If you officially work, pay taxes and teach your child, you are entitled to partial compensation of income tax for the past year. This is called a 2016 tuition tax credit.
What is a tax deduction for training, to whom it applies, and what do you need to get it?
With the help of the tax rebate, the state encourages its citizens, who spend money on the fact that in the future it solves certain social problems in the country.
For example, reproductive medicine services increase fertility. Mortgage loans partially solve the housing problem. Paid higher education provides the country with qualified personnel.
When you invest your money in such areas, you partially relieve the state.You are encouraged to return a portion of the income tax and social contributions that you paid during the past year.
For what else you can get a tax rebate, read in the article 166 "Podatkova znizhka" of the Tax Code of Ukraine.
The main point: the tax rebate in 2017 is paid based on the results of the declarations that you submitted during 2016.
Another important condition for obtaining a tax rebate: the student must be unemployed, and learn from the paid department. Parents must be formally employed and pay income tax and social contributions from their salaries.
The tax rebate does not apply to private entrepreneurs who do not pay income tax.
The discount does not accumulate and is not transferred to the next year.
Your payment is 15% of the payments that came from you during the year. More accurately considers the formula, depending on the amount of salary on the certificate and the annual fee. The limit of the amount that you can return for the year - 22 344 UAH.
To apply for a tax refund, you must:
Documents must be submitted to the department to work with nat. persons of your tax office.