The main condition for obtaining tax deductions is the payment of taxes by the taxpayer. If you paid taxes and did not owe anything to the state, then the collection of documents for registration of tax deductions and the procedure itself will seem simple and quick.
It is necessary
Tax Code of the Russian Federation of 1998-31-07 # 146-FZ
Instructions
Step 1
There are several types of tax deductions: standard, social and property. Standard tax deductions include:
- for persons whose income for the past year has exceeded 40,000 rubles;
- for persons who have state awards or special status (Heroes of the Russian Federation, people awarded the Order of Glory, etc.);
- for persons with children;
- for persons who participated in the Second World War, as well as participants in the elimination of the consequences of the accident at the Chernobyl nuclear power plant. The specialists of the company's accounting department are aware of the standard tax deductions in as much detail as possible, whose duties include the preparation of documents for the personnel to receive the corresponding deductions.
Step 2
The right to receive social tax deductions is granted to people who, at the end of the past year, incurred expenses for the education of their children or their own education (Article 219 "Tax Code of the Russian Federation"). Children must be 24 years old or younger, and the tuition tax deduction is only available if you or your child has been in full-time education.
Social deductions are also called deductions that can be obtained due to the costs incurred by you or your spouse for treatment and purchase of medicines. To receive such a deduction, you need to submit payment documents to the tax office at the place of registration, confirming the fact of payment for services or the purchase of medicines, as well as a license of a medical institution, a certificate of services rendered and a 3-NDFL declaration for the past year. The methodology for obtaining tax deductions for tuition is similar.
Step 3
The procedure for obtaining property tax deductions is determined by Art. 220 of the Tax Code of the Russian Federation. People who have bought housing, sold housing and pay interest on a loan for housing or acquired land to build their own house for living are eligible for property tax deductions.
For each type of deduction, there is a so-called "limit" - the amount above which the social or property tax deduction ceases to apply.
