A lawyer told about the peculiarities of tax deduction registration

A tax deduction is an amount which reduces the amount of income subject to personal income tax. This leads to a reduction in the amount of tax, explained Alexander Khaminsky, a lawyer and head of the Law Enforcement Center in Moscow and the Moscow Region. The expert told about the peculiarities of registration of the deduction.

"The taxpayer should keep in mind that tax deductions he has the right to receive for the three previous years, not just for the past year," - reminded the lawyer.

According to him, the most commonly used by citizens tax deductions can be divided into three categories: standard tax deductions, social and property.

Standard deductions are provided for privileged categories of Russians, as well as for citizens whose children are provided for. In this case, to apply to the employer - the tax agent - to receive a deduction for children, the employee no longer has to, said Khaminsky.

At the same time, social deductions are intended for persons who incurred expenses for medical treatment, education, physical fitness and recreational services, for additional pension measures and for other socially important purposes.

"Realize their right to such deductions a citizen can, either by applying to the accounting office of his employer, or directly to the tax inspectorate through the personal office of the taxpayer," - said the expert.

To confirm your right to a social tax deduction - medical treatment, children's education, fitness, etc. - it is necessary to apply to the organization that provided the relevant services, and receive a certificate of the established sample and the necessary package of documents.

In addition, the right to property tax deductions have citizens who carried out transactions with property, for example, sold housing, bought real estate, built housing or purchased a land plot.

"In particular, the amount of tax deduction, on which can be reduced income received on the sale of residential houses, apartments, rooms, dachas, land plots, as well as shares in the above property, is 1 million rubles," - specified Khaminsky.

At the same time, when selling other property, such as a car, garage, the amount of tax deduction, on which income can be reduced, will be 250 thousand rubles.

"In order to avoid mistakes in the realization of the right to a tax deduction, it is necessary to carefully collect all documents related to property transactions and the provision of paid services to the citizen - cash receipts, contracts, bank statements", - explained the expert.

He also emphasized that it is advisable for Russians to seek appropriate advice from lawyers, as well as in the accounting departments of their employers, which will allow them to save significant funds for the family budget.

Earlier, on November 8, it was reported that in Russia proposed to introduce a separate tax deduction for physical fitness and recreational services and thus remove them from the general social, which can be obtained from spending on health and education. With such a proposal to the head of the Ministry of Sport Mikhail Degtyarev appealed to the State Duma deputy from the faction "United Russia", deputy chairman of the Committee on Security Anatoly Vyborny.