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News of the Federal Legislation

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News of the Federal Legislation


There is approved the form of tax agent' inquiry about sums of additional insurance payments for the accumulative part of labor pension made by taxpayer, deducted and transferred by tax agent on the instructions of taxpayer
2009-01-22 06:00

NEWS OF THE FEDERAL LEGISLATION

There is approved the form of tax agent' inquiry about sums of additional insurance payments for the accumulative part of labor pension made by taxpayer, deducted and transferred by tax agent on the instructions of taxpayer

The Order of the Federal Tax Service of Russia N MM-3-3/634@ of December 2, 2008 (document is in Russian) approves the form of tax agent' inquiry about sums of additional insurance payments for the accumulative part of labor pension made by taxpayer, deducted and transferred by tax agent on the instructions of taxpayer.
 
This inquiry shall be submitted by taxpayer to tax body to receive social tax deduction in the sum of additional insurance payments for the accumulative part of labor pension made by taxpayer in taxable period pursuant to the Federal Act N 56-FZ "On additional insurance payments to the accumulative part of labor pension and state support of pension accumulations formation" of April 30, 2008 (document is in Russian).

In should be noticed that aforesaid social deduction is granted in the size of actual losses but in the aggregate not more than 120000 rubles in taxable period.


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