Canceled the standard deduction for personal income tax in the amount of 400 rubles. This will increase the deductions for children, some of them - backdated.
C January 1, 2012, the Federal Law. 1. , Which amends section 23 of the Tax Code. The new version of Article 218 of the Tax Code, there is no mention of the standard deduction of 400 rubles, which is now available to all workers, whose income does not reach 40,000 rubles.
From now on deductions for children will be provided as follows:.
1400 rubles - for the first and second child;.
3000 rubles - for the third and each additional child;.
3000 rubles - for each disabled child under the age of 18 or at the student's full-time students, graduate students, residents, interns, students aged up to 24 years if he is a disabled person I or Group II. (see. table below).
To get deductions employee must submit an application and attach the documents confirming his right to a standard deduction for children. How to fill in the application is on page. 30.
Limit on the employee's income for the use of these residues remained the same - 280 000.
Dimensions of standard deductions for 2011-2012.
deduction. | 2011,. | 2012. |
the employee. | 400 rubles. | -. |
On the first and second child. | 1000 rubles. | 1400 rubles. |
For the third and each subsequent child. | 3000 rubles. | 3000 rubles. |
For each disabled child under 18 or a student - disabled. Group I or II and 24. | 3000 rubles. | 3000 rubles. |
If an employee leaves, the old employer deduction does not recalculate.
The new version of Article 218 of the Tax Code ( Federal Law of 21. 11. 2011 № 330 -FZ ) from 1 January to 31 December 2011 inclusive, specify the size of a standard tax deduction for children. Thus, increased to 3,000 rubles a deduction for the third child and for each child with a disability.
It may be that the employee has received a deduction in 2011 for the third child in the amount of 1,000 rubles, and within a year quit. To get the deduction at a higher rate at the end of the citizen must be to submit to the tax office where they are registered tax return on personal income (form № 3 -PIT ) for 2011, in which state their right to a standard deduction of tax at a higher rate . 4 tbsp. 218 of the Tax Code ).
Such documents may be, in particular, copies of birth certificates of children, help from the school that the child is a full-time students, a copy of your passport ( with the mark of a marriage between the parents ) or a copy of the certificate of registration of marriage radio ¬.
Note that the residue of 3000 rubles for the third and each subsequent child applies to legal relations arising from 1 January 2011. Thus, to the employee counted base for personal income tax for 2011, it should be responsible for all the tax office. 2. However, there is an alternative view (see. comment), according to which the employer is based on the application base employee can count on personal income tax for 2011 and provide a deduction.
Thus, according to Natalia Postupinskoy, methodologies «CSC groups... You must require such employees to apply for representation deduction. It can be written in one form immediately after the 2011 and 2012. Because the standard tax deduction for the first two children in 2011 and 2012 are different (1000 and 1400 rubles. ), Then when you make application for a deduction in one form needs to be done by year. The deduction provided for in Article 218 of the Tax Code, must be specified for each year for each child.
Recall that the information needed to submit to the tax authorities on the form number 2-PIT with the enumeration in 2011. This must be done no later than April 1, 2012, so accountants have time to verify the calculations and the availability of necessary documents (n. 2 tbsp. 230 of the Tax Code ).
In 2012, the changes are not affected residues at 500 and 3000 rubles. 3. So, Stand ¬ Torno to apply for them is not necessary.
Sample applications:.
General Director of ...
the system administrator Lavrov. About.
statement.
to provide standard tax deductions.
In accordance with subparagraph 4 of paragraph 1 of Article 218 of the Tax Code in determining my income from January 1, 2012. please give me a standard tax deduction for personal income tax on the amount of children in the three people that are on my software:.
- At the rate of 1400 rubles. Lavrov on my daughter Anastasia Sergeyevna 1999. p. ;.
- At the rate of 1400 rubles. my son Lavrov Novikov 2001. p. ;.
- At the rate of 3,000 rubles. my son Boris Sergeevich Lavrov 2005. p.
Appendix:.
- A copy of the birth certificate Laurel Anastasia Sergeyevna on 1 sheet;.
- A copy of the birth certificate Lavrov Novikov on 1 sheet;.
- A copy of the birth certificate of Boris Sergeevich Lavrov on 1 sheet.
January 11, 2012 Mr.. Lavrov. Lavra. About.
footnotes:.
1. Federal Law of 21. 11. 2011 № 330 -FZ.
2. Federal Law of 21. 11. 2011 № 330 -FZ.
3. Federal Law of 21. 11. 2011 № 330 -FZ.
Комментариев нет:
Отправить комментарий