Yavorivska DPI GU DPS in Lviv region informs.
The other day, with the participation of the head of the Yavoriv DPI of the DPS Main Department in the Lviv Region, Petro Shota, a hotline session on the topic “Citizens’ right to a tax discount” was held.
Here are the questions and their answers.
Question. Does one of the spouses have the right to take advantage of the tax deduction for mortgage lending when the mortgage object is jointly owned?
Reply. The right to include part of the interest amount for the use of a mortgage housing loan as part of the tax deduction belongs to the member of the spouse who is the borrower of such a loan.
Question. Does a taxpayer who has the status of an internally displaced person have the right to include in the tax deduction in the reduction of taxable income the sums of money actually paid by him during the reporting tax year, in the form of rent under a housing lease agreement (apartment, house)?
Reply. The taxpayer has the right to include the tax deduction in the reduction of the taxpayer’s taxable income based on the consequences of the reporting tax year, determined taking into account the provisions of Article 164.6. 164 of the Tax Code of Ukraine, the sums of money actually paid by him during the reporting tax year, in the form of rent under a housing (apartment, house) lease agreement drawn up in accordance with the requirements of current legislation, actually paid by a taxpayer who has the status of an internally displaced person.
At the same time, the tax discount is granted only on the condition that he and/or members of his family of the first degree of consanguinity:
do not own habitable residential real estate located outside the temporarily occupied territory of Ukraine;
do not receive budget payments to cover living expenses provided for by the legislation of Ukraine.
The size of such a discount cannot exceed (calculated per calendar year) 30 times the minimum wage established on January 1 of the reporting (tax) year.
Question. To what extent can an individual include in the tax deduction the amount of expenses incurred in the form of donations or charitable contributions transferred to non-profit organizations, and what supporting documents must be provided to the supervisory authority?
Reply. A natural person – a payer of personal income tax, who has the right to use the right to calculate a tax discount in respect of the amounts of expenses incurred in the form of funds or the value of property, transferred as donations or charitable contributions to non-profit organizations, is obliged to submit to the supervisory body together with the annual tax declaration on property status and income, a copy of payment and settlement documents, in particular, receipts, fiscal checks identifying the service provider and the person applying for a tax discount (their recipient), as well as a copy of the donation agreement.
Question. Does one of the parents have the right to a tax discount for the child’s education, if the contract with the educational institution was concluded by one of the parents, and the payment documents indicate the data of the other parent?
Reply. The taxpayer may include the expenses actually incurred by him in the form of the amount of funds paid to domestic institutions of preschool, extra-curricular, general secondary education to compensate for the cost of obtaining the appropriate education of such a taxpayer and/or a member of his family of the first degree of kinship, confirmed by relevant payment and settlement documents, in particular, receipts, fiscal checks, revenue cash orders, identifying the service provider and the person applying for a tax discount (their recipient), as well as a copy of the contract, which must necessarily reflect the educational institution – the service provider and the recipient of education – the recipient of services (his legal representative), the cost of such services and the term of payment for such services.
At the same time, the last name, first name and patronymic of the person who will directly study (the child) must be specified in the training contract.
Yavorivska DPI: Current issues of the application of PRO and PRRO during the hotline telephone session
Yavorivska DPI GU DPS in Lviv region informs.
The other day, with the participation of the head of the Yavorivsk DPI of the Main Department of the DPS in the Lviv region, Petro Shota, a hotline session on “Practical issues of the application of PRO and PRRO” was held.
Here are the questions and their answers.
Question. What does “primary registration of PRO” mean?
Reply. The initial registration of the registrar of settlement operations (hereinafter referred to as the PRO) in the supervisory body means that the registration of this PRO is being carried out for the first time. Models (modifications) of PRO, which are contained in the first part of the State Register of PRO and were not previously registered, that is, which were not operated (new), are subject to initial registration.
The second part of the PRO register contains information about PROs, the initial registration of which is prohibited.
Question. What is the algorithm for registering electronic cash registers and cashiers through the Electronic Cabinet?