Расширен перечень социальных налоговых вычетов

Екатерина Уцына

Расширен перечень социальных налоговых вычетов
catsinside / Depositphotos.com

Вчера президент РФ подписал закон, вносящий поправки в налоговое законодательство в части введения нового вида социального налогового вычета (Федеральный закон от 5 апреля 2021 г. № 88-ФЗ). Новые нормы вступят в силу с 1 января 2022 года.

Так, законом устанавливается новый вид вычета  в сумме, уплаченной налогоплательщиком за оказанные ему или его детям (подопечным) до 18 лет физкультурно-оздоровительные услуги. Для того, чтобы такие услуги были приняты налоговой службой, они должны быть поименованы в соответствующем перечне физкультурно-оздоровительных услуг, утверждаемом Правительством РФ. Аналогично и компании или предприниматели, оказывающие такие услуги, должны быть включены в соответствующий перечень и деятельность в области физкультуры и спорта должна быть у них основной.

Под физкультурно-оздоровительной услугой понимается деятельность, осуществляемая физкультурно-спортивной организацией независимо от ее ОПФ, направленная на удовлетворение потребностей граждан в сохранении и укреплении здоровья, физической подготовке и физическом развитии, включающая в себя в том числе проведение физкультурных мероприятий (Федеральный закон от 5 апреля 2021 г. № 87-ФЗ).

Для получения налогового вычета гражданин должен представить в налоговую инспекцию документы, подтверждающие фактически произведенные расходы на оплату услуг, например, копию договора и кассовый чек.

Форма

СКАЧАТЬ

Заявление о выдаче Справки о подтверждении получения либо неполучения налогоплательщиком социального налогового вычета

Другие формы

Вычет можно получить и у работодателя еще до окончания налогового периода. Для этого нужно будет подать письменное заявление к работодателю и выданное инспекцией подтверждение права на получение вычета. Предоставляться он будет начиная с месяца, в котором налогоплательщик обратился к работодателю за его получением.

Вычет предоставляется в размере фактически произведенных расходов, но в совокупности не более 120 тыс. руб. за налоговый период. Обратите внимание, что в эту сумму включаются и другие социальные налоговые вычеты, на которые налогоплательщик имеет право в этом налоговом периоде (например, вычет на обучение и лечение).

Источник: garant.ru

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