Costs incurred for tuition a year in advance: how to exercise the right to a tax rebate
Department of Vinnitsa region informs that the order of the DFS Ukraine from 04.06.2015 247 approved, the integrated tax advice regarding the inclusion of tax relief for the financial year amounts costs incurred last year to pay the costtraining for the months of the year. In particular, the provisions of the Tax Code of Ukraine stipulates that the tax relief for the reporting calendar year are allowed to include training costs incurred by the taxpayer during the tax year. And it should be noted that under the terms of the fees can be made as for the whole period navchannya completely once and particles - month, Semester each year. As the academic year lasts 12 months and starts, as usual, September 1, then the academic year (semester) included months of the calendar year following the reporting period. Therefore, if the training is paid one payment document (receipt) for the month of trainingyear, which includes the months of the calendar year following the reporting, then turn to the tax relief for the financial year should be considered worth the cost (of) calculated for each full or partial month of training for the tax year. The rest of the amount paid for such a payment document (receipt) may be included payersof tax at the right of the tax rebate next year. Department of Communication Directorate DFS in Vinnitsa region This was reported in the Vinnytsia Regional State AdministrationSource: http://artlife.rv.ua/