Is it possible to get a refund for tuition benefits?

Is it possible to get a refund for tuition benefits - Legal aid

In Ukraine, according to subsection 166.3.3 of Article 166 of the Tax Code, the taxpayer has the opportunity to return part of the funds spent on education. This is called a tax deduction. How to get a tax discount and what nuances should be taken into account, we will consider in this article.

What is the maximum possible discount?

The tax discount for education is the amount of expenses, documented, that the taxpayer incurred for education in preschool, extracurricular, general secondary, professional (vocational-technical) and higher education institutions.

The maximum amount of the tax discount is equal to 18% of the amount paid for education. At the same time, only the actual expenses incurred during the previous year are taken into account.

It is important to note that compensation is possible only for studies in Ukrainian educational institutions. Part of the funds for additional courses or training at the military department are not expected to be refunded.

The student himself can issue a tax discount, provided that he has an official income from which he pays taxes, or a member of his family of the first degree of consanguinity (mother, father, wife or husband).

How to get a tax discount?

To apply for a tax discount, you need to apply to the State Tax Service at your place of registration (residence) with an application for crediting the amount of tax to be refunded.

Required documents:

• Statement with account details for reimbursement.
• Copies of passport pages confirming personal data.
• Tax declaration on property status and income according to the form at the link.
• Salary certificate for the reporting period with information on withheld taxes and benefit amounts.
• Copy of the contract with the educational institution.
• Copies of receipts (checks, payment orders) for training.
• Documents confirming the degree of kinship (birth certificate for parents or marriage certificate for spouses).
• Copy of the taxpayer's registration card.

You can apply for a tax discount for education during the calendar year following the year for which the declaration of income and expenses is submitted for the calculation of the discount.

Thus, in 2024, you can submit documents for a tax discount for 2023.

The amount of the discount will be credited to your bank account at any commercial bank or sent by postal order to your address indicated on the declaration within 60 calendar days after its submission.

Term and cost of service provision

The service will be provided within 60 calendar days after the submission of the tax return.

• Administrative fee is taken into account.
• Providing the service is free.
• The term of providing the service is 60 calendar days.

Where to turn in case of service refusal?

Grounds for service refusal:

• Submission of an incomplete list of documents.
• The documents were submitted in violation of the requirements of the law.

Who can file a complaint:

• Appellant.
• Representative of the appellant.

Authorities to which refusal can be appealed:

• District Administrative Court.

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