Pay personal income tax for your activities. How to cancel the tax refund for the beginning - documents, terms, sums and other nuances

The current year of birth in 2019 arouses great interest among rich physical persons. Tax payers want to know what they need to do in order to reduce their tax base, what the size of the service is, how to withdraw money, and other details.

In connection with this, it is necessary to look at this article for all the listed aspects and again and again to look at such concepts as the return of the PDF for the beginning.

A person who has recognized the expense for education, subject to the provisions of the taxable Russian legislation, can withdraw back a share of the spent material benefits. However, for this it is necessary to achieve two such minds:

1. Pay PDF. The income tax is usually deducted at the rate of 13% of the salary. Moreover, individuals who do not work officially cannot receive insurance for this tax deduction. If the tax payer, in addition to the main salary, has additional income, he is also required to pay 13% of them.
2. Start at the licensed installation. Before you choose to submit documents for the activity, you need to find out what license you have to carry out this type of activity. Otherwise things won't work out.

Please note that the category of educational deposits includes not only universities, colleges and technical schools. This may also include various driving schools, accounting schools, etc.

What is the size of the tax deduction for lighting?

In 2019, it is customary to include the tax collection for education into the category. Because most types of social tax payments, insurance for essential services is insured by the payment of 13% of the total amount spent by the tax payer.

Thus, if a physical person paid an amount equal to 40,000 rubles for water lessons in 2019, then she owes 5,200 rubles ((40,000/100%) * 13%).

However, the rules of care in certain situations are not as simple as they appear at first glance. When calculating the amount of the tax deduction for the beginning of the trail, pay attention to the following details:

• The amount of the paid PDF. Compensation for official services, as a rule, is collected from the state budget, which was previously found as a tax collection from the income of the applicant for health care. You can turn a connection with it for the beginning for no more than the amount that was given on the PDF.
• Maximum limit. Some days of light may reach a high level of heat and 13% of it can reach a significant amount. However, the maximum amount of compensation that a tax payer can receive is 15,600 rubles. Thus, since 13% of the contribution amounted to 15,600 rubles, then the tax payer will receive the maximum possible tax payment for the beginning of the 2019 year.

IMPORTANT! Sometimes it’s so complicated that a person chooses to pay for the care of his daughter, son, sister or brother. In such situations, the tax payer also has the right to a shortened subscription base, but for this it is necessary that the start be completed only in full-time form.

How to get rid of the bathroom

In 2019, the process of reversing the income tax for light services will not pose any difficulties for the tax payer. Everything is simple to complete - you just need to submit the data to them, send them for review to the tax inspectorate at the place of registration of the individual and reach the verdict. If the result of this procedure is successful, the individual will be able to withdraw funds from their bank cards within a month after the documents were submitted.

What kind of time terms are expanding in social culture

However, before starting to complete the documentation, it is strongly recommended that you pay attention to the following aspects:

1. As of the date of PDF verification. Health insurance may be charged in excess of expenses incurred in 2016. And if the tax payer has paid the due date for the 2017 year and wants to cancel the compensation, then the money will be available at the beginning of the year no earlier than the 2019 year.
2. As of the date of submission of the documentation package. Papers required to change the submission base must contain information for the entire submission period. In connection with this, you will need to submit documentation for health care for 2017 in 2019 (or 2019 and 2020).
3. Lines for the provision of social health care. Today there is a general rule - you can withdraw back the income tax for expenses that prevent payment of expenses for no more than three days.

For example, if an individual paid a fee for acquiring a primary mortgage for five years (from 2012 to 2016) and decided to change the size of the deposit base in 2019, then compensation I'll be sure to start with 2014.

Documents

To reverse the tax payment for deductions of the initial nature, you need to collect two main types of documents - a declaration under the 3-PDFO form and a declaration, folded under the 2-PDFO form, and also write, which represents the filing of the tax payer about the tax in irahuvannya.

In addition to three basic documents, it is necessary to prepare low-level papers that are directly related to the initial process:

• Please about navchannya. Having accepted the lesson, start with it and make an agreement. In this document all thoughts, authorship and period of preparation are assigned. The original of the agreement is kept in the walls of the initial mortgage, and the tax payer sees a copy of the document.
• Vitratny documents. In order to confirm to the tax inspector that the payment was completed successfully, you will need to provide all the necessary documents to document this payment transaction.
• License In some cases, license data is included in the agreement. However, if this is not recorded in this document, the license must be certified.
• Certification. If an applicant for health care wants to deduct a penny compensation for paying for the education of relatives, he is required to obtain a copy of the birth certificate. We really appreciate that this document needs to be spelled out clearly.

Innovation

This can now be signed out through a robot seller. For this you need to fill out an application for the name of the potter and hand it over to him for review.

The advantage of the method of changing the basis of subscription through a robot seller is that individuals do not have to pay at all until they reach the end of the river to which the fee has been paid for the training.

The application can be submitted immediately after the completion of the survey. Thus, the procedure for establishing social health care will definitely improve.

Remaining update of Cherven 2019

In accordance with the Tax Code of the Russian Federation, if a father pays for the education of his children, he has the right to return part of the wasted money to the court in order to recover the tax return.

Since at the moment you are not at all familiar with the process of taking out medical insurance, we would like to get acquainted with our articles first: Information about taking out medical insurance, Documents for taking out medical insurance, The process of taking out medical insurance Nya for navchannya. In this article, we will not once again dwell on the basic concepts associated with the drainage (the essence of the drainage, the process of removal, the terms of rotation, etc.), but will focus on the features and intricacies associated with the design of the supply drainage for teaching children.

Size of supply drainage

The amount of health insurance for children is determined within the calendar period and is determined by the following factors:

1. You can’t turn yourself around for more pennies, no they overreacted to the budget of the additional tax(close to 13% of official salary). Obviously, since you did not have official income, and you did not receive income tax, then you will not be able to withdraw your health insurance.
2. With Zagalom you can return up to 13% of your childcare expenses, up to no more than 6,500 rubles per year per child. This is connected with this The maximum amount for medical care cannot exceed 50 thousand. rub. on the child's skin(50 thousand rubles x 13% = 6500 rubles).

Butt: In 2018, Portnov A.M. having paid for his daughter Daria's university education in the amount of 75 thousand. rub. and donated a paid school jacket to his son Sergius in the amount of 36 thousand rubles. At the rate for 2018, Portnov earned 300 thousand. rubles (and having obviously paid the additional tax in the amount of 39 thousand rubles).
After the end of 2018 fate, 2019 fate, Portnov A.M. You can get your health care from a person: 50 thousand rubles. (Maximum size of health care per child) x 13% + 36 thousand rubles. x 13% = 11,180 rub. The remains of the Tailors will stick to fate by paying a higher tax, lower than 11,570 krb., then the recovery can be maintained in full.

Obzhenya behind the age of a child

You can only get rid of health care for your child’s education in the same way: because at the time of payment the child’s payment had not reached 24 years(Clause 2, clause 1, Article 219 of the Tax Code of the Russian Federation, List of the Ministry of Finance of Russia dated December 21, 2011 N 03-04-05/7-1085).

Butt: Daughter of Kotov O.O. Anna starts at the institute for full-time study. In 2018, the number of cats has grown to a size of 7 thousand. rub. It's a calendar month. With 1 ruble in 2018, Ganni received 24 rocks. Apparently, cats can be taken care of by spending a little money on grooming, which costs up to 1 ruble. The amount of water supply for 2018 is set to: 5 months. x 7 thousand rubles = 35 thousand rubles. (RUB 4,550 before turning back).

Obzhenya behind the form of navchanya

Virtue for raising children is only possible in this situation, when the child starts studying in full-time(Clause 2, Clause 1, Article 219 of the Tax Code of the Russian Federation). For such forms of attendance, such as evening, part-time, part-time, and rehabilitation, it is not possible to cancel (List to the Ministry of Finance of Russia dated 03.24.2017 No. 03-04-05/17204, dated 05.27.2016 No. 03-04-05/3065 5, dated 13.09 . 2013 N 03-04-05/37885)

In this case, when submitting documents to the filing authority, the father is required to confirm the full-time form of birth of the child. This can be done in one of two ways (List of the Ministry of Finance of Russia dated 10/08/2014 No. 03-04-05/50631):

• above-average entry in the contract with lighting installation(Such a note may be found in all contracts for the provision of public services);
• a glimpse of what the lighting installation looks like(I will make a note about the form of entry into the contract as soon as possible).

Notatka: Early learning is a standard form of education that conveys gradual learning, and in absentia - periodically, which conveys episodic work and independent preparation beyond the initial plan. Obviously, such forms of education as part-time/evening/full-time, are carried out in most cases only until secondary-specialized or advanced education is achieved. Training courses, sections, additional courses, classes in a driving school, regardless of the frequency and difficulty of taking them, are most often respected by the full-time form of training.

Butt: In 2018, Pavlov I.I. having paid for training in a driving school to his 22-year-old son Kostyantin with a size of 25 thousand. rubles So, as the beginning of driving school progresses to full-time education, Pavlov I.I. You can withdraw the amount of 25 thousand for the year 2018. rubles (up to return 25 thousand rubles x 13% = 3250 rubles).
In this case, if the agreement with the driving school does not stipulate that the training took place in full-time form, then before the documents it is necessary to add a statement from the driving school about the form of training (shown after a comma).

Butt: In 2018, Rusov N.O. paying:

• I started studying at the university for part-time and part-time study of my daughter Olenya, whose size is 40 thousand. rub.;
• English language courses from his son Pavel for 30 thousand rubles;

Olena’s remains begin at the part-time and part-time department, recovery and education Rusov N.A. It’s not possible to remove it. Therefore, a maximum of 30 thousand rubles can be returned for 2018. * 13% = 3900 rub.
In this case, if the contract for the courses does not indicate that the training took place in full-time form, then before the documents it is necessary to add a contribution from the initial deposit, where the courses were taken about the form of training (this must be completed).

Why can you get rid of your health care?

If you continue to pay for the child (up to 24 years), this form of care (only full-time) can be charged for payment for the child’s basic services in any case that has a permissible license. Zokrema, vidrakhuvannya can be issued for:

• payment for preschool services at the kindergarten;
• tuition fees from the school;
• payment for additional lighting in groups and sections;
• payment for driving school tuition;
• payment for education at secondary special initial institutions (lyceums, colleges, etc.);
• payment is made from VNZ.

However, it is important to note that healing is expected only for light services. For example, it is not possible to deduct health care for paying for re-supply or food for a child in kindergarten (only for the provision of public service there) or for paying for re-supply for an extended day group at school.

Notatka: Rehabilitation may also be withdrawn if lighting services are withdrawn from an individual business without a license from any one of the types of economic activity and lighting services (Sheet of the Ministry of Finance of Russia dated August 18, 2014 No. 03-04-05/41163).

Who are the documents being drawn up for?

The greatest number of nutritional and nutritional problems in child care are associated with paperwork.

In perfect fit all documents may be registered in the name of the father:

• In the contract for the provision of light services, Father is responsible for the assignments as a contractor and a payer;
• payment documents (receipts, cash orders, etc.) will also be issued in the father’s name;

When the documents are drawn up for any of the fathers, there is no significance (div.).

Obviously, since you are still completing the agreement/paying in advance, we will be happy to prepare the documents ourselves in this manner. In this type of daily problems with health care, nutrition from the supply organs in the process of removal is not your fault.

However, in practice, situations often arise when everything is not so ideal: an agreement is issued only for children, or payment documents indicate the child’s name as a payer. Let's take a look at the three broadest types of attacks more clearly.

The registration agreement is for the father, the payment document has the name of the child designated as the payer.

In this case, the father can try to remove the need for treatment by additionally authorizing the introduction of fruits in the name of the father (sheet of the Federal Tax Service of Russia dated May 17, 2012 No. ED-4-3/8135, List of the Federal Tax Service of Russia on m. Moscow dated 09/16/2009 N 20 - 14/4/096655, issued 07/17/2009 N 20-14/4/073837@, Praise to the Constitutional Court of the Russian Federation issued 09/23/2010 N 1251-О-О). The power of attorney must be given in written form and does not require notarization (sheet of the Federal Tax Service of Russia dated May 17, 2012 No. ED-4-3/8135). Please note that the position of the tax authorities, even if they trust the proof of payment by the father, is ambiguous, and therefore it is possible to inform the veterinarian (You can check the price with its subordinate inspectorate).

The contract is executed only for a child; the payment document has the name of the father designated as the payer.

Please note from the Ministry of Finance sheet dated 08/24/2015 No. 03-04-05/48662 to obtain insurance, you will have documents that confirm your actual expenses for expenses (payment documents issued in your father’s name). In this case, it is of no importance that the contract with the lighting installation was laid down with the child. Golovna, so that she (agreement) brings the child’s training to a reliable lighting installation.

Thus, in this case, the father has the right to pay for medical insurance, inform the doctors that there are no provisions in the contract for the provision of light services (this position is also confirmed by the List of the Ministry of Finance of the Russian Federation dated 18.06.2 015 No. 03-04-05/35299).

The agreement and payment documents are issued for the child.

The situation, if all the documents are drawn up for the child, and the doctor wants to get rid of the father, is a combination (and the worst case) of two descriptions of the situation. However, based on the above descriptions, we respect that my father has the right to submit documents for medical treatment in this regard, fragments:

However, as in previous situations, the remaining solution is to ensure that this verification is dependent on the position of the filing inspection, such as conducting a desk verification of documents. You can contact your feeding authority and clarify its nutritional position. If you are a virahuvanna, you also have the right to submit money to the tax authority.

Documents can be issued in the name of any father

As we noted in the previous section, it is important that the supporting documents (agreement, payment documents) be issued in the name of the father. However, in this case, it doesn’t matter at all who the grievances will be filed against. However, once the supporting documents are issued by one of the friends, the other person has the right to revoke the child’s health insurance. Therefore, according to the provisions of the Family Code of the Russian Federation, money is wasted, education is spent, and the power of a friend is strong. Obviously, if you do not have documents confirming the right to health care, you will have to pay for the care of your child. (Sheet of the Ministry of Finance of Russia dated 18.03.2013 N 03-04-05/7-238, Sheet of the Federal Tax Service of Russia dated 13.03.2012 N ED-4-3/4202@, Sheet of the Federal Tax Service of Russia for Moscow dated 10.06.2013 N 20- 14/057666@) If the documents that confirm that are issued for someone else (not the one who is claiming health care), then you must add a copy of the certificate of service to the set of documents for health care.

Butt: Born in 2018 Kalinin O.M. and Kalinina N.T. paid for your son's education at a fee-paying school of 40 thousand. rubles In this case, the agreement for the provision of light services and payment documents were issued in the name of the friend. Prote, take care of Kalinina N.T. I can’t, since 2016 I’ve been on maternity leave (and obviously don’t pay taxes on my income). In this case, regardless of the fact that the documents are issued in the name of the squad, the recovery from a permanent obligation can be revoked by their man Kalinin O.M.

Judging by the views of our readers, the topic of tax recovery is already very interesting for many of them, and we will continue to highlight it on our website. Today we are talking about compensation for part of the expenses that Russians have spent on their lifelong endeavors.

What is the supply of health care?

Let us first remember that the tax benefit (NV) is one of the types of tax benefit for workers, from the salary of which the tax on income, such as personal income (PDFO), is deducted. This belief cannot be given, for example, to an unemployed pensioner or an unemployed student, as there is no income, which would reduce taxes to the budget.

Nina in Russia will have the following types of tax treatment:

• standard;
• social;
• mainovium.

Tax-based health care services are starting to be included in the category of social health care. Let us pay attention to the fact that it is possible to withdraw the tax benefit not only for the inheritance, but for the inheritance of close relatives.

Size of the tax bill

Subject to the provisions of the Tax Code, the tax payer receives 13% of the amount spent on expenses (13% is the same as the tax rate). Thus, compensation does not include the entire amount of donations, but only the amount of excessively paid taxes through calendar fate.

It is completely obvious that the state has established a limit on expenditures for lighting, and for any tax benefit it does not work.

The size of NV or compensation (the key word) cannot exceed the total amount of taxes, overextended by the payer of taxes to the budget for a certain period of time.

Galuz zastosuvannya

Subsequently, the Russians claim the right to take away their taxes on navchannya:

1. in children's nurseries;
2. in schools;
3. at VNZ;
4. in the fields of additional education (so-called) for adults, for example: advanced training courses, driving schools, primary employment service centers, training centers for foreign languages, etc.;
5. in settings, power, additional education (by analogy with the previous one) of children, for example: children, so called mystery schools, as well as children’s and youth sports schools, music schools, etc.

Moreover, an important point is the ability to remove coverage from state (municipal) institutions, and from private ones. The Tax Code also does not delimit the right to choose lighting installations within the borders of Russia.

The regulation in which the initial investment is carried out is subject to a significant license, which confirms the status of the initial mortgage. On the right, it is clear that it is important that such types of publicity activities, as it is not surprising, do not require licensing, so there is a stench of “blame for the bows” of the topic we are considering. Unlicensed work includes, for example, one-time lectures, one-time seminars, individual teaching activities and other initial activities.

If the business for which the tax payer works has incurred expenses for his work (the money was not collected from the worker), then the tax payment will not be due.

Pay attention also to the situation, so that once you pay for the beginning of the maternal (family) capital, NV will not be given.

Term of limitation

The tax payment must be completed after the end of the tax period - according to calendar fate, so that expenses for the period of 2018, for example, compensation can be deducted from the 2019 year, not earlier .

And what about these tax payers, who immediately did not formalize and did not withdraw the tax payment? The limiting term of annexation for definitive compensation (term of limitation) is 3 days. In other words, in 2019 you can turn back the money (or some of it) spent on the beginnings of 2016, 2017 and 2018.

Respectfully, the excess of non-vikoristic, powerful, social NV, it is important not to be transferred from one calendar day to another. The amount of expenses that exceed the established limit of compensation does not contribute to the suffering of the fatal fate.

Podatkovy virahuvannya for vlasne navchannya

Practicing Russians have the right to withdraw tax benefits by completing their studies in whatever form they choose - full-time, correspondence, evening or otherwise. The subsidized amount of income from pouches for the calendar year 2016 will be changed to 120,000 rubles; Needless to say, this is the maximum cost limit for insurance coverage in 2013 and 2014.

Therefore, the total amount of income that is subject to taxation will be reduced by 120,000 rubles, and the maximum amount of compensation (returned to the tax payer) in the warehouse: 120,000 * 13% = 15,600 rubles per income.

Example #1. Working at the enterprise and starting at a driving school for a fee (the total amount of money spent on the start amounted to 18,000 rubles), the tax payer returned to the tax service after completing the duty for the tax of NV.

Rate of compensation:

• Replacement of the amount of income, which extends the loan: (480,000 - 120,000) * 13% = 46,800 rubles. /Rik;
• The amount that supports the paid tax payer: 62400 - 46800 = 15600 rubles. per rik.

From the total amount of deductibles for expenses (18,000 rubles), the tax service will compensate the maximum possible amount of deductibles, which is equal to 15,600 rubles.

Tax donation for the care of children and wards

Compensation from the PDF can also be withdrawn by fathers, guardians or custodians who paid for their children or dependents. The maximum amount of expenses that will be insured at the time the tax is calculated is 50,000 rubles per river.

When paying for a child's education, it is necessary to reach the following minds:

• The age of children who are just beginning is not guilty of experiencing 24 fates;
• the form of childcare is less than full-time;
• The agreement to pay for basic services may not be in the name of the child, but in the name of the father, who will later claim the benefit from the tax.

The limit for the amount of benefit has been established for both fathers (pikluvalniks), and not for each of them. If the family pays for the care of a number of children, then compensation payments will be paid for each child.

Butt No. 2. The tax payer paid for the donation at the music school with a draw, and the total amount of money was spent - 48,000 rubles. What is the size of the subsoil drainage along the rock?

Rate of compensation:

• River income: 40,000 rub. / M-ts * 12 m-tsiv = 480,000 rub. /Rik;
• The amount of the amount reduced and over-inflated to the PDF budget: 480,000 * 13% = 62,400 rubles. /Rik;
• In exchange for income, which extends the loan: (480,000 - 48,000) * 13% = 56,160 rubles. /Rik;
• The amount that supports the paid tax payer: 62400 - 56160 = 6240 rubles. per rik or 48000 * 13% = 6240 rub. per rik.

Butt No. 3. The tax payer dutifully paid 60,000 rubles for his son’s birth and 30,000 rubles for his daughter’s birth. What is the amount of tax compensation?

Rate of compensation:

• River income: 40,000 rub. / M-ts * 12 m-tsiv = 480,000 rub. /Rik;
• The amount of the amount reduced and over-inflated to the PDF budget: 480,000 * 13% = 62,400 rubles. /Rik;
• The maximum amount of deduction for the purchase of a child is 50,000 rubles, the amount of deduction for income for supplying a warehouse: (480,000 - 50,000 - 30,000) * 13% = 52,000 rubles. /Rik;
• The amount that supports the paid tax payer: 62400 - 52000 = 10400 rubles. per rik or 50000*13% + 30000*13% = 10400 rub. per rik.

Podatkovy virahuvannya for nuvchannya brother, sister

The tax payer has the right to pay the debt of his brother (sister), in which case it is possible to speed up the tax benefit if the following minds are removed:

• brother or sister guilty but no older than 24 years;
• brother or sister of the culpable mother of a married couple with a tax-paying father (or one married father), the benefit does not extend to dual legality;
• the form of navchannya is less than full-time;
• The agreement for payment of light services may be deposited not only in the name of the accountant, but also in the name of the tax payer.

The maximum amount of expenses for lighting, which is insured when calculating the tax, is 120,000 rubles per river.

Sukupna vitrata

It is strictly necessary to pay for the total amount of expenses that are insured at the time of calculating the tax compensation. Crimea NV In case of expenses incurred in the category of social health insurance, compensation is provided for the following expenses:

• for bathing, for taking medications;
• for beneficence;
• on non-state pension security (cited from the regulatory document) and voluntary pension insurance;
• for the accumulative part of the labor pension.

All expenses incurred by fate for these articles are created as a total expense. Among those looked at, it was conveyed that over the course of the calendar year, other expenses, in addition to paying for homework, tax payers were not small.

When calculating the NV, the total daily wages of the worker are insured, including all types of wages for life (health, children, brothers) plus other wages. Let's take a look at the breakdown of compensation with the arrangement of aggregate expenses.

Butt No. 4. Let's hope the tax payer paid 80,000 rubles for studying at the university and added funds in the amount of 60,000 rubles. What will be the value of NV?

Rate of compensation:

• River income: 40,000 rub. / M-ts * 12 m-tsiv = 480,000 rub. /Rik;
• The amount of the amount reduced and over-inflated to the PDF budget: 480,000 * 13% = 62,400 rubles. /Rik;
• The total amount of the total expenditure: 80,000 + 60,000 = 140,000 rubles. /Rik;
• The maximum amount of river deposits is 120,000 rubles, the amount of income for supplying a warehouse: (480,000 - 120,000) * 13% = 46,800 rubles. /Rik;
• The amount that supports the paid tax payer: 62400 - 46800 = 15600 rubles. per rik or 120,000 * 13% = 15,600 rub. per rik.

Required documents

To claim tax compensation, the tax payer must contact the tax service after the end of the calendar period by submitting the following documents:

1. Passport;
2. The filing declaration is accompanied by a large number of 3-PDFO forms;
3. Confirmation, obviously, of the 2-PDFO form (you are welcome) from the place of work;
4. Application for PDF verification;
5. Payment documents that confirm payment for the initial payment;
6. The agreement for the beginning, obviously, with additions and, perhaps, additional agreements before;
7. Initial mortgage license, if the agreement does not specify license details;
8. Documents that confirm the level of dispute (when paying for children, brothers);
9. Documents that confirm the full form of the contract, since this agreement is not specified in the contract;
10. Documents that confirm employment and guardianship, at the time of payment for wards.

There is a special proposition for visitors to our site - you can safely refuse the consultation of a professional lawyer by simply depriving yourself of your meal from the form below.

The government of Russia has come out with a proposal to make it easier for medical workers to process their insurance claims. It is reported that as of 2019, the tax payer for the reorganization of the river PDF will only need to submit a simple application to the tax authority, as well as the robot seller.

There is a designated social contribution to health care and the possibility of returning part of the expenses spent on home care (both your own and those of close relatives).

In minds, this type of insurance is based on the status of a resident of the Russian Federation and income, which is subject to a rate of 13%.

What expenses can be waived?

1. Podatkova virahuvannya can be withdrawn for vitrats on:
   • vlasne navchannya – behind whatever form navchannya (day, evening, correspondence then);
   • care of children (including adopted children), as well as siblings up to 24 days, for full-time training. If a brother or sister is under guardianship, then the exchange of up to 18 years for the wards will never stagnate;
   • education of children under the supervision of a woman up to 18 days(the number of children in the world up to 24 days) for full-time training;

   Note: Sheet dated October 24, 2016 No. BS-4-11/20142 FNR RF put a check mark on the possibility of declaring recovery by one person for committing another. The Federal Tax Service explained in a document that one person does not have the right to deny health care for another, but at the same time you can claim that person for the right to pay, regardless of who paid for it.

Features of the health care application

1. The limiting scope of health care for the education and education of brothers and sisters is 120,000 rub. You can turn up to 13% of expenses incurred, but no more 15,600 rubles(without care for raising children);
2. Amount 120,000 rub. It is suitable for all social care (except for the expensive care and education of children). How to drain it yourself, turn it on before supply drainage – It is believed that the tax payer himself;
3. Amount of health care for children , Stocks 50,000 rubles. for the people. The maximum amount before turning into hands will be equal 6500 rub.(50,000 x 13%). Thus, for 2 children you can get health care in the amount of 13,000 rubles, for 3 - 19,500 rubles. etc.

The exchange rate for vitrats on childcare (RUB 120,000) and for vitrats on childcare do not apply one on one get your insurance securely. Tobto. can be turned up to 15,600 rubles. for vlasne navchannya + 6500 rubles. for caring for the skin of your children.

Note: amount of 50,000 rubles. for childcare, and a sleeping area for both parents. So only one of the fathers can use the money spent on their children’s education.

The social tax for health care is worth spending on getting started. just for the minds What is the lighting installation? I have a license or any other document that confirms its status as the initial mortgage.

Note: since the training was carried out in an individual entrepreneur, since it was carried out independently and does not require hiring pedagogical workers, the availability of a license is not required.

4. The bathroom can be removed not just z vitrat na navchannya the sovereign VNZ, and from commercial initial mortgages (for the fact that they have licenses):
   • children's kindergartens and schools;
   • centers for additional education for adults (driving schools, foreign language courses, etc.);
   • centers for additional education of children (music schools, sports sections, etc.).
5. Subsidiary health care can be withdrawn at the expense of both Russian and foreign medical bills. It is important to note that the turnaround will increase the cost of spending, which is directly related to the process of beginning. The cost of travel to the place of origin, accommodation and food, including to the warehouse, does not extend;

Virus can be withdrawn only in the same period as in the period in which the advance was paid, and there was income that is subject to PDF at a rate of 13% (in addition to dividends, which is subject to the same rate);

Note: It is necessary to note that there are no clear invoices for the collection of insurance, since at the time of payment the initial income was daily. Moreover, the List of the Federal Tax Service of the Russian Federation dated February 18, 2010. N 03-04-05/7-110 the financial department indicated the possibility of withdrawing insurance, as income є at the time of application pіlgi. However, in practice, applicants, as a rule, rely on this claim, since at the time of payment the applicant does not have taxable income.

6. The key importance for the application for insurance is the date of payment, and that is not trivial. So, if in one person you have to pay for the beginning for a few days, then you can deduct the deductions only for the period in which the deduction was made, and not for the entire period of the beginning;
7. The surplus of the drainage supply will not be carried over to the next period. Since it was not possible to remove all the faith in one person, it would not be possible to transfer it to the next river;
8. Virahuvannya for navchannya - Bagatorazovy. You can declare it shortly within the established limit;
9. The term of prescription is the term of prescription - no more than three rocks z date pay navchannya. In this way, in 2018, the cycle can be reversed from the progress made in 2017, 2016, 2015;
10. The agreement and payment documents may be completed before the applicant receives medical treatment;
11. Podatkove virahuvannya don't get my hopes up, at the same time, since the task was fully paid for in exchange rates maternal capital

Apply a dose of hydration to the vitrat on the beginning

Example 1. Health care for learning

Wash off the toilet

60,000 rub.

480,000 rub.

62400 rub.(RUB 480,000 x 13%).

Rozrakhunok subdatkovy drakhuvannya

Investment expenses for 2018 were 60,000 krb. the bundle with which the bag will be equal before turning it into your hands 7800 rub.(RUB 60,000 x 13%).

Remnants for the year 2018 Petrov I.A. having paid the additional tax in the amount of over 7,800 krb. Subsidiary health insurance can be withdrawn from regular duty – 7800 rub.

Example 2. The cost of health care is over 120,000 rubles.

Wash off the toilet

In 2018, Petrov I.A. paying for your studies at the institute 130,000 rub.

Removal of income and payments of PDF

Income for 2018 of engineer I.A. Petrov sklav 480,000 rub.(RUB 40,000 (salary) x 12 months).

The size of the PDF (profit tax), withholding by the robot seller for the river, sklav 62400 rub.(RUB 480,000 x 13%).

Rozrakhunok subdatkovy drakhuvannya

In 2018, the amount spent on education in 2018 amounted to 130,000 rubles, since for all social health insurance a limit of 120,000 rubles was established, the amount that must be due until the end of the year is expensive: 15600 rub.(RUB 120,000 x 13%).

Let's talk about 2018 Petrov I.A. Having paid the additional tax in the amount of over 15,600 krb., you can have a permanent obligation for the tax service – 15600 rub.

Example 3. Child care

Wash off the toilet

In 2018, Petrov I.A. by paying for your son's full-time education at the institute 70,000 rub.

Removal of income and payments of PDF

Income for 2018 of engineer I.A. Petrov sklav 480,000 rub.(RUB 40,000 (salary) x 12 months).

The size of the PDF (profit tax), withholding by the robot seller for the river, sklav 62400 rub.(RUB 480,000 x 13%).

Rozrakhunok subdatkovy drakhuvannya

Vitrati Petrova I.A. for childcare in 2018, 70,000 rubles were deposited in the family, and as for childcare expenses, a limit of 50,000 rubles was established. 6500 rub.(RUB 50,000 x 13%).

Let's talk about 2018 Petrov I.A. Having paid the income tax in the amount of over 6,500 krb., the wine tax can be withdrawn from the regular debtor 6500 rub.

Example 4. Health care for the care of many children

Wash off the toilet

In 2018, Petrov I.A. paying:

• Starting your eldest son at the institute on a full-time basis starting in size 70,000 rub.
• Starting your young son at a paid kindergarten near Rosmira 40,000 rub.
• The education of my daughter at the institute on a part-time basis began at the age of 60,000 rub.

Removal of income and payments of PDF

Income for 2018 of engineer I.A. Petrov sklav 480,000 rub.(RUB 40,000 (salary) x 12 months).

The size of the PDF (profit tax) withheld by the robot seller for the river sklav 62400 rub.(RUB 480,000 x 13%).

Rozrakhunok subdatkovy drakhuvannya

For vitrats on the care of the skin of a child, a deduction of 50,000 rubles has been established. and unimportant to those who have learned from their elder son Petrov I.A. Having paid 70,000 rubles, you can only turn for a new wine: 6500 rub.(RUB 50,000 x 13%).

For the learning of the young son, the amount that is due before turning, we respect: 5200 rub.(RUB 40,000 x 13%).

Oskolki daughter of Petrova I.A. provides illumination for correspondence form navchannya, donation for this navchannya Not transferred.

All children at once to Petrov I.A. before turning the sum is placed in the following size: 11700 rub.(6500 rub. + 5200 rub.).

That's why for 2018 I.A. Petrov. Having paid the additional tax in the amount of over 11,700 krb., you can have a permanent obligation for the tax service – 11700 rub.

Example 5. Virus for learning together with other social healthcare

Wash off the toilet

In 2018, Petrov I.A. having paid for his studies at the institute in the amount of 80,000 rubles, as well as the medicines necessary for the treatment of his friends, in the amount of 60,000 rubles.

Removal of income and payments of PDF

Income for 2018 of engineer I.A. Petrov sklav 480,000 rub.(RUB 40,000 (salary) x 12 months).

The size of the PDF (profit tax), withholding by the robot seller for the river, sklav 62400 rub.(RUB 480,000 x 13%).

Rozrakhunok subdatkovy drakhuvannya

Vitrati Petrova I.A. for 2018 folded 140,000 rub.(80,000 rubles (for medical care) + 60,000 rubles (for medicines)), but since the amount of social insurance for the river cannot exceed 120,000 rubles, you can turn it back only: 15600 rub.(RUB 120,000 x 13%).

That's why for 2018 I.A. Petrov. having paid a tax in excess of 15,600 rubles. 15600 rub.

Methods for removing the drainage

Through the Federal Tax Service

The procedure for recovering your health insurance through the tax service follows the 3rd stage:

The first stage is the collection of necessary documents

In order to obtain a tax payment for your insurance, you will need to collect the following documents:

1. Declaration 3-PDFO. Please note that the form of the declaration may be relevant for the cause for which the faith is claimed. Even though the declaration is made for the year 2017, the declaration may remain relevant for the year 2017.

Addendum 2-PDFO. They can be recorded in the accounting department behind the place of work (as you have worked in many places in the world - it is necessary to take evidence from the skin place).

Note: dovidka 2-PDFO does not enter until the transfer of obligatory documents required for submission upon application for recovery.

Agreement with lighting installation, who is prescribed vartіst navchannya. A copy of the agreement is submitted to the Federal Tax Service, especially certified by the applicant (the back of the copy may be signed).

The contract may have implications license details on advanced lighting activities. If applicable, you must provide a copy of the license.

If the destiny of the advance has been advanced, it is necessary to submit documents that confirm this advancement. As a rule, this Dodatkova Zgoda before the agreement iz the appointments of new plans.

2. Copies of payment documents, which confirms the fact of payment (receipts, payment orders, etc.). Payment documents may be issued to the person under whom the contract was signed.

Upon application of the taxable health insurance for the care of children (brothers, sisters) dodatkovo it is necessary to submit the following documents:

1. Increase from the initial mortgage, which confirms I'll get back into shape(only necessary in this case, since the agreement does not specify the form of commencement).
2. Certificate about the people of the child + copy.
3. A copy of the certificate of love (required in cases where the documents are issued for one person, and health care for the child’s care takes away from the other person).
4. Documents, What confirms controversy? with brother and sister (testimony about the people).

Note: The transfer of documents does not interfere with the expansion of the document. The Department of the Subsidiary Authority will accept documents for the purpose of recovery due to the fact that 2-PDFO has been completed and other documents that are not designated are illegal (FNP Sheet dated 11/22/2012 N OD-4-3/19630@).

Regain respect When submitting copies of documents to the Federal Tax Service, it is recommended to use their originals.

Another stage is the transfer of collected documents to the tax authority

You can transfer your collected documents in the following ways:

1. Especially having reached the territorial tax authority for the place of residence. In this way, the filing inspector will specifically check all documents and, if necessary, any documents are not available or need to be corrected.
2. Through a representative for a notarized power of attorney (some tax services accept documents with a handwritten power of attorney).

By mail– a valuable sheet with a description of the investment. To do this, you need to put the documents in an envelope (the envelope is not sealed) and put 2 copies of the postal order with all the enclosed documents re-wrapped.

With this method, there is no need to submit a deposit service, unless a settlement has been allowed or the package of documents collected is not in full possession, and will be found out only after 2-3 months (after verification of the documents).

3. For help, please contact the special office of the tax payer (LKN), published on the website of the Federal Tax Service of the Russian Federation. In order to deny access to the LKN, you need to go to any relevant authority to create an account record and change the login and password to enter the new one. For this you need to take your IPN and passport with you. There is no fee for connecting to LKN.

Regain respect, declaration 3-PDFO and a set of documents necessary for withdrawal of tax collection, can be submitted to the tax service with a drawl of the rock, before the end of the period during which recovery is declared.

The third stage is verification of documents and removal of the filing system.

Verification of the filing declaration and documents supplied to it is carried out in over a period of 3 months from the day of their taxation to the taxation authority.

Within 10 days after the verification is completed, the tax service may send a letter to the tax payer’s address informing them of the results of the verification (given or approved by the tax service).

If your child has a paid form of education, then registering a donation fund will allow you to turn the sum of your money back. Find out who should pay and how to withdraw the tax payment for the activities of the RF citizens.

Podatkovy vydrakhuvannaya for navchannya

The country's legislation has a provision that provides for possible compensation from the amount that people spent on the care and light of their children. The contribution for training is part of the income, spent on training at VNZ or in courses, so it is not subject to payment. If a person works on official work, then it is possible to reverse the income tax for the beginning from the accumulated and previously paid amount in an amount of no more than 13%.

The right to return the income tax for work is vested in the following payers:

• they can present official documents about payment (check, receipt, indicating where the money was sent by what method);
• paid their dues to the commercial and sovereign authorities;
• officially processed – this mental and obligatory person, who is not registered in the enterprise, has no right to compensation;
• pay taxes regularly (if a person works in an organization, then accounting is responsible for the nuts and bolts of this work; if a person is an individual entrepreneur, then pay taxes on this independently).

In some cases you can get rid of it

Submit to remove the rotation of the butt tax for the beginning:

• payment for the services of the leading organizations, for which the citizen himself specifically took courses or educational programs;
• payment for childcare (up to 24 years);
• social expenses for the education of a brother or sister for full-time education (up to 24 years);
• all documents regarding payment are registered in the name of the citizen who wants to cancel the PDF return;
• Compensation without any restrictions is required when you issue a license. If you rely on relatives (children, brothers, sisters), then you can only compensate for expenses on learning in case of emergency, since life began exactly the same age no more than 24 years ago;
• How people began at the official primary institution (university, institute, technical college, driving school).

Documents for submitting a tax for labor

In order to withdraw the sum of compensation from the state, you need to prepare all the documents for tax collection for your work. List of required documentation:

1. The declaration of taxes on personal income has been completed. Timing frames - rik, who has paid off the beginning. The form and certificate can be found in the inspection department, which is located at the place of residence or on the FNP management website. Also on the FNP website you can download a special program that is useful for filling out the declaration at home.
2. Agreement from the lighting organization (photocopy). The validity of this agreement is the value of the individual payer and confirmation of payment. The text may insure the full amount of the payment for the giant’s pension. If the payment has been changed, then all payments from the changed payment will be added.
3. A note about the form of learning. A document of this type is required because the form is not specified in the agreement.
4. Evidence that confirms expenses for the account (checks, orders, bank receipts) with the protection of personal data.
5. Certificate about the people (photocopy). In order to issue a refundable tax for child or brother (sister), you need a certificate of birth, which confirms your family history.
6. Documents about sex and opiation.
7. Application for turning PDF with bank details of the bank account, where the compensation should be turned.

When a person presents to the inspector uncertified copies of documents notarized, they may be presented simultaneously with the originals. When registering for payment, it is obligatory to write an application under the name of the person who is applying for payment. Health care is required for the entire term in order to study the academic permit, as a student who has previously learned a new term.

How to turn the butt tax

Algorithm of action when receiving compensation for education from VNZ:

1. It is necessary to think about how to return the tax for studying at the institute in advance. Save all certificates that confirm payment and payment from the initial organization (agreement, checks, receipts, orders) and make copies of them.
2. If you are in the process of processing compensation for a child, then you will be indicated on the receipts as a payer.
3. After completing the paid initial term, collect all documents that confirm income and payment of taxes (PDF document from the filing agent, checks, bank receipts).
4. Fill out your income declaration. It is better to work through the program, downloaded from the official website of the FNP, and fill in all the required fields. Handle the finished result and add your signature.
5. When contacted by the tax inspector at your place of residence, write an application in your name and request to cancel the insurance for your stay.
6. Indicate the details of the bank account where you need to transfer the money.
7. Submit all collected items to your inspector or send them by mail. When going to the deposit, you are required to make copies of all documents yourself, and when you click on the electronic sheet with the return notice about removing, fill in the icon with a description of all attached files.

Limitation period for tax insurance

The money will reach the tax payer within 2-4 months from the moment the documents are submitted and the application is written. This term refers to the importance of verifying all files you submit. The amount of the deducted compensation should lie at the expense of information from the VNZ and the income of the citizen of the Russian Federation for the rest of the river, as indicated when filling out the declaration.

Yak rozrahuvati podatkove virahuvannya for navchannya

For your convenience you will need:

• receipts for payment of expenses;
• tax code of the Russian Federation;
• extension 2-PDFO;
• calculator.

Pokrokovy algorithm for pіdrahunku:

1. If you have in your hands all the necessary certificates with stamps, signatures, payment receipts, statements for registration, you need to carry out a process to ensure the balance of your income and expenses on the street.
2. The legislation stipulates that the maximum supply base for drainage is 50 thousand carbon dioxide. The citizen, who has completed the declaration, withdraws the income tax for the beginning in the amount of 6,500 rubles, which becomes 13% of the designated amount.
3. If you spent less than 50 thousand on expenses, less than 50 thousand, and less than 50 thousand on income, then the formula for spending is as follows: addition to your income by 13%.
4. If the debit and income are larger, lower than the maximum size of the base, then the formula for support is available: an additional 50 thousand rubles to the tax rate on personal income.
5. If you have spent more than 50 thousand rubles, and the income is less than the maximum base, then the insurance amount will be insured as follows: the income will be increased by 13%.

Video: return 13 hundred rubles for starting

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