Схема получения налогового вычета за оплату обучения

Схема получения налогового вычета за оплату обучения.

A tax deduction is an amount that reduces the amount of income (the so-called taxable base) from which the tax is paid. In some cases, the tax deduction refers to the refund of part of the income tax previously paid by an individual, e.g. in connection with the purchase of an apartment, treatment, training costs, etc.

As a general rule, tax deductions for personal income tax are granted at the end of the tax period (calendar year) by the tax inspectorate at the place of residence of an individual when submitting a personal income tax return (3-Personal income tax form) with the necessary set of documents attached.

Persons who are not obliged to submit a tax return (e.g. for tax deductions) have the right to submit such a declaration to the tax office at their place of residence throughout the year.

Tax deductions cannot be applied to individuals who are exempt from personal income tax due to the fact that they do not have taxable income in principle.

Such individuals are considered to be individuals:

- Unemployed persons who do not have other sources of income than state unemployment benefits;

- self-employed persons who apply special tax regimes.

An individual who has paid is entitled to a social tax deduction for training costs:

- own training in any form of education (day, evening, part-time, etc.) ;

- full-time education of his/her child(s) up to the age of 24 years;

- Part-time tuition of his/her ward(s) up to the age of 18 years;

- Part-time education of former guardians up to the age of 24 (after termination of guardianship or custody);

- Part-time education of his brother or sister up to the age of 24 years, whether full (i.e. having a father and mother in common with him) or half (i.e. having only one parent in common with him).

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