It is answered to a question of legitimacy of application of a tax social concession to a salary of lonely mother with one child.
At our enterprise rabotayetodinoky mother who has one child be elderly till 18 years. A salary of the worker – 800 UAH. Whether Mozhyono to it to apply a tax social concession?
ANSWER: No, under these circumstances the worker has no right neither on raised, nor on the general tax social concessions. Let’s explain the told.
You know that according to subitem "and" subitem 6.1.2 of the Law of Ukraine "About a tax on the income of individuals from 22.05.03 g.#889-IV (further – the Law on the income) lonely mother or the lonely father (opekun, the trustee) which have the child (children) aged till 18 years, have the right to the raised tax social concession (in 2006 – 262,50 UAH.) on each child. Besides, tax specialists, referring to item 6.2 paragraph 2, consider that such persons can use in addition also the general nayologovy social privilege "on themselves" (see GNAU letter from 28.02.05 of No. 1679/6/17-3116) – in 2006 of 175 UAH.
We also know that proceeding from Zakoyon’s subitem 6.5.1 about the income a tax social concession apply to a salary (to another equated to it according to a zayokonodatelstvo to payments, compensations and vozmeshheniyam) if its size doesn’t exceed the sum of the monthly proyozhitochny minimum operating for the able-bodied person for January 1 of fiscal tax year, increased on 1,4 and approximated to the next 10 hryvnias. In 2006 the sum of restriction is equal 680 UAH.
It is thus established that the limiting size of the income, dayoyushchiya the right to a tax social concession to one of royoditel in cases and the sizes provided by subitem of subitem "and" – "in" subitem 6.1.2 of the Law on the income, define in 2006 as proizyovedeny 680 UAH. and corresponding number of children.
As it is a question of lonely mother with one reyobenok, the amount of restriction makes 680 UAH. (680 UAH. x 1). A salary of your worker in a month – 800 UAH. that is more than the specified sum therefore the woman loses the right to the privileges established by Art. 6 of the Law on the income.
(On newspaper materials All about accounting).