The recent article outlines the procedural steps that individual taxpayers can follow to claim eligible deductions from their personal income tax (NDFL). It explains that qualifying expenses include medical services, education, charitable contributions, and certain types of insurance premiums. The guide details how to gather supporting documentation, complete the required declaration form, and submit it through the personal account on the Federal Tax Service portal. It also clarifies the distinction between standard and itemized deductions, emphasizing that taxpayers must retain original receipts and certificates for verification. Moreover, the piece provides a timeline for processing claims, typically ranging from several weeks to a few months, and advises individuals to monitor the status of their applications online. Additional tips cover common pitfalls, such as incorrect expense categorization or failure to meet documentation thresholds, and recommend consulting tax advisors for complex scenarios. The article concludes by encouraging taxpayers to regularly review legislative updates, as changes in deduction thresholds may affect eligibility and potential refunds.