In the publication the Balans-Agro newspaper comment on the letter of GNAU of rather tax credit on training is given.
After reading of the made comments document and it would be desirable to exclaim: well very good letter! Look, than GNAU pleased taxpayers.
• First, declarations on the income, submitted by individuals for receiving tax kredita, will accept bodies of GNS during the whole 2006.
Let’s remind that other term of declarations on the income – till April 1 of the year following for reporting (subitem 4.1.4 of "g" of the Law No. 2181) is legislatively established.
Nevertheless last year GNAU published the Letter No. 14645 in which allowed to accept to bodies of GNS from individuals during the whole 2005 the declarations submitted for receiving the tax credit. And in 2006 the situation changed: since April 1 bodies of GNS ceased to accept such declarations (there was no corresponding order from GNAU).
And now (thanks to the made comments letter) the situation is resolved in favor of taxpayers. To Poyoetoma everything who didn’t manage to declare yet the right to the tax credit by results of 2005, can safely bear the declaration in body of GNS.
• Secondly, the sums of payment of training, the insurance (pension) fees, paid by physical liyoets in 2004 in the advance payment for the periods of 2005, it is possible to include in the tax credit by results of 2005.
Let’s note that from standards of the Law No. 889 (item 1.16 and 5.3) a bit different conclusion follows. Namely: by results of fiscal year expenses can get to the tax credit only if they are suffered same year and cover months of training (insurance validity) same year.
But life, as they say, dictates the conditions. All know that under insurance contracts (as a rule) predusmotrena payment of insurance fees by advance payment for quarter or year, and under training contracts – for a semester, year or even for some years forward.
Therefore in practice people had problems: for example, having paid to higher education institution in September, 2004 for training of the child in 2004/05 academic year, parents formally lost the right to the tax credit in the sum of those expenses, which have for months of training in 2005 (that is certainly unfair!).
We hope that now – thanks to the made comments letter of GNAU – such problems remain in the past. And the taxpayer as it is specified in the Letter, having shown the receipt on payment of 2004, will obtain the tax credit on expenses for months of training in 2005. In any case, so should be – after all GNAU has the right to provide explanations relatively about documentary confirmation of the rights to the nalogoyovy credit and submission of the declaration on the income (Law No. 889 item 5.5).
(On Balans-Agro newspaper materials).