Date: a month ago   Category: taxes

Lawyers have told how to citizens to receive a tax discount at the state


The state has to return a part of expenses to citizens at delivery of tax declarations. Till May 1, 2015 all taxpayers - natural persons are obliged to submit the declaration on a property state and income in case for tax year they gained the additional income other than the salary in the place of official employment. But not all from them know that it is possible to apply on, a so-called tax discount from the state. The mechanism of compensation Корреспондент.net was explained by specialists of law firm of Prove Group. Citizens who apply for a tax discount specify it at submission of the declaration, and those who aren't obliged to give it for last year can submit the application till December 31 of the current year. "It should be noted that the tax discount can be applied only to income gained within a year in the form of the salary. Therefore such categories of citizens as business owners and self-employed persons, have no right to use a tax discount", - the managing partner of Prove Group Vladislav Kochkarov specifies. For receiving a discount the taxpayer can include a part of the sum of percent for use of the mortgage housing loan, the sum of donations or charitable contributions to the non-profitable organizations, expenses on treatment and introduction of insurance payments. Also tax discount can be provided for the sum of payment of training, a covering of expenses on treatment, the sum of the paid pension contributions to the non-state pension funds. "It is necessary to pay attention that if the taxpayer hasn't used the right to a tax discount by results of financial tax year, then such right isn't postponed to the next tax years", - the lawyer continues. Thus, if the taxpayer has officially confirmed income and in the current year has incurred expenses which are allowed to be included in the sum of a tax discount, the state is obliged to refund a part of such expenses. For this purpose it is necessary to specify the sum of these expenses in the tax declaration and to attach supporting documents. "The expenses incurred by the taxpayer have to be confirmed by payment and settlement documents, in particular, receipts, fiscal or cash-memos, copies of contracts which identify the seller of goods (works, services) and their buyer. The amount is credited on the bank account of the taxpayer opened in any commercial bank or sent by postal order to the address specified in the declaration. Therefore at submission of the declaration it is expedient to attach the statement for a way of return of a tax", - the lawyer emphasizes. At the same time, in Prove Group note that in practice of granting a tax discount to citizens corruption risks are looked through. So, the amount of a tax discount has to be credited into the account of the taxpayer within 60 days from the moment of submission of the declaration, however tax specialists often ignore the term established by the Tax Code and compensate means in any order irrespective of date of receipt of the declaration."

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