Instruction
1
The strict wording of the text, in standard deduction doesn't exist. This statement is written arbitrarily, in the form of a normal statement: hat, the interpretation of the request, the application, date and signature. Adopted a statement, written by hand or printed with a printer. Taxpayers having multiple sources of income, in its sole discretion selects the fiscal agent (organization, individual entrepreneur etc.), which will amount to the standard deductions.
2
In the header of the application for the deduction, the employee appeals to the authority carrying out accounting, or directly to the head, in both cases providing the names of the companies. For example: "In the accounting Department of the OJSC..." or "the General Director of JSC...". Also, in the header of the application, the employee indicates his position, surname, name and patronymic. When the complex structure of the enterprise, you must specify the OU in which the employee works.
3
The statement is formulated usually in the form of requests. At the request of the employee to provide a standard tax deduction, the prescribed base, confirming the right to such a deduction, that is, the employee must indicate to which category a taxpayer it belongs to. Depends on the size of the tax deduction. It is desirable to refer the article and sub-articles of the tax code, according to which one can determine the category of the employee and specify what number of month to start providing a deduction. In the note, list all the documents attached to the application.
4
Providing a standard tax deductionfor a child (or children) is also carried out on the basis of the written employee statements. This statement is written in a form like the statementwritten in a deduction to the employee. Differs only in the wording of the request. In the request please provide a standard tax deduction to the employee for the child (children), which lists the child (Ren): last name, first name and date of birth. Also designate a base, confirming the right of the child (children) on the deduction. At the end of a statement shall bear the date, signature and full name of the taxpayer seeking the deductions.
5
As both a parent-taxpayer is entitled to a deduction for the child (Ren), one parent can write a statement at the place of work on the waiver of the standard deductionand in favor of the other parent. And the second parent, in turn, writes a statement to the employer on granting double tax deductionand with mandatory application copies (or second instance) exemption statements. Then the request is interpreted in this connection shall be a double deduction. For example: "Please provide me with a tax deduction at double the rate per child (each child)...in connection with the failure of their father...a standard tax deductionand the security of the child in me." If during the tax period one of the parents enjoys the deductionof th of the child (children), to refuse a deductionin favour of the other parent only in the next tax period.