Russian law provides that all individuals are required to pay taxes on their income.However, there is a minimum income that is exempt from state taxation under it and understood the standard tax deduction, use the procedure established by Article 218 of the Tax Code.They include such kinds of standard deductions like "the" and "a child."
Until recently everything working citizens had an opportunity to reduce the taxable income of 400 rubles a month, while increasing the amount since the beginning of this income would not exceed 40 thousand rubles.However, since the beginning of 2012, the right to a standard tax deduction for yourself belongs only to certain categories of citizens.
deduction in the amount of 3000 rubles entitled:
- somehow affected by radiation explosions, nuclear tests have become donors of bone marrow;
- disabled World War II;
- servicemen who received a disability group when performing their military duties;
- disabled equated to the specified categories of pensions.
Monthly standard tax deduction equal to 500 rubles, entitled:
- some categories of citizens who suffered from the effects of radiation;
- invalids I and II groups, disabled from childhood;
- war veterans, former prisoners of concentration camps and have suffered the siege of Leningrad, the heroes of the Soviet Union and the Russian Federation, awarded the Order of Glory of three degrees;
- certain categories of military as well as spouses and parents died in the military.
deduction for child
To receive this type of standard tax deductions are entitled:
- parents, adoptive parents, trustees or guardians of minors;
- parents, adoptive parents, guardians guardians of children who are students (graduate students, interns) common forms of learning (regardless of the status of the institution) to perform his 24 years
From 2012 provides a standard tax deduction for child went from 1,000 to 1,400 rublesthe first two children.On the third and subsequent child it is 3000 rubles.And the age of the previous children does not matter even if the first and second child has come of age, on the third will still be an increased reliance deduction.In 3000 rubles have the right to reduce the taxable base and the parents of a disabled child, or having a group I or II disability student full-time students under the age of 24 years.
right to the deduction belongs to both parents at the same time, however, one can renounce it in favor of another - then the other parent deduction will rely double.Single parents prior to their entry into marriage are also entitled to double deduction.But it is worth emphasizing that it is the mothers, single fathers, a widower.Divorced parents both retain the right to obtain single deduction, regardless of whom was a child.
Procedure of deductions
that workers could get a standard tax deduction, he should write an application and submit a birth certificate (adoption), a certificate from the educational establishment certifying the child's full-time education.In special cases, it may require a copy:
- birth certificate, drawn from the words of the mother;
- parents' passports;
- resolution of the guardianship, the agreement on the implementation of custody, guardianship of foster care;
- certificate of disability.
the deduction begins with the filing of an application.However, if for some reason the employee does not receive a tax deduction due to the beginning of the year, he is entitled to a recalculation of the amount of personal income tax withheld.
recieve a standard tax deduction in 2012, the citizens have the right, regardless of the total amount of income received.While the possibility of the deduction is limited to the child - reduction of the tax base is necessary only until such time as increasing the amount of taxable income trinadtsatiprotsentnoy rate is greater than 280 thousand rubles.This should also take into account the payment received in the same place of work and a proven reference 2-PIT, or a written statement the employee (in this case, the responsibility for providing the information, will be based on it).If a citizen receives income from several organizations to reduce the tax base, he can only be in one of them.