Refute the conclusions of the district court was only in the regional court, which remanded the case for a new trial in the court below. Under the new examination is a new district court judge found the arguments Taxpayer convincing and quashed the decision of the tax authority, confirming the accounting treatment applied by national expenditure. Experienced. Who should know: accountant, lawyer. On January 1, 2010 came into effect new version of paragraph 1 item 1 st.212 Tax Code, which establishes the obligation of the taxpayer, the individual right to confirm the exemption from taxation individual income tax financial benefits from savings on interest for use of loans (credits) issued by the construction or purchase of housing (apartments). Recall that income in the form of material benefit is not subject to personal income tax if the taxpayer is entitled to receive property tax deduction in accordance with claim 1 podp.2 st.220 Tax Code. Previously, exemption from taxation take place automatically: it was enough to provide the lender proof of purchase housing for sale which issued the loan. But now the rules have changed, and the taxpayer is required to confirm the presence of his right to receive property tax deduction in a special way, namely in the order provided by Section 3 st.220 Tax Code.
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.
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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