LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 27, 2013 No. ED-4-3/3228 @

Concerning provision of the standard tax deduction on income tax

The Federal Tax Service concerning provision of the standard tax deduction on income tax explains the following.

According to the subitem 4 of Item 1 of article 218 of the Tax Code of the Russian Federation (further - the Code) the standard tax deduction for every month of tax period extends to the parent, the spouse (spouse) of the parent, the adoptive father, the guardian, the custodian, the adoptive parent, the spouse (spouse) of the adoptive parent on whose providing there is child.

According to paragraph 16 of the subitem 4 of Item 1 of article 218 of the Code the tax deduction can be provided in double size to one of parents (adoptive parents) at their choice based on the declaration of abandonment of one of parents (adoptive parents) of receipt of the tax deduction.

At the same time the taxpayer can refuse receipt of this tax deduction, only if he has to it the right supported by the relevant documents. The right to this tax deduction is limited number of conditions, in particular finding of the child on providing the taxpayer, availability at the taxpayer of the income, taxable on the income of physical persons at the rate of 13 percent.

If one of parents, namely at the spouse, has no income, taxable at the rate of 13 percent, it cannot transfer the right to the standard tax deduction to other parent.

This line item is approved with the Ministry of Finance of the Russian Federation.

Bring the specified letter to subordinate tax authorities.

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