Tax deductions are several types: standard, social and property. Among the standard tax deductions are deductible:
- For persons whose income for the previous year exceeded 40 000 rubles;
- For those with a special status of state awards (Heroes of Russia, people were awarded the Order of Glory, etc.);
- For people with children;
- For persons who participated in the Second World War, as well as the participants of liquidation of consequences of the Chernobyl accident. Maximum details about the standard tax deduction knowledgeable experts bookkeeping companies who are responsible for the paperwork to obtain the relevant personnel deductions.
The right to receive social tax deductions are people who at the end of the past year have incurred the costs of their children's education or their own learning (Art. 219, "Tax Code"). Children should not be more than 24 years, and the tax deduction for tuition can only be obtained if you or your child was trained at full-time.
SOCIAL called and deductions which can be obtained due to incurred by you or your spouse spending on treatment and purchase of medicines. For this deduction you need to provide to the tax office at the place of registration of payment documents confirming the payment of services or the purchase of medicines, as well as licensed health care facility, a certificate of services rendered and the declaration of a 3-PIT for the past year. Methods of obtaining tax deductions for tuition similar.
The procedure for obtaining the property tax deduction is determined by Art. 220 of the Tax Code. The right to receive property tax deduction are people who have bought a house, sold their homes and paying interest on the loan for a house or a plot of land acquired for the construction of his house to stay.
For each type of deduction there are so-called "limit" - the amount above which social or property tax deduction is no longer valid.