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Company / Laws

A civil contract does not give the right to a property deduction the employer

News - Legal advice 01.08.2017 at 14:20

News - Legal advice

Federal tax service issued letter,

which explained the particular provision of property tax

deduction on personal income tax by employers.

the Tax authorities are reminded that property tax deductions,

provided by subparagraphs 3 and 4 of paragraph 1 of article 220 of NK of the Russian Federation,

to provide the employer, upon written request of the employee

, provided that your eligibility is confirmed by the tax authorities. Together with

however, it is important to understand that the employer is an organization or

a sole proprietorship, which concluded with a physical person

the employment contract. If the parties signed an agreement gpkh,

to be called employer and employee in the sense of labour law.

at the same time in explaining the FNS says that in situations,

as stipulated in article 19.1 of the labour code, relations in civil law

the contract can be recognized as labor. In this case, the employee will be able

to apply for the accelerated deduction to the employer.