An individual entrepreneur may exercise the right to apply a social tax deduction when calculating personal income tax by submitting the tax declaration (calculation) for the tax period (calendar year) based on the documents presented to the tax authority:

• a certificate (or its copy) from an educational institution of the Republic of Belarus confirming that the child is (was) studying at the educational institution and receives (received) first higher, first secondary specialized, or first vocational-technical education, indicating the period of education;
• copies of the agreement for training a specialist (worker, employee) on a paid basis, concluded with an educational institution of the Republic of Belarus;
• copies of the order (or excerpt thereof) of the head of the educational institution of the Republic of Belarus regarding the cost of education (or its change) for the corresponding period of study – in case the cost of education is not specified in the agreement for training a specialist (worker, employee) on a paid basis;
• copies of documents confirming the degree of close relationship, extracts from the decisions of guardianship and custody authorities – when expenses are incurred for the education of persons who are in close family relationships, wards, including former wards;
• documents confirming the actual payment for educational services, repayment (return) of loans, credits (including interest thereon);
• copies of the credit agreement – when receiving bank loans for payment of first higher, first secondary specialized, or first vocational-technical education;
• copies of the loan agreement – when receiving borrowed funds from Belarusian organizations or Belarusian individual entrepreneurs.

If the social tax deduction for education was not granted in a calendar year or was granted only partially, the unused amount is carried forward to subsequent calendar years until fully utilized.

Olga MISILYUK, Chief State Tax Inspector of the Information and Explanatory Work Department of the MNS Inspectorate for Brest Region