Article 219 of the Tax Code of the Russian Federation. Social tax deductions

1. When determining the size of the tax base in accordance with paragraph 3 of article 210 of this Code, a taxpayer has the right to receive the following social tax deductions:

(as amended by Federal Law dated July 24, 2007 N 216-FZ)

1) in the amount of income transferred by the taxpayer in the form of donations:

charitable organizations;

socially oriented non-profit organizations to carry out activities provided for legislation Russian Federation on non-profit organizations;

non-profit organizations operating in the field of science, culture, physical culture and sports (except for professional sports), education, enlightenment, healthcare, protection of human and civil rights and freedoms, social and legal support and protection of citizens, assistance in protecting citizens from emergency situations , environmental protection and animal welfare;

religious organizations to carry out their statutory activities;

non-profit organizations for the formation or replenishment of endowment capital, which are carried out in the manner established by Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”.

The deduction specified in this subparagraph is provided in the amount of expenses actually incurred, but not more than 25 percent of the amount of income received in the tax period and subject to taxation. If the recipients of donations are state and municipal institutions operating in the field of culture, as well as non-profit organizations (foundations) in the case of transferring donations to them for the formation of endowment capital in order to support these institutions, the maximum deduction amount established by this paragraph may be increased by the law of the subject Russian Federation up to 30 percent of the amount of income received in the tax period and subject to taxation. The said law of a constituent entity of the Russian Federation may also establish categories of state and municipal institutions operating in the field of culture, and non-profit organizations (foundations), donations to which may be accepted for deduction in an increased maximum amount.

(as amended by Federal Law dated November 27, 2018 N 426-FZ)

When returning a donation to a taxpayer, in connection with the transfer of which he applied a social tax deduction in accordance with this subparagraph, including in the case of dissolution of the target capital of a non-profit organization, cancellation of a donation, or in another case, if the return of property transferred for the formation or replenishment of the target capital of a non-profit organization, provided for by a donation agreement and (or) Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations", the taxpayer is obliged to include in the tax base of the tax period in which the property or its cash equivalent were actually returned the amount of the social tax deduction provided in connection with the transfer of the corresponding donation to the non-profit organization;

(Clause 1 as amended by Federal Law dated July 18, 2011 N 235-FZ (as amended on November 21, 2011))

2) in the amount paid by the taxpayer in the tax period for his training in organizations engaged in educational activities - in the amount of training expenses actually incurred, taking into account the limitation established point 2 of this article, as well as in the amount paid by the taxpayer-parent for the education of his children under the age of 24, by the taxpayer-guardian (taxpayer-trustee) for the education of his wards under the age of 18 in full-time education in organizations engaged in educational activities, - in the amount of actual expenses incurred for this training, but not more than 50,000 rubles for each child in the total amount for both parents (guardian or trustee).

(as amended by Federal Laws dated July 24, 2007 N 216-FZ, dated November 27, 2017 N 346-FZ)

The right to receive the specified social tax deduction applies to taxpayers who performed the duties of a guardian or trustee over citizens who were their former wards, after the termination of guardianship or trusteeship in cases where taxpayers paid for full-time education of these citizens under the age of 24 in organizations engaged in educational activities .

(paragraph introduced by Federal Law dated 05/06/2003 N 51-FZ, as amended by Federal Laws dated 07/24/2007 N 216-FZ, dated 11/27/2017 N 346-FZ)

The specified social tax deduction is provided if an organization carrying out educational activities, an individual entrepreneur (except for cases where individual entrepreneurs carry out educational activities directly) has a license to carry out educational activities or if a foreign organization has a document confirming the status of an organization carrying out educational activities, or if provided that the unified state register of individual entrepreneurs contains information about the implementation of educational activities by an individual entrepreneur who carries out educational activities directly, as well as the submission by the taxpayer of documents confirming his actual expenses for training.

A social tax deduction is provided for the period of study of these persons in an organization carrying out educational activities, including academic leave issued in the prescribed manner during the training process.

(as amended by Federal Law dated November 27, 2017 N 346-FZ)

The social tax deduction does not apply if the payment for educational expenses is made from maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children;

(paragraph introduced by Federal Law dated December 5, 2006 N 208-FZ)

The right to receive the specified social tax deduction also applies to a taxpayer who is a brother (sister) of a student in cases where the taxpayer pays for the full-time education of a brother (sister) under the age of 24 in organizations engaged in educational activities;

(paragraph introduced by Federal Law dated June 3, 2009 N 120-FZ; as amended by Federal Law dated November 27, 2017 N 346-FZ)

3) in the amount paid by the taxpayer in the tax period for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18, wards in under the age of 18 years (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines for medical use (in accordance with the list of medicines approved by the Government of the Russian Federation), prescribed by their attending physician and purchased by the taxpayer for own funds account.

When applying the social tax deduction provided for by this subparagraph, the amounts of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts for their spouse, parents, children (including adopted children) under the age of 18 years old, wards under the age of 18, concluded by him with insurance organizations that have licenses to conduct the relevant type of activity, providing for payment by such insurance organizations exclusively for medical services.

(as amended by Federal Law dated November 25, 2013 N 317-FZ)

The total amount of social tax deduction provided for first paragraphs And second of this subparagraph, is accepted in the amount of expenses actually incurred, but subject to the limitation established point 2 of this article.

For expensive types of treatment in medical organizations, for individual entrepreneurs carrying out medical activities, the amount of tax deduction is accepted in the amount of actual expenses incurred. The list of expensive types of treatment is approved by a decree of the Government of the Russian Federation.

A deduction for the payment of the cost of medical services and (or) payment of insurance premiums is provided to the taxpayer if medical services are provided in medical organizations, from individual entrepreneurs who have appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation, as well as when the taxpayer submits documents , confirming his actual expenses for medical services provided, the purchase of medicines for medical use or the payment of insurance premiums.

(as amended by Federal Law dated November 25, 2013 N 317-FZ)

The specified social tax deduction is provided to the taxpayer if payment for the cost of medical services and purchased medications for medical use and (or) payment of insurance premiums were not made at the expense of employers;

(as amended by Federal Law dated November 25, 2013 N 317-FZ)

(Clause 3 as amended by Federal Law dated December 29, 2012 N 279-FZ)

4) in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision, concluded by the taxpayer with a non-state pension fund in his favor and (or) in favor of family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters), disabled children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under a voluntary pension insurance agreement (agreements) concluded with an insurance organization in his own favor and (or) in favor of a spouse (including a widow, widower), parents (in including adoptive parents), disabled children (including adopted children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under the voluntary life insurance agreement (agreements), if such agreements are concluded for a period not less than five years, concluded (concluded) with an insurance organization in one’s own favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children under guardianship (trusteeship) ), - in the amount of expenses actually incurred, taking into account the limitation established point 2 of this article.

(as amended by Federal Laws dated December 28, 2013 N 420-FZ, dated November 29, 2014 N 382-FZ)

The social tax deduction specified in this subparagraph is provided upon submission by the taxpayer of documents confirming his actual expenses for non-state pension provision and (or) voluntary pension insurance and (or) voluntary life insurance;

(as amended by Federal Law dated November 29, 2014 N 382-FZ)

(Clause 4 introduced by Federal Law dated July 24, 2007 N 216-FZ)

5) in the amount of additional insurance contributions paid by the taxpayer during the tax period for a funded pension in accordance with the Federal Law “On Additional Insurance Contributions for a Funded Pension and State Support for the Formation of Pension Savings” - in the amount of expenses actually incurred, taking into account the limitation established point 2 of this article.

The social tax deduction specified in this subclause is provided when the taxpayer submits documents confirming his actual expenses for paying additional insurance contributions for a funded pension in accordance with the Federal Law "On additional insurance contributions for a funded pension and state support for the formation of pension savings", or when the taxpayer submits certificates from the tax agent about the amounts of additional insurance contributions paid by him for a funded pension, withheld and transferred by the tax agent on behalf of the taxpayer, in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees;

(as amended by Federal Law dated June 29, 2015 N 177-FZ)

(Clause 5 introduced by Federal Law No. 55-FZ of April 30, 2008)

6) in the amount paid in the tax period by the taxpayer for undergoing an independent assessment of his qualifications for compliance with qualification requirements in organizations carrying out such activities in accordance with the legislation of the Russian Federation - in the amount of expenses actually incurred for undergoing an independent assessment of qualifications for compliance with qualification requirements subject to the size limit established paragraph seven of clause 2 of this article.

(Clause 6 introduced by Federal Law dated July 3, 2016 N 251-FZ)

2. paragraph 1 of this article are provided upon submission tax return to the tax authority by the taxpayer at the end of the tax period, unless otherwise provided by this paragraph.

Social tax deductions provided for subparagraphs 2 And 3 points 1 subparagraph 4 of paragraph 1 of this article may be provided to the taxpayer before the end of the tax period when he submits a written application to the employer (hereinafter in this point - tax agent) subject to the taxpayer submitting to the tax agent confirmation of the taxpayer’s right to receive social tax deductions, issued to the taxpayer by the tax authority in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees. The taxpayer's right to receive the specified social tax deductions must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date the taxpayer submits to the tax authority a written application and documents confirming the right to receive the specified social tax deductions.

Social tax deductions provided for subparagraphs 2 And 3 points 1 of this article, and a social tax deduction in the amount of insurance premiums under the voluntary life insurance agreement(s), provided for subparagraph 4 of paragraph 1 of this article are provided to the taxpayer by a tax agent starting from the month in which the taxpayer applied to the tax agent to receive them in the manner established second paragraph of this paragraph.

(as amended by Federal Law No. 403-FZ of November 30, 2016)

If, after the taxpayer has applied in the prescribed manner to the tax agent to receive social tax deductions provided for subparagraphs 2 And 3 points 1 of this article, and a social tax deduction in the amount of insurance premiums under the voluntary life insurance agreement(s) provided for subparagraph 4 of paragraph 1 of this article, the tax agent withheld the tax without taking into account social tax deductions, the amount of excess withheld after receiving a written application from the taxpayer is subject to return to the taxpayer in the manner established

Social tax deductions provided for subparagraphs 4 And 5 points 1 of this article (with the exception of a social tax deduction in the amount of expenses for paying insurance premiums under a voluntary life insurance agreement (agreements)) may be provided to the taxpayer before the end of the tax period when he contacts a tax agent, subject to documentary confirmation of the taxpayer’s expenses in accordance with subparagraphs 4 And 5 points 1 of this article and provided that contributions under the agreement (agreements) of non-state pension provision, under the agreement (agreements) of voluntary pension insurance and (or) additional insurance contributions for a funded pension were withheld from payments in favor of the taxpayer and transferred to the appropriate funds and (or) insurance organizations by the employer.

(as amended by Federal Law No. 403-FZ of November 30, 2016)

Social tax deductions provided for subparagraphs 2 - 6 points 1 of this article (except for deductions in the amount of educational expenses for the taxpayer’s children specified in subclause 2 of clause 1 of this article, and the costs of expensive treatment specified in subclause 3 of clause 1 of this article) are provided in the amount of expenses actually incurred, but in total no more than 120,000 rubles for the tax period. If, during one tax period, a taxpayer has expenses for training, medical services, expenses under a non-state pension agreement (agreements), under a voluntary pension insurance agreement (agreements), under a voluntary life insurance agreement (agreements) (if such agreements are concluded on period of at least five years) and (or) for the payment of additional insurance contributions for a funded pension in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings” or for the payment of an independent assessment of one’s qualifications, the taxpayer independently, in including when contacting a tax agent, chooses which types of expenses and in what amounts are taken into account within the maximum amount of social tax deduction specified in this paragraph.

New edition of Art. 219 Tax Code of the Russian Federation

1. When determining the size of the tax base in accordance with the taxpayer has the right to receive the following social tax deductions:

1) in the amount of income transferred by the taxpayer in the form of donations:

charitable organizations;

socially oriented non-profit organizations to carry out activities provided for by the legislation of the Russian Federation on non-profit organizations;

non-profit organizations operating in the field of science, culture, physical culture and sports (except for professional sports), education, enlightenment, healthcare, protection of human and civil rights and freedoms, social and legal support and protection of citizens, assistance in protecting citizens from emergency situations , environmental protection and animal welfare;

religious organizations to carry out their statutory activities;

non-profit organizations for the formation or replenishment of endowment capital, which are carried out in the manner established by Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”.

The deduction specified in this subparagraph is provided in the amount of expenses actually incurred, but not more than 25 percent of the amount of income received in the tax period and subject to taxation.

When returning a donation to a taxpayer, in connection with the transfer of which he applied a social tax deduction in accordance with this subparagraph, including in the case of dissolution of the target capital of a non-profit organization, cancellation of a donation, or in another case, if the return of property transferred for the formation or replenishment of the target capital of a non-profit organization, provided for by a donation agreement and (or) Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations", the taxpayer is obliged to include in the tax base of the tax period in which the property or its cash equivalent were actually returned the amount of the social tax deduction provided in connection with the transfer of the corresponding donation to the non-profit organization;

2) in the amount paid by the taxpayer in the tax period for his training in organizations engaged in educational activities - in the amount of actually incurred training expenses, taking into account the limitation established by paragraph 2 of this article, as well as in the amount paid by the taxpayer-parent for training his children under the age of 24, by a taxpayer-guardian (taxpayer-trustee) for full-time education of their wards under the age of 18 in organizations engaged in educational activities - in the amount of actual expenses incurred for this education, but not more than 50,000 rubles for each child in the total amount for both parents (guardian or trustee).

The right to receive the specified social tax deduction applies to taxpayers who performed the duties of a guardian or trustee over citizens who were their former wards, after the termination of guardianship or trusteeship in cases where taxpayers paid for full-time education of these citizens under the age of 24 in organizations engaged in educational activities .

The specified social tax deduction is provided if an organization carrying out educational activities, an individual entrepreneur (except for cases where individual entrepreneurs carry out educational activities directly) has a license to carry out educational activities or if a foreign organization has a document confirming the status of an organization carrying out educational activities, or if provided that the unified state register of individual entrepreneurs contains information about the implementation of educational activities by an individual entrepreneur who carries out educational activities directly, as well as the submission by the taxpayer of documents confirming his actual expenses for training.

A social tax deduction is provided for the period of study of these persons in an organization carrying out educational activities, including academic leave issued in the prescribed manner during the training process.

The social tax deduction does not apply if the payment for educational expenses is made from maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children;

The right to receive the specified social tax deduction also applies to a taxpayer who is a brother (sister) of a student in cases where the taxpayer pays for the full-time education of a brother (sister) under the age of 24 in organizations engaged in educational activities;

3) in the amount paid by the taxpayer in the tax period for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18, wards in under the age of 18 years (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines for medical use (in accordance with the list of medicines approved by the Government of the Russian Federation), prescribed by their attending physician and purchased by the taxpayer for own funds account.

When applying the social tax deduction provided for by this subparagraph, the amounts of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts for their spouse, parents, children (including adopted children) under the age of 18 years old, wards under the age of 18, concluded by him with insurance organizations that have licenses to conduct the relevant type of activity, providing for payment by such insurance organizations exclusively for medical services.

The total amount of social tax deduction provided for in paragraphs one and two of this subclause is accepted in the amount of expenses actually incurred, but subject to the limitation established by paragraph 2 of this article.

For expensive types of treatment in medical organizations, for individual entrepreneurs carrying out medical activities, the amount of tax deduction is accepted in the amount of actual expenses incurred. The list of expensive types of treatment is approved by a decree of the Government of the Russian Federation.

A deduction for the payment of the cost of medical services and (or) payment of insurance premiums is provided to the taxpayer if medical services are provided in medical organizations, from individual entrepreneurs who have appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation, as well as when the taxpayer submits documents , confirming his actual expenses for medical services provided, the purchase of medicines for medical use or the payment of insurance premiums.

The specified social tax deduction is provided to the taxpayer if payment for the cost of medical services and purchased medications for medical use and (or) payment of insurance premiums were not made at the expense of employers;

4) in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision, concluded by the taxpayer with a non-state pension fund in his favor and (or) in favor of family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters), disabled children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under a voluntary pension insurance agreement (agreements) concluded with an insurance organization in his own favor and (or) in favor of a spouse (including a widow, widower), parents (in including adoptive parents), disabled children (including adopted children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under the voluntary life insurance agreement (agreements), if such agreements are concluded for a period not less than five years, concluded (concluded) with an insurance organization in one’s own favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children under guardianship (trusteeship) ), - in the amount of expenses actually incurred, taking into account the limitation established by paragraph 2 of this article.

The social tax deduction specified in this subparagraph is provided upon submission by the taxpayer of documents confirming his actual expenses for non-state pension provision and (or) voluntary pension insurance and (or) voluntary life insurance;

5) in the amount of additional insurance contributions for a funded pension paid by the taxpayer during the tax period in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings” - in the amount of expenses actually incurred, taking into account the limitation established by paragraph 2 of this article .

The social tax deduction specified in this subclause is provided when the taxpayer submits documents confirming his actual expenses for paying additional insurance contributions for a funded pension in accordance with the Federal Law "On additional insurance contributions for a funded pension and state support for the formation of pension savings", or when the taxpayer submits certificates from the tax agent about the amounts of additional insurance contributions paid by him for a funded pension, withheld and transferred by the tax agent on behalf of the taxpayer, in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees;

6) in the amount paid in the tax period by the taxpayer for undergoing an independent assessment of his qualifications for compliance with qualification requirements in organizations carrying out such activities in accordance with the legislation of the Russian Federation - in the amount of expenses actually incurred for undergoing an independent assessment of qualifications for compliance with qualification requirements taking into account the size limitation established by paragraph seven of paragraph 2 of this article.

2. Social tax deductions provided for in paragraph 1 of this article are provided when a taxpayer submits a tax return to the tax authority at the end of the tax period, unless otherwise provided by this paragraph.

Social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and a social tax deduction in the amount of insurance premiums under a voluntary life insurance agreement (agreements), provided for in subparagraph 4 of paragraph 1 of this article, may be provided to the taxpayer before the end of the tax period upon his application with a written application to the employer (hereinafter in this paragraph - the tax agent), subject to the taxpayer submitting to the tax agent confirmation of the taxpayer’s right to receive social tax deductions, issued to the taxpayer by the tax authority in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees. The taxpayer's right to receive the specified social tax deductions must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date the taxpayer submits to the tax authority a written application and documents confirming the right to receive the specified social tax deductions.

Social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and a social tax deduction in the amount of insurance premiums under the voluntary life insurance agreement (agreements), provided for in subparagraph 4 of paragraph 1 of this article, are provided to the taxpayer by the tax agent starting from the month in which the taxpayer turned to the tax agent to receive them in the manner established by paragraph two of this paragraph.

In the event that after the taxpayer applies in the prescribed manner to the tax agent for receiving social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and a social tax deduction in the amount of insurance premiums under the voluntary life insurance agreement (agreements) provided for in subparagraph 4 of paragraph 1 of this article, the tax agent withheld the tax without taking into account social tax deductions, the amount of excess withheld after receiving a written application from the taxpayer is subject to return to the taxpayer in the manner established.

If during the tax period the social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and the social tax deduction in the amount of insurance contributions under the voluntary life insurance agreement (agreements), provided for in subparagraph 4 of paragraph 1 of this article, are provided to the taxpayer in in a smaller amount than provided for by this article, the taxpayer has the right to receive them in the manner provided for in paragraph one of this paragraph.

Social tax deductions provided for in subparagraphs 4 and 5 of paragraph 1 of this article (with the exception of a social tax deduction in the amount of expenses for paying insurance premiums under a voluntary life insurance agreement (agreements)) may be provided to the taxpayer before the end of the tax period when he contacts a tax agent subject to documentary confirmation of the taxpayer's expenses in accordance with subparagraphs 4 and 5 of paragraph 1 of this article and provided that contributions under the agreement (agreements) of non-state pension provision, under the agreement (agreements) of voluntary pension insurance and (or) additional insurance contributions for a funded pension were withheld from payments in favor of the taxpayer and transferred to the appropriate funds and (or) insurance organizations by the employer.

Social tax deductions provided for in subparagraphs 2 - 6 of paragraph 1 of this article (with the exception of deductions in the amount of expenses for the education of the taxpayer’s children specified in subparagraph 2 of paragraph 1 of this article and expenses for expensive treatment specified in subparagraph 3 of paragraph 1 of this article), are provided in the amount of actual expenses incurred, but in total no more than 120,000 rubles for the tax period. If, during one tax period, a taxpayer has expenses for training, medical services, expenses under a non-state pension agreement (agreements), under a voluntary pension insurance agreement (agreements), under a voluntary life insurance agreement (agreements) (if such agreements are concluded on period of at least five years) and (or) for the payment of additional insurance contributions for a funded pension in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings” or for the payment of an independent assessment of one’s qualifications, the taxpayer independently, in including when contacting a tax agent, chooses which types of expenses and in what amounts are taken into account within the maximum amount of social tax deduction specified in this paragraph.

Commentary on Article 219 of the Tax Code of the Russian Federation

The procedure for providing social tax deductions is regulated by Art. 219 of the Tax Code of the Russian Federation. The law provides for the following types of tax deductions:

For charity;

For treatment;

For education.

Let us consider in detail how a taxpayer can receive each of these deductions.

Social tax deduction for charity

If during the year the taxpayer transferred money to charitable purposes, then part of the money spent can be returned from the budget. The tax deduction can be used if the money was transferred:

Organizations of science, culture, education, health care and social welfare, partially or fully financed from the budget;

Physical education and sports organizations, educational and preschool institutions for the needs of physical education of citizens and the maintenance of sports teams;

As donations to religious organizations for the implementation of their statutory activities.

The maximum amount of social tax deduction for charitable purposes cannot exceed 25 percent of the income received by the taxpayer for the previous year. The social tax deduction can only be applied to income that is taxed at a rate of 13 percent. To receive a social tax deduction, you need to write a corresponding application and fill out a tax return. In addition, you will need a document confirming the transfer of money to charity (stub for a cash receipt order, postal order receipt, etc.).

Social tax deduction for treatment

If during the year the taxpayer paid for medical services or purchased medicines, then part of the money spent can be returned from the budget. Since 2007, social deductions for treatment will be available not only for amounts spent during the tax period on the purchase of medicines and payment of treatment costs, but also for payment of health insurance. Such additions have been made to paragraphs. 3 p. 1 art. 219 of the Tax Code of the Russian Federation by Federal Law of July 27, 2006 N 144-FZ. But for this it is necessary to fulfill a number of conditions.

1. A person can take advantage of the deduction if he paid for his treatment or spent money on medical services and medicines for his relatives (wife or husband, parents and minor children).

2. The deduction is provided only if medical services were paid for or medications were purchased that are included in special Lists approved by Decree of the Government of the Russian Federation of March 19, 2001 N 201.

The list of medical services, payment for which is taken into account when calculating the social deduction for treatment, is as follows:

Diagnostic and treatment services when providing emergency medical care to the population;

Services for diagnosis, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and by general (family) practitioners), including medical examination;

Services for diagnosis, prevention, treatment and medical rehabilitation when providing inpatient medical care to the population (including in day hospitals), including medical examination;

Services for diagnosis, prevention, treatment and medical rehabilitation when providing medical care to the population in sanatorium and resort institutions;

Health education services provided to the public.

3. A deduction is possible if medical services were provided by an organization that has the appropriate license. In this case, the form of ownership (state hospital or private clinic), as well as departmental affiliation, do not matter. But if you were treated by a private doctor, even a licensed one, then the money spent will not be returned to you. The fact is that in terms of their status, a doctor cannot be equated with medical organizations. Therefore, there is no need to talk about deductions.

As for medical insurance, in order to qualify for a deduction, the voluntary personal insurance contract must provide for payment exclusively for treatment services. And it must be concluded with insurance organizations that have licenses to conduct the relevant type of activity.

4. The maximum amount of social tax deduction is 38,000 rubles. per calendar year. Federal Law No. 144-FZ of July 27, 2006 increased the maximum deduction amount to 50,000 rubles. True, you can use it only if you were treated, bought medicines and insurance in 2007. If you applied to medical institutions for help in 2003 - 2006, then you can only count on 38,000 rubles. An exception is made only for so-called expensive types of treatment. Their List is also approved by the already mentioned Decree of the Government of the Russian Federation of March 19, 2001 N 201. You have the right to exclude the full cost of such treatment from the tax base - but, of course, not more than the amount of annual income.

5. A tax deduction can be made only from those incomes that are taxed at a rate of 13 percent. If the amount of the deduction is greater than the income received during the year, then the tax base is considered equal to zero. In this case, the taxpayer will be able to return the entire amount of tax that tax agents withheld from his income and transferred to the budget during the year. Well, the maximum amount that can be returned is 4940 rubles. (RUB 38,000 x 13%), and since 2007 RUB 6,500. (50,000 x 13%), We emphasize once again: this limitation does not apply to expensive treatment.

6. If the treatment was not paid for by the taxpayer himself, but, for example, by a company or relatives, then it will not be possible to return the money from the budget.

To receive a social deduction for treatment, you need to write a corresponding application in free form. In addition to this, you will also need:

A copy of the agreement for the provision of medical services with the hospital or clinic. The contract must contain details confirming the status of the medical institution, that is, the license number to carry out medical activities;

Certificate of payment for medical services - if the taxpayer wants to receive a deduction for treatment. The certificate will be issued at the clinic where the person applied for help. By the way, you can request such a certificate within three years after the end of the year in which you were treated;

Prescription forms with drug prescriptions (according to form N 107/u) - if we are talking about deductions for the purchase of medicines. These forms must be stamped “For the tax authorities of the Russian Federation, Taxpayer INN.” It confirms that the person was prescribed a medicine, the cost of which can be deducted. You should contact your doctor for this prescription. A prescription will be given if three years have not passed since the treatment;

Documents confirming payment for treatment and medicines (cash receipt, receipt counterfoil, payment order, etc.). If the pharmacy receipt does not indicate the names of the drugs paid for, then you will also have to submit a sales receipt;

A copy of the marriage certificate, the taxpayer’s birth certificate or the birth certificate of his child (these papers will be needed if the taxpayer wants to receive a deduction for the treatment of his relatives).

Please note that the tax refund due will not be issued in cash. Therefore, care should be taken in advance to ensure that the taxpayer applying for a refund from the budget has a bank account where the money can be transferred. The unused balance of the social tax deduction for treatment is not carried over to the next calendar year.

Social tax deduction for training

If during the calendar year the taxpayer not only worked, but also studied, then part of the money paid for study can be returned from the budget. The return procedure is prescribed in Art. 219 Tax Code. Please pay attention to the following important points.

1. The maximum amount of social tax deduction for training is 38,000 rubles. per calendar year.

2. A tax deduction can be made only from those incomes that are taxed at a rate of 13 percent. If the amount of the deduction is greater than the income received during the year, then the tax base is considered equal to zero.

In this case, the taxpayer will be able to return the entire amount of tax that tax agents withheld from his income and transferred to the budget during the year. Well, the maximum amount that can be returned is 4940 rubles. (RUB 38,000 x 13%).

You can receive a deduction not only for your own education, but also for the education of your children under the age of 24, if they are full-time students. The deduction amount is training expenses, but not more than 38,000 rubles. for each child in total for both parents.

To receive a social deduction for training, you need to write a corresponding application in free form. In addition to this you will need:

A copy of the training agreement indicating the details of the document confirming the status of the educational institution (usually a license for educational activities);

A document confirming payment for training (stub for a cash receipt order, postal order receipt, etc.).

If the taxpayer wants to receive a deduction for his child’s education, he will additionally be required to provide a copy of the child’s birth certificate.

3. Keep in mind: the amount of tax due for refund will not be issued in cash. Therefore, care should be taken in advance to ensure that the taxpayer applying for a refund from the budget has a bank account where the money can be transferred.

4. The unused balance of the social tax deduction for education is not carried over to the next calendar year.

Another comment on Art. 219 Tax Code of the Russian Federation

An individual can apply to his employer to receive a social deduction under non-state pension agreements or voluntary pension insurance. In this case, two conditions must be met:

It is necessary to submit documents confirming the actual expenses of the taxpayer in accordance with subparagraph 4 of paragraph 1 of Article 219 of the Tax Code;

Contributions under these agreements must be withheld and transferred by the employer to the appropriate funds.

At the same time, Federal Law No. 368-FZ of December 27, 2009 establishes that the taxpayer, when submitting a personal income tax declaration to the inspectorate at the end of the tax period, is not required to attach a separate written application to it in order to receive social tax deductions.

Lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicines, the amounts of payment for which at the expense of the taxpayer’s own funds are taken into account when determining the amount of social tax deduction, were approved by Decree of the Government of the Russian Federation of March 19, 2001 N 201.

The form of the tax agent's certificate about the amounts of additional insurance contributions paid by the taxpayer for the funded part of the labor pension, withheld and transferred by the tax agent on behalf of the taxpayer, was approved by Order of the Federal Tax Service of Russia dated December 2, 2008 N MM-3-3/634@ "On the form of the certificate."

It should be noted that the Tax Code does not provide for the provision of a social tax deduction to the taxpayer in the amount of the value of property that is not cash.

The provision of a social tax deduction when paying for education for spouses is also not provided for by the current legislation on taxes and fees.

Article 219 of the Tax Code does not specify when paying for which types of training a social tax deduction is provided. There is only an indication that this is training in educational institutions that have an appropriate license or other document confirming the status of the educational institution. On this issue, you should refer to the Law of the Russian Federation of July 10, 1992 N 3266-1 “On Education”.

Social deductions provided by a tax agent are the issuance of some kind of monetary compensation for a taxpayer who was forced to spend money on public expenses. For example, if an individual contributed material funds for the reconstruction of a temple, then by law he is entitled to the return of a certain part of this donation.

IMPORTANT! Please note that only those people who have paid personal income tax in full on time from all sources of their income - 13% of income - can take advantage of the social tax discount.

What groups are social deductions divided into?

Social tax deductions (Article 219 of the Tax Code of the Russian Federation) are usually divided into the following six groups, which have practically no similarities with each other:

When can I get my money back?

All applicants for a deduction must take into account the fact that the tax can not be returned immediately, but only in the next year, which will come after the year of payment for social services.

However, if for some reason an individual wants to receive monetary compensation as quickly as possible, then this process is quite possible. To do this, you need to draw up a corresponding application addressed to the employer, attach to it the documentation required for the deduction and wait for a positive response.

If you refuse to return the personal income tax early, you can receive a deduction only next year and not through the employer, but through the tax office employees.

Dimensions

In each individual case, social tax deductions are provided in completely different amounts, depend on the amount and type of expenses and have a maximum allowable limit. To calculate wages taking into account the tax credit, you must complete the following steps:

Amount of educational tax credit

Every individual who has paid for their own education or the education of relatives has the right to a refund of up to 13% of the amount of expenses incurred. However, for a tax discount of this kind, tax legislation sets a certain limit - 120,000 rubles. This means that the maximum monetary compensation for training cannot exceed 15,600 rubles (since this is 13% of the maximum limit).

In 2017, Article 219 of the Tax Code of the Russian Federation says nothing about standard tax deductions. However, tax legislation still implies the accrual of standard monetary compensation for children's education. Since standard tax discounts are awarded for providing for children, and social benefits for their education, these two concepts are slightly mixed into one.

Amount for treatment

The deduction provided for medical services or the purchase of medicines is calculated in the same way as the tax credit for education, by finding 13% of the total amount of social costs and also cannot be more than 120,000 rubles.

IMPORTANT! Despite the fact that the maximum possible is 15,600 rubles, in some cases the taxpayer is charged a larger amount. This happens if he has spent money on expensive treatments. In other words, the deduction limit equal to 120,000 rubles applies only to low-cost medical services.

Calculation example

A certain Oleg Nikolaevich Petrov received an annual salary for 2016 in the amount of 450,000 rubles. He gave an amount equal to 58,500 rubles to the state treasury as personal income tax. In 2016, he spent 150,000 rubles on dental treatment for his wife and paid 190,000 rubles for his own surgery, which is an expensive type of treatment.

In this case, compensation for treatment is calculated as follows:

• We determine the amount of deductions. Since dental treatment is not included in the group of expensive medical services, Oleg Nikolaevich can receive a deduction for this social expenditure of no more than 120,000 rubles, but this rule does not apply to surgery and 190,000 rubles are due for it.
• Let's sum up the tax discounts. After adding 120,000 rubles and 190,000 rubles, we get the figure - 310,000 rubles, which is the total amount of social deduction for treatment.
• We find 13% of the total deduction. After carrying out this mathematical operation, the amount comes out to 40,300 rubles. This is exactly how much the tax service will charge for Oleg Nikolaevich as social compensation.

1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 and Article 214.1 of this Code, the taxpayer has the right to receive the following investment tax deductions, provided taking into account the specifics and in the manner provided for by this article:

1) in the amount of the positive financial result received by the taxpayer in the tax period from the sale (redemption) of securities traded on the organized securities market, specified in subparagraphs 1 and 2 of paragraph 3 of Article 214.1 of this Code and owned by the taxpayer for more than three years;

2) in the amount of funds contributed by the taxpayer during the tax period to an individual investment account;

3) in the amount of income received from transactions recorded on an individual investment account.

2. The investment tax deduction provided for in subparagraph 1 of paragraph 1 of this article is provided taking into account the following features:

1) the amount of a positive financial result in the amount of which a tax deduction is provided is determined in accordance with Article 214.1 of this Code;

2) the maximum amount of tax deduction in the tax period is determined as the product of the securities coefficient and an amount equal to 3,000,000 rubles.

In this case, the value of the securities coefficient is determined in the following order:

when selling (redeeming) in a tax period securities with the same period of ownership by the taxpayer at the time of such sale (redemption), calculated in full years - as the number of full years of ownership of the sold (redeemed) securities by the taxpayer (regardless of their quantities);

when selling (redeeming) in the tax period securities with different periods of ownership by the taxpayer at the time of such sale (redemption), calculated in full years, the value of the securities coefficient is determined by the formula:

where Vi is income from the sale (redemption) in the tax period of all securities with a period of ownership by the taxpayer, calculated in full years and amounting to i years. When determining Vi, income from the sale (redemption) of securities is taken into account, provided that when selling (redemption) a security, the difference between the income from its sale (redemption) and the cost of its acquisition is a positive value;

n - the number of periods, calculated in full years, of securities being owned by the taxpayer, sold (redeemed) in the tax period, following which the taxpayer is granted the right to receive a tax deduction. Moreover, if the periods of ownership of two or more securities by the taxpayer, sold (redeemed) in the tax period, calculated in full years, coincide, for the purpose of determining the indicator n, the number of such periods is taken equal to 1;

3) the period of ownership of a security by a taxpayer is calculated based on the method of selling securities acquired first in time (FIFO). In this case, the period during which the securities are owned by the taxpayer includes the period during which the securities are removed from the taxpayer’s ownership under a securities loan agreement with a broker and (or) under a repurchase agreement;

4) a tax deduction is provided to the taxpayer when calculating and withholding tax by a tax agent or when submitting a tax return. In this case, when providing a tax deduction by a tax agent:

The securities ratio is determined for the purposes of subclause 2 of this clause in relation to the securities being sold (redeemed), the payment of income on which is carried out by this tax agent;

the taxpayer is provided with a corresponding calculation of the amount of the deduction provided to him;

5) if, when a tax deduction is provided by several tax agents, its total amount exceeds the maximum amount calculated in accordance with subparagraph 2 of this paragraph, the taxpayer is obliged to submit a tax return and pay an additional amount of tax;

6) the tax deduction is not applied when selling (redeeming) securities accounted for in an individual investment account.

3. The investment tax deduction provided for in subparagraph 2 of paragraph 1 of this article is provided taking into account the following features:

1) a tax deduction is provided in the amount of funds deposited during the tax period into an individual investment account, but not more than 400,000 rubles;

2) a tax deduction is provided to the taxpayer upon submission of a tax return on the basis of documents confirming the fact of crediting funds to an individual investment account;

3) a tax deduction is provided to the taxpayer provided that during the validity period of the agreement for maintaining an individual investment account, the taxpayer did not have other agreements for maintaining an individual investment account, except in cases of termination of the agreement with the transfer of all assets accounted for on the individual investment account to another individual investment account opened to the same individual;

4) in case of termination of the agreement for maintaining an individual investment account before the expiration of the terms specified in subparagraph 1 of paragraph 4 of this article (except for the case of termination of the agreement for reasons beyond the will of the parties), without transfer of all assets accounted for in this individual investment account , to another individual investment account opened for the same individual, the amount of tax not paid by the taxpayer to the budget in connection with the application of tax deductions provided for in subparagraph 2 of paragraph 1 of this article in relation to funds deposited into the specified individual investment account is subject to restoration and payment to the budget in the prescribed manner with the collection of appropriate amounts of penalties from the taxpayer.

4. The investment tax deduction provided for in subparagraph 3 of paragraph 1 of this article is provided taking into account the following features:

1) a tax deduction is provided upon termination of the agreement for maintaining an individual investment account, provided that at least three years have passed from the date the taxpayer entered into an agreement for maintaining an individual investment account;

2) the taxpayer cannot exercise the right to provide a tax deduction if he at least once during the period of validity of the agreement for maintaining an individual investment account (as well as during the period of validity of the agreement for maintaining another individual investment account, terminated with the transfer of all assets accounted for this another individual investment account, to another individual investment account opened by the same individual) before using this right, exercised the right to provide an investment tax deduction provided for in subparagraph 2 of paragraph 1 of this article;

3) a tax deduction is provided to the taxpayer by the tax authority when the taxpayer submits a tax return or when calculating and withholding tax by a tax agent, subject to the presentation of a certificate from the tax authority stating that:

the taxpayer did not exercise the right to receive a tax deduction provided for in subparagraph 2 of paragraph 1 of this article during the validity period of the agreement for maintaining an individual investment account, as well as other agreements terminated with the transfer of assets to this individual investment account in the manner provided for in paragraph 9.1 of Article 226.1 this Code;

during the validity period of the agreement for maintaining an individual investment account, the taxpayer did not have other agreements for maintaining an individual investment account, except for cases of termination of the agreement with the transfer of all assets accounted for in the individual investment account to another individual investment account opened to the same individual.

Download PDF

Print page

We suggest that you familiarize yourself with Article 219.1 of the Tax Code of the Russian Federation, Chapter 23 “Investment tax deductions”. Information is current as of 2016. If you think that Article 219.1 of the Tax Code of the Russian Federation is outdated and not relevant, we ask you to write about this to the editors of the site using the form

Official text:

Article 219. Social tax deductions

1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions:

1) in the amount of income transferred by the taxpayer in the form of donations:

charitable organizations;

socially oriented non-profit organizations to carry out activities provided for by the legislation of the Russian Federation on non-profit organizations;

non-profit organizations operating in the field of science, culture, physical culture and sports (except for professional sports), education, enlightenment, healthcare, protection of human and civil rights and freedoms, social and legal support and protection of citizens, assistance in protecting citizens from emergency situations , environmental protection and animal welfare;

religious organizations to carry out their statutory activities;

non-profit organizations for the formation or replenishment of endowment capital, which are carried out in the manner established by Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”.

The deduction specified in this subparagraph is provided in the amount of expenses actually incurred, but not more than 25 percent of the amount of income received in the tax period and subject to taxation.

When returning a donation to a taxpayer, in connection with the transfer of which he applied a social tax deduction in accordance with this subparagraph, including in the case of dissolution of the target capital of a non-profit organization, cancellation of a donation, or in another case, if the return of property transferred for the formation or replenishment of the target capital of a non-profit organization, provided for by a donation agreement and (or) Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations", the taxpayer is obliged to include in the tax base of the tax period in which the property or its cash equivalent were actually returned the amount of the social tax deduction provided in connection with the transfer of the corresponding donation to the non-profit organization;

2) in the amount paid by the taxpayer in the tax period for his education in educational institutions - in the amount of educational expenses actually incurred, taking into account the limitation established by paragraph 2 of this article, as well as in the amount paid by the taxpayer-parent for the education of his children aged up to 24 years of age, by a taxpayer-guardian (taxpayer-trustee) for full-time education of their wards under the age of 18 in educational institutions - in the amount of actual expenses incurred for this education, but not more than 50,000 rubles for each child in total amount for both parents (guardian or trustee).

The right to receive the specified social tax deduction applies to taxpayers who performed the duties of a guardian or trustee over citizens who were their wards, after the termination of guardianship or trusteeship in cases where taxpayers paid for full-time education of these citizens under the age of 24 in educational institutions.

The specified social tax deduction is provided if the educational institution has an appropriate license or other document that confirms the status of the educational institution, as well as the taxpayer submits documents confirming his actual expenses for education.

A social tax deduction is provided for the period of study of these persons at an educational institution, including academic leave issued in the prescribed manner during the course of study.

The social tax deduction does not apply if the payment for educational expenses is made from maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children;

The right to receive the specified social tax deduction also applies to a taxpayer who is a brother (sister) of a student in cases where the taxpayer pays for the full-time education of a brother (sister) under the age of 24 in educational institutions;

3) in the amount paid by the taxpayer in the tax period for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18, wards in under the age of 18 years (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines for medical use (in accordance with the list of medicines approved by the Government of the Russian Federation), prescribed by their attending physician and purchased by the taxpayer for own funds account.

When applying the social tax deduction provided for by this subparagraph, the amounts of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts for their spouse, parents, children (including adopted children) under the age of 18 years old, wards under the age of 18, concluded by him with insurance organizations that have licenses to conduct the relevant type of activity, providing for payment by such insurance organizations exclusively for medical services.

The total amount of social tax deduction provided for in paragraphs one and two of this subclause is accepted in the amount of expenses actually incurred, but subject to the limitation established by paragraph 2 of this article.

For expensive types of treatment in medical organizations, for individual entrepreneurs carrying out medical activities, the amount of tax deduction is accepted in the amount of actual expenses incurred. The list of expensive types of treatment is approved by a decree of the Government of the Russian Federation.

A deduction for the payment of the cost of medical services and (or) payment of insurance premiums is provided to the taxpayer if medical services are provided in medical organizations, from individual entrepreneurs who have appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation, as well as when the taxpayer submits documents , confirming his actual expenses for medical services provided, the purchase of medicines for medical use or the payment of insurance premiums.

The specified social tax deduction is provided to the taxpayer if payment for the cost of medical services and purchased medications for medical use and (or) payment of insurance premiums were not made at the expense of employers;

4) in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision, concluded by the taxpayer with a non-state pension fund in his favor and (or) in favor of family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters), disabled children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under a voluntary pension insurance agreement (agreements) concluded with an insurance organization in his own favor and (or) in favor of a spouse (including a widow, widower), parents (in including adoptive parents), disabled children (including adopted children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under the voluntary life insurance agreement (agreements), if such agreements are concluded for a period not less than five years, concluded (concluded) with an insurance organization in one’s own favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children under guardianship (trusteeship) ), - in the amount of expenses actually incurred, taking into account the limitation established by paragraph 2 of this article.

The social tax deduction specified in this subparagraph is provided upon submission by the taxpayer of documents confirming his actual expenses for non-state pension provision and (or) voluntary pension insurance and (or) voluntary life insurance;

5) in the amount of additional insurance contributions for a funded pension paid by the taxpayer during the tax period in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings” - in the amount of expenses actually incurred, taking into account the limitation established by paragraph 2 of this article .

The social tax deduction specified in this subclause is provided when the taxpayer submits documents confirming his actual expenses for paying additional insurance contributions for a funded pension in accordance with the Federal Law "On additional insurance contributions for a funded pension and state support for the formation of pension savings", or when the taxpayer submits certificates from the tax agent about the amounts of additional insurance contributions paid by him for a funded pension, withheld and transferred by the tax agent on behalf of the taxpayer, in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

2. Social tax deductions specified in paragraph 1 of this article are provided when a taxpayer submits a tax return to the tax authority at the end of the tax period.

Social tax deductions provided for in subparagraphs 4 and 5 of paragraph 1 of this article may also be provided to the taxpayer before the end of the tax period when he contacts the employer (hereinafter in this paragraph - tax agent), subject to documentary confirmation of the taxpayer’s expenses in accordance with subparagraphs 4 and 5 paragraph 1 of this article and provided that contributions under a non-state pension agreement, voluntary pension insurance, voluntary life insurance (if such agreements are concluded for a period of at least five years) and (or) additional insurance contributions for a funded pension were withheld from payments in favor of taxpayer and transferred to the relevant funds and (or) insurance organizations by the employer.

Social tax deductions specified in subparagraphs 2 - 5 of paragraph 1 of this article (with the exception of expenses for the education of the taxpayer’s children specified in subparagraph 2 of paragraph 1 of this article and expenses for expensive treatment specified in subparagraph 3 of paragraph 1 of this article) are provided in the amount of expenses actually incurred, but in total no more than 120,000 rubles in the tax period. If in one tax period a taxpayer has expenses for training, medical services, expenses under a non-state pension agreement (agreements), under a voluntary pension insurance agreement (agreements), under a voluntary life insurance agreement (agreements) (if such agreements are concluded for a period at least five years) and upon payment of additional insurance contributions for a funded pension in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings,” the taxpayer independently, including when contacting a tax agent, chooses which types expenses and in what amounts are taken into account within the maximum amount of social tax deduction specified in this paragraph.