GNAU letter from 07.11.07g. No. 5491/K/17-0715, No. 22640/7/17-0717 concerning receiving the tax credit according to the personal income tax students of higher education institutions.
CONCERNING the RIGHT of the TAXPAYER TO the TAX CREDIT
GNAU letter from 07.11.07 of No. 5491/K/17-0715, No. 22640/7/17-0717
According to point 1.16 of article 1 of the Law of Ukraine from 22.05.03 of No. 889-IV About a tax on the income of individuals (further – the Law No. 889) the tax credit – is the sum (cost) of the expenses suffered by the taxpayer – the resident in connection with acquisition of the goods (works, services) at residents – physical or legal entities within fiscal year for which sum reduction of the sum of its total annual nalogooblagayeyomy income received by results of such fiscal year, including in connection with compensation of cost of average professional or highest form of education of such taxpayer, other member of his family of the first degree of relationship (the husband, the wife, children is authorized).
Thus subparagraph 5.4.2 of point 5.4 of article 5 of the Law No. 889 established restriction concerning a neyoprevysheniye of the sums of the tax credit added by the taxpayer over the sum of the total nalogooblayogayemy income of the taxpayer received throughout a year as a salary.
According to points 1.1 and 1.3 of article 1 of the Law No. 889 the salary – is the income, and also other incentive and compensatory payments and a voznayograzhdeniye which are paid (are provided) to the taxpayer in connection with the relations of labor hiring according to the law.
The relations of labor hiring are regulated by the labor law, in particular the Labor code of Ukraine. At an execution of an employment agreement with the worker the employer issues the order on a zachisleyoniya it for work (to the enterprise state).
Thus, if the student in reporting 2006 was trained and worked and received a salary (in understanding of the Law No. 889), and also in taxing authority in 2006 on it information on a No. 1DF form (a sign of the income 1) arrived, he is the payer of a tax on the income of fizichesyoky persons and the right to the request for the tax credit, under condition of observance of all requirements of point 5.3 of article 5 of the Law No. 889 by it, it has, instead of members of his family.
If the student within fiscal year received the income of implementation of contracts civil pravovogo character (the single contract, the hiring work contract, etc.) which aren’t employment contracts, members of his family of the first degree of relationship have the right to the tax credit concerning the sums paid for training of such student.
Page. Doctor, vice-chairman.