The opinion of edition on GNAU letter from 07.11.07g is printed. No. 5491/K/17-0715, No. 22640/7/17-0717 concerning the right of the taxpayer to the tax credit.
The tax credit according to the personal income tax – this right of the individual having the income in the form of a salary to receive back from the budget a part (or even all sum) the personal income tax, withheld by the employer within fiscal year from its taxable income (salary).
Such right is provided, in particular, to taxpayers who pay training of the children in educational institutions (it is a question of average professional and the highest forms of education).
Question. Whether the right to the Tax Code according to the personal income tax at the parent if the child which training is paid, has an independent source of the income in the form of a salary remains?
Opinion of GNAU, No, the parent forfeits such right. The Tax Code according to the personal income tax can use only a rebeyonok getting wages.
Opinion of edition. The parent who has paid training of the child, having the right to apply for the Tax Code according to the personal income tax. It podtverzhdayut standards of the Law No. 889, namely:
• subitems 1.20.4 – children and parents are members of the family of the first degree of relationship;
• subitems 5.3.3, the first paragraph – receive the Tax Code according to the personal income tax can not only those taxpayers who paid the training, but also those who paid for training of the member of the family of the first degree of relationship (including for training of the child);
• subitem 5.3.3 "and" – if the parent, and the being trained child have the income in the form of a salary, to it preyodostavleno an option: taxpayers solve, who from them will use the Tax Code according to the personal income tax.
Conclusions. The body of GNS hasn’t the right to refuse the Tax Code according to the personal income tax to the parent who has paid training of the child, on that only the basis that the child received a salary. The law No. 889 on the party of the taxpayer, and in it isn’t present any restrictions for such a case.
However, considering a fiscal position of GNAU on the matter, we think what to defend the right to the Tax Code according to the personal income tax to parents of working students, most likely, it is necessary in a judicial order.
(On Balans-Agro newspaper materials).