Chernivtsi: the payers of the tax to incomes of physical persons are entitled to a tax credit of
the LIGHTS Chernivtsi recalls that the Declaration of income of natural persons is not only a tax payment to the budget, and the refund of the tax to incomes of physical persons paid from salary in the past tax year. In accordance with the provisions of article 166 of the Tax code of Ukraine payers of the tax to incomes of physical persons are entitled to a tax credit. Tax discount for individuals who are not business entities – this is the documented amount (value) of expenditure of tax-payer – resident in connection with the acquisition of goods (works, services) from residents – natural or legal persons during the reporting year, which allowed to reduce its total annual taxable income obtained from the results of such reporting year as salary in cases defined by the Tax code of Ukraine (TCU). To tax credits in 2015, you can include the following costs: – part of the amount of interest paid for the use of a mortgage loan, residential house (apartment, room) that is built or acquired, must be specified as the main place of residence; – donations or charitable contributions to non-profit organizations. The contributions should not exceed 4 % of total taxable income for the reporting year. – the amount paid in favor of the institutions of education for payment of tuition fees. The costs incurred in 2015 is the secondary professional or higher education of a taxpayer and/or his family member first-degree relatives shall not exceed 1710 UAH., in the calculation for each full or incomplete month of training during the reporting tax year. – insurance payments (contributions, premiums) on long-term contracts of life insurance and pension contributions under non-state pension provision. The costs incurred in 2015 should not exceed (in the calculation for each of full or incomplete months of the reporting fiscal year within which operated a contract of insurance) for insurance of a taxpayer – 1710 UAH., when stahmann family member tax payer first-degree relatives – 855 UAH. – the sum of the costs of assisted reproductive technologies. Include the amount of costs not more than an amount equal to one third of the income in the form of wages for the reporting tax year. – the sum of the costs of public services associated with the adoption of a child, including payment of the state fee. – the sum of money paid in connection with the refurbishment of the vehicle. The costs associated with conversion of vehicles owned by the taxpayer, using as fuel engine mixed, bioethanol, biodiesel, compressed or liquefied gas, other kinds of biofuels. The vehicle, converted, needs to be re-registered with the relevant authorities. – the amount of expenditures for payment of construction costs (purchase) of affordable housing set out in the act, including the repayment of preferential mortgage loan provided for such purposes, and interest thereon. The costs of state programs of construction (purchase) of affordable housing. Citizens who wish to exercise their right to a tax credit by results of 2015, a tax return can apply throughout 2016. To simplify the procedure of filing the Declaration, in the bodies of DFS operates service “the Declaration on-line”, which is contained on the web portal of the State fiscal service. Due to the service, in real time, you can fill in the Declaration on property status and income. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
