Standard tax deductions and the procedure for their use are established by the current tax legislation of the Russian Federation. Such deductions are provided to beneficiaries, as well as to parents, guardians and trustees.
Standard tax deductions, their types, procedure for use are fixed in article 218 of the Tax Code of the Russian Federation. Citizens classified in the categories established in the said norm can receive these deductions when calculating the tax paid on personal income. The amount of the deduction is established as a fixed amount for each calendar month of the tax period. The standard deduction must be provided by a tax agent (for example, the employer of a particular citizen), who independently calculates and pays the required amount to the budget, taking into account the deduction. But a citizen must first submit documents that confirm the right to a tax deduction.
Standard tax deductions for privileged categories of citizens
The standard tax deductions for beneficiaries apply to military personnel, people with disabilities, persons who participated in hostilities or disaster relief. So, this deduction can be used by persons who participated in the elimination of the consequences of the accident at the Chernobyl nuclear power plant, suffered radiation sickness in connection with the specified circumstances, invalids of the Great Patriotic War and some other persons. The amount of the deduction for such citizens will be three thousand rubles per calendar month of the tax period. Heroes of the USSR, heroes of Russia, disabled people, parents of dead servicemen and a number of other categories of the population have the right to apply a standard deduction, the amount of which is five hundred rubles a month.
Standard tax deductions for parents, guardians, guardians
Separate standard tax deductions are provided for parents, guardians, spouses of parents, guardians, foster parents who support one or more children. Such persons are entitled to a deduction in the amount of one thousand rubles for the first child, the second child, in the amount of three thousand rubles for the third child, subsequent children. If a minor child is disabled, then a deduction for him is provided in the amount of 3000 rubles, regardless of the total number of children. From January 1, 2012, the amount of the specified deductions for parents has been increased to 1,400 rubles per month for the first child, the second child. Moreover, this type of deduction is provided for each child in the specified amount. A tax agent (employer) is obliged to calculate the total amount of income of such citizens from the beginning of the calendar year, since the right to deduction is lost when the total amount of income exceeds two hundred and eighty thousand rubles.
