How not to pay the pension fee when buying an apartment. What documents need to be prepared for this. Instructions on how to return the pension fee if you paid it earlier
To buy an apartment, it is not enough to pay the seller for it. When completing the transaction, the buyer will have a number of additional costs. These are the services of a notary, and state duty, and the Pension Fund tax, and real estate tax (if the apartment is more than 60 square meters). In total, a decent figure runs up, about 3% of the cost of purchased housing. Not everyone knows that you can save money here: since the fall of last year, the Cabinet of Ministers has allowed not to pay 1% of the price of an apartment as a fee to the Pension Fund. And for those who bought an apartment earlier and have already paid this money, there is a working mechanism for their return to family budget.
Who can not pay the Pension Fund fee
Pension tax not paid by first-time buyers / istockphoto.com
When making a deal to buy a home, the Pension Fund tax was always paid. By law, it is equal to 1% of the cost of the apartment specified in the purchase and sale agreement. That is, with a housing price of 1 mln. UAH, 10 thous. UAH must be given to the state. At the same time, there are legislative exceptions: the PF tax is not levied on citizens who buy an apartment for the first time, or are on the state queue to buy affordable housing. However, they still paid 1%, because without a receipt for the payment of the fee, the notary simply could not certify the transaction.
The reason for this overlap is in the inconsistency of legislation. The Pension Fund technically cannot verify the fact that a person's purchase and sale is the first. Therefore, all buyers are automatically considered obligated to pay the retirement fee. Only after the purchase of a home, those who have the right not to pay it, if desired, could begin the procedure for its return.
The absurd system was changed last fall. Now with buying your first home you really don't need to pay the pension tax. True, for this you will have to run around and collect a number of documents in order to confirm your right to a benefit. To do this, the notary will need to provide:
- a statement that you do not have the right of ownership of housing (you did not buy the apartment yourself or were married, did not receive it as a gift, did not inherit or privatize it)
- an extract from the State Register of Property Rights to Real Estate that you do not have ownership rights to housing
- if you live in a public housing stock (for example, in a dormitory), you will need a certificate from the city council stating that you did not use your housing checks for the privatization of housing
- if you were in line to receive or purchase affordable housing, you must provide a certificate from the authority that in your city is engaged in the registration of "people on the waiting list"
If all these documents are available, the notary will certify the transaction without paying the pension fee. Accordingly, you do not have to bother with the return procedure.
How to get your pension fee back from earlier
Retirement tax can only be claimed from the state through a court / istockphoto.com
If you bought an apartment earlier and did not know about your right not to pay the pension fee, you have the opportunity to get this money back. The law does not provide for a limitation period for such a procedure, so it is really possible to use it, even if you became a happy apartment owner several years ago. To do this, you will have to sue the state, but the game is worth the candle: according to statistics, all plaintiffs in this process receive a refund of the funds paid for 6 to 18 months.
The first step will be an application to the territorial administration of the Pension Fund. It is written in free form with the maximum presentation of information. The application must be accompanied by a copy of the apartment purchase and sale agreement, a copy of the payment receipt pension tax and a certificate from the State Register of Property Rights to Real Estate that the housing you have bought is from you first. About yourself you indicate your full name, TIN, place of residence, contact number, the amount of funds to be returned and the method of return (bank card number or cash).
It is worth warning right away that all these movements with a probability of 100% will end in nothing. The pension fund responds to such requests with a refusal. With this refusal, you go to the nearest administrative court and appeal against it in the prescribed form. Please note: no more than 6 months should pass from the date of receipt of the refusal to the appeal to the court.
With the same 100% probability, the court in this process will take your side, because there is a precedent for this: the corresponding decision of the Supreme Court. True, to "activate" the procedure, you will have to pay a court fee (UAH 840), but do not worry: this money will subsequently be compensated by the Pension Fund. After a decision is made in your favor, the documents are transferred to the executive service. She collects the amount due to you from the Pension Fund and through the State Treasury transfers them to the details you specified.
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