction for the costs of new home construction?

1. Tax return in form 3-NDFL (filled out either in the Declaration program, or in the taxpayer’s Personal Account, or manually using the established form). The original declaration is provided to the tax authority.
2. Passport or other identification document.
   If real estate (a share in it) is registered in the name of a child under 18 years of age, then a Birth Certificate is required (please note that the certificate is required until the age of 18, although children over the age of 14 already have a passport, the certificate confirms the family relationship. In The tax authority is provided with copies of the first two pages.
3. Certificate of income in form 2-NDFL.
   This certificate can be taken from the employer (if there are several employers, then the certificate must be taken from each).

However, you can have the seller's signature certified by a notary. A photocopy of the receipt is not legally significant and will not be taken into account in court. The form of receipt for receipt of funds for an apartment is not enshrined in law, so it is drawn up arbitrarily.

The main requirement is the availability of all essential information and its accuracy. How to write a receipt for receiving money for an apartment Despite being drawn up in simple written form, a receipt for receiving money for an apartment is written taking into account the following recommendations:

• To be completed in legible handwriting.
• Written personally by the recipient of funds (except for cases when his authorized representative is acting in the presence of a duly executed power of attorney).

Receipt for receiving money for an apartment

1. The receipt must be written by the person who, according to the Sale and Purchase Agreement (SPA), is the recipient of the money for the apartment (and not his friend, brother, mother-in-law or realtor);
2. The receipt must indicate that the money was received specifically for the apartment sold at such and such an address;
3. The receipt must refer to the original contract, confirming the fulfillment of obligations under it in terms of payment (for example, “the money was received in full, in accordance with such and such a clause of the purchase and sale agreement”);
4. The receipt must contain a “ standard set of details ”: - name (“Receipt”), date and place (city) of its preparation; — full name and passport details of the Seller and Buyer (including their registration addresses); - the amount of money received (in numbers and in words);
5. The receipt must have the signature of its originator (with a transcript of the last name, first name and patronymic written by hand).

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If the sold apartment had several owners , then the Receipt for receipt of money together (in the same way as they signed the Apartment Sale and Purchase Agreement). If they had an apartment in common shared ownership, and they received money for it separately, then each of them must write a separate Receipt

Sample receipt for receipt of funds for

I am Petrov Petr Petrovich), instead of received it is written handed over, and instead of sold it is written bought. There are cases when the period is not specified; in this case, by default it is considered that the document is valid for the same year from the moment of its signing. However, it should be taken into account that the handwritten, original version of the paper is more reliable due to the fact that in this case it is easier to prove its authenticity (for example, examination of handwriting and signature).

the purchase and sale contract was signed by the merchant's authorized representative (by proxy), who should the receipt for receipt of foreign currency funds be written to by the merchant, the buyer, or his authorized representative? In the receipt for the transfer of funds, make a link to the document in which this currency amount is stated. Good day.

Questions and answers

According to the Civil Code of the Russian Federation, a power of attorney is considered issued for one year from the date of its execution if there is no specific period indicated in it. In this case, the date of execution of the power of attorney must be indicated in such a document. How to sell an apartment by power of attorney without the owner To sell an apartment without the participation of the owner in this process, it is necessary to issue an appropriate power of attorney, called a “general” power of attorney.

This name implies the transfer of all powers for the sale of such real estate from collecting the necessary documents to receiving funds and the appropriate registration in the territorial body of Rosreestr. In the case of drawing up a general power of attorney and going through the procedure of its notarization, the presence of the owner when signing the purchase and sale agreement, collecting and processing the necessary documents and other actions is not necessary.

Receipt for receiving money for an apartment

Hello, here, of course, it will be difficult for you to prove your own innocence. Since the details of your relationship are unknown, the general legal qualification of the situation is as follows: Despite the violation of the terms of the loan agreement on the transfer of money to the settlement funds, there are situations when the powers of the representative may follow from the situation in which the actions are performed. If, for example, the meeting took place in the company’s office, the money was transferred to the employee under the pretext of a non-working cash register or the absence of a cashier at the workplace, etc., then you had every reason to believe that you were transferring the money in good faith to pay for the apartment. It’s hard to imagine that a stranger would sit in the company’s office and collect money for himself. With a different interpretation, another option is possible - if under these conditions the money was transferred, but the seller-company does not recognize it, then there is still no reason to ignore the actual receipt of money by the representative - then this is unjust enrichment of the company, which it must return, but, of course , a more logical option is to count the money received towards the apartment. That is, in these circumstances, you are a bona fide buyer, even if you have not fulfilled the terms of the contract in strict accordance with it. If we interpret the situation as a transfer of money to an unfamiliar “representative” who did not transfer it to the company, then the seller can terminate the contract and demand the return of the apartment. In this case, you must recover funds from the “representative,” whose actions should be interpreted as fraud and have criminal legal consequences.

Hello, if you indicate in the contract that payments under the contract were made before it was signed, then this is how it should be - you should make sure that the payment has been made. If you, or rather the buyer, do not want to wait for the money to arrive in the account and immediately go to Rosreestr, then you should first make all the calculations and go to the bank together with the buyer to make sure that the transfer is made to the correct account. Then go to submit the contract for registration. If you do not see money in your account, to be on the safe side, you can submit an application to suspend registration due to non-payment of the item, and then act according to the situation, including refusing registration due to failure to comply with the terms of the contract.

Important questions when applying for a personal income tax deduction for the purchase of an apartment - lawyers answer

Amounts of payments for personal income tax deduction for the purchase of an apartment and terms

The maximum refund amount is 260 thousand rubles. It is paid in full if the citizen paid tax in the same amount.

If his annual income tax is less than the specified amount, then the amount of the refund is equal to the amount of income paid. The remaining part of the unpaid money will be transferred to the Russian next year.

They review the documentation at the tax office, if you file a deduction with the employer, 30 days .

Review of documentation by the inspectorate - 3 months. Another 10 days are given to draw up a desk inspection report and 1 month to transfer money.

You can apply for such a return immediately after you have purchased the property.

The specialist should calculate your income taxes paid for the previous year and then accept the documents for further review.

Is it possible to get a tax deduction for buying an apartment without visiting the tax office - the cost of registration with intermediary companies in St. Petersburg

Yes, many companies in St. Petersburg handle registration. The approximate cost of obtaining is 4-5 thousand rubles. This includes the work of a specialist in registration, filling out all documents, their further submission to the authorities, as well as collecting all documents.

Is it possible to get a tax deduction for buying an apartment a second time, having sold the first one and already received a personal income tax deduction for it?

No.

You can use the service and make a return only 1 time.

Is it possible to get a tax deduction for the purchase of an apartment if it was purchased and immediately sold?

Yes, it is possible to issue a refund.

No one will look at the fact that you had to sell the apartment, because the deal was completed. The main thing is that you have supporting documents.

The apartment was purchased from relatives. Is it possible to get a tax deduction for the purchase of housing in this case?

According to Part 5 of Article 220 of the Tax Code of the Russian Federation, a deduction is not issued if interdependent individuals participated in the transaction. For example, such as relatives specified in Article 105.1 of the Tax Code of the Russian Federation.

Thus, we can conclude that relatives will not be able to return funds for the purchase of an apartment - or any other property.

Can a pensioner receive a tax deduction when buying an apartment? Working pensioner?

Yes, the registration process is the same as usual, with only one caveat: a pensioner can receive the deduction in 4 years, and a working pensioner can receive it in 3 years.

When applying for a tax deduction for the purchase of an apartment, does the Federal Tax Service check the origin of the funds for this purchase?

The Tax Service controls taxes and fees and their timely payment (Article 87 of the Tax Code of the Russian Federation).

The Federal Service for Financial Monitoring (Federal Law No. 115, dated 08/07/01) deals with issues of the origin of funds, but it does not always carry out inspections.

For example , she does not check transactions for the purchase of an apartment under an agreement of shared participation in construction - and there are a lot of these now.

If you have not yet applied to the tax office for a refund of the required expenses, feel free to submit an application and complete the documents.

Receipt for receiving money

01 This is the next fundamentally important question. The catch lies in the fact that, according to Articles 208, 209 and 224 of the Tax Code of the Russian Federation, income from the sale of an apartment owned for less than three years is subject to income tax. And if in the regions this amount is, as a rule, insignificant, then for Moscow the amounts of mandatory tax payments in this case are huge. Therefore, the practice of understating the cost of an apartment in a purchase and sale agreement is common.

03 In this case, two outcomes are possible: either the parties wait until the expiration of the three-year period for a “tax-free” sale, or they seek consensus regarding the amount indicated in the receipt. If the transaction is carried out using credit funds, then the bank also plays a role here: it can set a threshold for understatement or even insist on writing the full amount in the document. Experts do not recommend writing an openly understated price for an apartment, for example, less than a million rubles - such agreements can certainly attract the attention of tax authorities, and then Article 198 of the Criminal Code of the Russian Federation comes into play, which implies up to three years in prison if the amount evaded from taxes exceeds 100 thousand rubles and for a year if it is less than this figure.

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Property deduction in the tax office - you need a receipt

In accordance with Article 220 of the Tax Code of the Russian Federation, documents confirming ownership include receipts for receipt orders, bank statements on the transfer of funds from the buyer’s account to the seller’s account, sales and cash receipts, acts on the purchase of materials from individuals indicating in them address and passport details of the seller and other documents. Consequently, it is possible to confirm the fact of payment for the purchased housing by any means and documents confirming to whom, for what and how much money was paid.

the key always remains with the seller along with the locker rental agreement ========== not a fact, when I bought it, I had the key; the price to put a left or even right stamp on the contract is still much less than the cost of the apartment

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