The public tax administration in the Nikolaev area reports that following the results of declaration campaign of 2008 as of 01.07.2009 more than four thousand citizens exercised the right for the tax credit for training.
The structure of the tax credit can include costs of the taxpayer of payment of average professional or highest form of education, reports department in large quantities - explanatory work and addresses of citizens of GNA at the Nikolaev area.
The payer can include as a part of the tax credit of expense both for the training, and for training of members of the family of the first degree of a porodneniye (spouses, parents, children, including adopted). Thus family members choose who will possess the tax credit concerning such expenses. If both spouses study, the tax credit is defined separately for each of them depending on the cost of their training.
For return of the sum of the tax credit to tax inspection in the place of residence it is necessary to provide the document which confirms the incurred expenses (fiscal or the cash-memo, the cash warrant, the consignment note, other settlement documents or the contract which identify the seller of goods (works, services) and determine the sum of such expenses).
We pay attention of taxpayers who intend to exercise the right for the tax credit for training that that person who will file further documents to tax authorities for the purpose of receiving the tax credit has to stack the contract with educational institution.
More detailed information can be received in tax inspections in the place of residence or on GNA site in the Nikolaev area www.odpa14.gov.ua.