Prosecutor of the Central District of Togliatti Sabirzyanov R.T.: A social tax deduction allows citizens to reduce tax taxation on physical income

The prosecutor's office explains: how to get a social tax deduction for training

Prosecutor of the Central District of Togliatti Sabirzyanov R.T.: A social tax deduction allows citizens to reduce tax taxation on individual income, that is, pay a lesser amount. Social tax deduction for training in accordance with paragraphs. 2 p. 1 tbsp. 219 of the Tax Code of the Russian Federation (hereinafter – the Tax Code of the Russian Federation) can receive citizens who paid:

– training of your spouse;

– training their children, wards (that is, persons, in relation to are a guardian or trustee);

– Brother (sisters), who is studying in cases of payment by the taxpayer of learning a brother (sisters) under the age of 24 years in full -time.

You can get a social tax deduction in two ways – from the employer and in the tax authority.

To confirm the right to a social deduction to training in accordance with para. 3 paragraphs. 2 p. 1 tbsp. 219 of the Tax Code; Clause 2 of Art. 3, part 5.1 of Art. 14 of the Federal Law of 04.05.2011 No. 99-ФЗ “On the Licensing of certain types of activities” will be required:

1) a copy of the training contract (in the case of conclusion);

2) a copy of the license (extracts from the register of licenses) of the educational organization, if its details are not indicated in the contract;

3) copies of payment documents confirming the payment of training. For example, cash receipts, receipts to the receipt cash regulations, paid bank receipts, etc.

If a deduction is announced to the training of a spouse, children, wards, brother, sisters, then additional will be needed:

1) a copy of the document confirming the relationship and age of the student;

2) a document confirming a full -time form of training (if it is not indicated in the contract). For example, a certificate from the educational institution;

3) a copy of the document confirming guardianship or trusteeship, if the wards are paid.

The employer must provide a deduction starting from the month in which the citizen turned to him with the specified documents.

At the end of the calendar year in which the costs of paying for training were incurred, a social deduction may be provided by the tax inspectorate at the applicant’s place of residence. A citizen has the right to apply to the tax authority for the residue of the deduction, if the employer could not provide him in full (Article 216, para. 1, 6 of clause 2 of article 219 of the Tax Code of the Russian Federation).

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