This legal regulation applies to a taxpayer receiving a tax authority notice of the approved form, which should, on a plan zakanodatelya, be the sole legitimate Confirmation of the right to use tax incentives. It would seem, in theory, everything is clear: a taxpayer goes to IFTS, she gives him a notice that an employee transfers to the tax agent as a basis for exemption material benefit from tax savings in the form of percentages. However, the practice is known, often chooses his own way. Thus, in one of our employees have an outstanding interest-free target loans to for housing. Previously, the tax agent, the lender is not charged on income of physical persons, as it had before it copies of title documents confirming the intended use of the loan. However, the employer in early 2010, began on-site tax inspection in which inspectors have requested documentary evidence of the employees who have been granted interest-free loans to the target, the right to property tax deduction.
Interestingly, the arguments of the taxpayer-employee that in this case, such a requirement is wrong, because the new version podp.1 st.212 claim 1 of the Tax Code applies only to 2010, and the check is carried out in for 2007-2009., actions have had on. Moreover, the accounting company, without doing coop with IFTS, also sided with the inspectors. Our staff had no choice as to contact the tax office residence to provide notice of the availability of the right to the property tax deduction. Now, attention! Believe that a person has received such notice? No way! After consulting with the Office FNS for the Sverdlovsk region, the head of off-site audits of our employee pigs make a request in free form, in which osvnovanii, in turn, produced a certificate stating the amount of any property residue was used in previous tax periods, and in what amount he joined in 2010. Of course, in this case to the taxpayer all ended well, and inspectors have taken such a statement in the free form in as evidence of tax credits. However, we can not exclude the situation when, during a tax audit will be brought before imeenno notice, and employees will receive waivers of the issuance of the notification and will be forced to pay unreasonably PIT.

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