Extraction is given in the publication from GNAU letter from 12.05.06 of No. 9045/7117-2116 in which the explanation about an order of receiving the tax credit on training is given.
GNAU letter from 12.05.06 of No. 9045/7/17-2116
(Extraction)
According to subparagraph 5.1.1 of item 5.1 of Art. 5 of the Law of Ukraine from 22.05.03 of No. 889 About a tax on the income of individuals (further – the Law No. 889) the taxpayer by results of fiscal tax year has the right to the tax credit.
The tax legislation established obyazayotelny submission of the tax declaration in ustayonovlenny by the law terms in cases when such predyostavleniye provides charge and/or tax discharge in the budget. Law No. 889 article 5 predusmatrivaet only return to the taxpayer from the budget of a part of a tax on the income of the individuals, paid from a salary.
According to item 15.3 of Art. 15 of the Law of Ukraine from 21.12.2000 of No. 2181 About an order of repayment of obyazayotelstvo of taxpayers before budgets and goyosudarstvenny specialized funds at return from the budget of unduly paid taxes or on their compensation in the cases provided nalogovymi by laws, taxpayers can put in statements (tax declarations) within 1095 days following behind day of implementation of a tayoky overpayment or receiving the right to such vozyomeshcheniye. At the same time restriction is established to subitem 5.4.2 of item 5.4 of Art. 5 of the Law No. 889. According to this point if the taxpayer didn’t use the right to charge of the tax credit on rezultatam fiscal tax year, such pravo the next tax years it is not transferred. Therefore term of submission of declarations nalogoplayotelshchik on receiving return from the budget in connection with realization of the right to the tax credit sostavlyaet not 3 years (1 095 days), and is limited to the tax period (year).
Thus, at realization nalogoplatelshhikami the rights to the tax credit term of a predstavyoleniye of declarations isn’t limited on April 1. Taxing authorities will accept and will be obschityvat such declarations during the whole 2006. Thus no penalties for representation after April 1 of declarations tax organami will be applied to a poyolucheniye of the tax credit, as it not predusyomotreno the legislation.
According to item 5.3 of Art. 5 of the Law No. 889 the nalogoyoplatelshchik has the right to include in structure of the tax credit of fiscal year expenses, actually poyonesenny to them within such fiscal year. In a chayostnost, by subitem 5.3.5 of the Law No. 889 it is defined that the sum can be included in the tax credit rasxodov the taxpayer on payment on own account insurance fees, insurance premiums and pensiyoonny contributions to the resident insurer, a negosudaryostvenny pension fund, bank establishment under contracts of long-term life insurance, neyogosudarstvenny provision of pensions, under the penyosionny contract with non-state pensionyony fund, and also contributions to the bank pensiyoonny deposit account, to pension deposits both such taxpayer, and members of his family of the first degree of relationship which doesn’t exceed (in calculation for each of full or incomplete mesyayoets of fiscal tax year during which the insurance contract operated)…
If by the contract of insurance it is provided uplata insurance fees in advance (in a month, kvartal, year), the sums paid in 2004 during the periods of 2005, should be included in the tax credit for 2005.
Also according to Law No. 889 subitem 5.3.3 the naloyogoplatelshchik has the right to include in structure of the nalogoyovy credit the sum of the means paid by a nalogoplayotelshchik in favor of institutions of education for a komyopensatsiya of cost of average professional or highest form of education of such taxpayer, other member of his family of the first degree of relationship, but no more the sum defined in subparagraph 6.5.1 punkta of 6.5 articles 6 of the Law No. 889, in calculation for each full or incomplete month of training within otyochetny tax year.
If payment of training by one payment dokuyoment (receipt) for the 1st and 2nd semester of uchebyony (2004 – 2005) of year, i.e. partially uplayocheno in months training of 2004 and partially for 2005 was the payer in 2004 osushhestvlena, such receipt it is possible predstavlyat as the confirming document at a realiyozatsiya of the right to the tax credit both for 2004, and for 2005.
S.Lekar, vice-chairman.