The government has not provided the institution of individuals’ tax deductions with any additional measures of improvement. Although the international experience of some countries shows that other governments were more attentive to this issue amid the spread of COVID-19. Thus, some countries have reduced the time limits for examination of applications and declarations requesting standard, property and social tax deductions. In a pandemic, people are recommended to focus on such an instrument as tax deductions for the past periods. Moreover, they can contact the tax office in that respect through electronic services despite the self-isolation regimes.
A tax deduction comprises an amount that reduces the size of taxable income (the so-called tax base). Therewith, a tax deduction refers to the refund of a portion of a previously paid PIT, for example, in connection with the cost of education, medical treatment, purchase of an apartment, etc. Expenses within the amount of deduction established by the Tax Code of the Russian Federation, and, as mentioned above,  within the previously paid tax, have to be refunded. A citizen of the Russian Federation who received in the past and still receives income taxed at a rate of 13% can get a deduction.
The general rule is that deductions are provided at the end of the calendar year by the local residential tax office of an individual upon filing a tax return declaration (form 3-PIT) with relevant documents attached. Moreover, a return is possible for 3 years, i.e. in 2020, an individual has the right to file a declaration and get a deduction for 2017, 2018, 2019, as well as for 2020 when applying to the employer, having previously confirmed the right to a deduction from the tax authority. If a person is retired and no longer working, a return is possible for the previous 4 years.