Social deduction for the funded part of the pension. Social tax deduction for pension insurance

From this material you will learn how you can benefit from contributions to non-state pension provision and additional contributions to a funded pension.

Who can receive a social tax deduction on pension contributions?

Anyone who pays can receive a social tax deduction from pension contributions.

This can be done by reducing the amount of taxable income at the rate of 13% by the amount of the specified pension contributions.

(clauses 3.4 of Article 210 “Tax Base” of the Tax Code of the Russian Federation and
pp. 4.5 clause 1 of Article 219 “Social tax deductions” of the Tax Code of the Russian Federation).

The right to receive a social tax deduction for contributions to a non-state pension fund (NPF) for non-state pension provision arises after a citizen or his employer concludes an agreement with a non-state pension fund (NPF) and pays pension contributions independently or by deduction by the employer from the salary.

Regarding additional insurance contributions for funded pension the right to receive a social tax deduction arises if a corresponding application is submitted to the Pension Fund of the Russian Federation (PFR) and these additional contributions are also paid independently or through the employer by deduction from salary.

(Articles 4 - 7 of the Federal Law of April 30, 2008 No. 56-FZ “On additional insurance contributions for funded pensions and state support for the formation of pension savings”).

Options for receiving a social tax deduction from pension contributions

There are two options for receiving a social tax deduction for income tax (NDFL) on pension contributions, depending on where you are going to receive the tax deduction:

obtaining a social tax deduction from pension contributions from the tax office and

receiving a social tax deduction from employer pension contributions.

Option 1 for receiving a social tax deduction from pension contributions: Obtaining a social tax deduction from pension contributions from the tax office

To receive a social tax deduction from pension contributions, the tax office recommends following the following sequence of actions.

Social tax deductions from pension contributions can be obtained from the tax office by:

individuals who paid pension contributions independently or

who submitted an application to the employer to withhold wages in order to transfer the corresponding amounts of contributions to the non-state pension fund (NPF) or Pension Fund (PFR),

but did not apply for tax deductions from their employer.

Step 1. Preparation of supporting documents

To receive a social tax deduction for pension contributions to a non-state pension fund (NPF) for non-state pension provision (NPO), you must submit to the tax office:

(paragraph 2, paragraph 4, paragraph 1 of Article 219 “Social tax deductions” of the Tax Code of the Russian Federation)

a certificate from the accounting department at the place of work on the amounts of accrued and withheld income taxes (NDFL) for the corresponding past year in form 2-NDFL.

This certificate will confirm that the amounts of contributions were not taken into account by the employer when calculating tax during the tax period;

a copy of the pension agreement with the non-state pension fund (NPF) for non-state pension provision (NPO).

If the pension agreement does not contain information about the license of a non-state pension fund (NPF), it is necessary to prepare a copy of the license, certified by the signature of the head and the seal of the non-state pension fund;

copies of documents confirming the degree of relationship with the person for whom you paid pension contributions to the non-state pension fund (NPF) for non-state pension provision (marriage certificate, birth certificate (adoption documents), child birth certificate (guardianship documents (guardianship) or adoption), certificate confirming the child’s disability);

copies of payment documents confirming the payment of pension contributions to the non-state pension fund (NPF) for non-state pension provision (cash register receipts, receipts for cash receipt orders, payment orders, bank statements, etc.);

an extract from the taxpayer’s personal pension account in a non-state pension fund (NPF), which must indicate the full name and amount of pension contributions paid under the relevant pension agreement during the tax period.

To receive a social tax deduction for additional contributions to a funded pension to the Pension Fund of the Russian Federation (PFR) or to a non-state pension fund (NPF):

(paragraph 2, paragraph 5, paragraph 1 of Article 219 “Social tax deductions” of the Tax Code of the Russian Federation)

copies of payment documents submitted to the Pension Fund of the Russian Federation confirming the payment of contributions to the Pension Fund, with notes from the credit organization on execution in person or through the body with which the Pension Fund of the Russian Federation has concluded an agreement on mutual certification of signatures, or

a certificate from the tax agent (employer) about the amounts of additional insurance contributions withheld by him and transferred on your instructions in the form,

approved By Order of the Federal Tax Service of Russia dated December 2, 2008 N MM-3-3/634@;

certificate(s) from the accounting department at the place of work on the amounts of accrued income and withheld taxes (NDFL) for the corresponding past year (form 2-NDFL).

Attention. Although tax legislation does not contain a requirement to submit a certificate in Form 2-NDFL, it is better to prepare one.

Step 2. Completing your tax return

The tax office provides a tax deduction for the income of the year in which the expenses were incurred. Based on the prepared documents, it is necessary to fill out a tax return in form 3-NDFL.

Attention. Social tax deductions are provided in the amount of actual expenses incurred, but in total no more than 120,000 rubles. in a year.

Step 3. Preparing an application for a refund of income tax (NDFL) from the budget

(Clause 6 of Article 78 “Credit or refund of amounts of overpaid taxes, fees, penalties, fines” of the Tax Code of the Russian Federation).

If the tax return calculates the amount of tax to be refunded from the budget,

together with the tax return and supporting documents can be prepared

statement for a refund of income tax (NDFL) in connection with the costs of paying pension contributions to a non-state pension fund (NPF) for non-state pension provision.

As practice shows, the tax office may ask you to submit this application after the desk audit has been completed and the right to an income tax refund has been confirmed.

Step 4. Submitting a completed tax return with documents to the territorial tax office at your place of residence

(Clause 2 of Article 219 “Social tax deductions” of the Tax Code of the Russian Federation).

As a general rule, a tax return is submitted to the tax office no later than April 30 of the year following the previous year.

(Clause 1 of Article 229 “Tax Declaration” of the Tax Code of the Russian Federation).

But if you submit a tax return solely for the purpose of obtaining tax deductions for income tax (NDFL), then the established deadline for filing a tax return of April 30 does not apply to this case.

In this case, a tax return along with documents confirming the right to receive a tax deduction and an application for receiving a tax deduction can be presented at any time throughout the year, following the year for which you are claiming a tax deduction.

The tax return along with the necessary documents can be submitted to the tax office:

by mail in a valuable letter with an inventory of the contents;

through a representative acting on the basis of a notarized power of attorney.

(Clause 3 of Article 29 “Authorized representative of the taxpayer” of the Tax Code of the Russian Federation).

via the Internet, for example using the Unified Portal of State and Municipal Services.

When submitting documents in person or through a representative, you must prepare two copies of the tax return or a covering letter indicating all the documents and ask the tax inspector to put an acceptance mark on the second copy of the tax return (letter).

In the event of a dispute with the tax office, this will allow you to confirm that the necessary documents have been submitted. Submitting a tax return and supporting documents electronically will not eliminate the need to come to the tax office in person, since the tax return must be signed.

Attention. When submitting copies of documents confirming the right to a social tax deduction to the tax office, you should, if possible, have their originals with you for verification by the tax inspector.

Step 5. All that remains is to wait for the tax inspectorate to carry out an audit and, in the case of filing an application for an income tax refund (NDFL), to receive a tax deduction.

A desk audit of a tax return is carried out within 3 months from the date of submission of documents to the tax office.

(Clause 2 of Article 88 “Desk tax audit” of the Tax Code of the Russian Federation).

If an application for a tax deduction was submitted at the same time, the money must be returned within 1 month from the moment the check is completed or from the moment when such a check should have been completed.

(Clause 6 of Article 78 “Credit or refund of amounts of overpaid taxes, fees, penalties, fines”, Article 88 “Desk tax audit” of the Tax Code of the Russian Federation;
clause 11 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 N 98).

In practice, the tax office transfers funds from the social tax deduction to the current account three and a half to four months after submitting a tax return to the tax office in form 3-NDFL.

Attention. The right to return income tax (NDFL) in connection with receiving a tax deduction is reserved for you for 3 years from the date of payment of personal income tax based on the results of the year in which pension contributions were made to the non-state pension fund (NPF) for non-state pension provision or additional insurance contributions for funded pension.

Option 2 for receiving a social tax deduction from pension contributions: Receiving a social tax deduction from pension contributions from an employer

If contributions to a non-state pension fund (NPF) for non-state pension provision or additional insurance contributions for a funded pension to the Pension Fund of the Russian Federation or to a non-state pension fund (NPF)

were withheld by the employer at your request from your salary and transferred to the NPF or Pension Fund,

then you can get a social tax deduction before the end of the year for those months in which the employer transferred contributions,

when applying for a social tax deduction directly to the employer.

(Article 216 “Tax period”, paragraph 6, paragraph 2 of Article 219 “Social tax deductions” of the Tax Code of the Russian Federation).

Important. An application for a social tax deduction for a pension is submitted once.

To receive a social tax deduction from employer pension contributions, it is recommended to follow the following sequence of actions.

Step 1. Prepare an application along with supporting documents and submit it to the employer.

To receive a social tax deduction for pension contributions, write an application addressed to the employer.

The employer has the basic necessary documents, but the application for contributions to the non-state pension fund (NPF) for non-state pension provision may require copies of:

documents confirming the degree of relationship with the person for whom you paid pension contributions to the NPF.

This is a marriage certificate, a birth certificate (adoption documents), a child’s birth certificate (documents establishing guardianship (trusteeship) or adoption), a certificate confirming the child’s disability;

pension agreements with non-state pension funds (if the employer does not have a copy).

If the pension agreement does not contain information about the NPF license, it is necessary to submit a copy of the license certified by the signature of the head and the seal of the NPF.

Step 2. Obtaining a tax deduction.

After receiving the application and all necessary documents, the tax agent (employer) will provide you with a social tax deduction for pension contributions before the end of the year.

Social tax deduction for pension contributions is provided in the amount of pension contributions actually paid during the tax period, but not more than 120,000 rubles. in year.

(paragraph 7, paragraph 2, article 219 “Social tax deductions” of the Tax Code of the Russian Federation).

In this case, the amount of excess pension contributions is not carried over to the next year.

On January 1, 2008, Federal Law No. 216-FZ of July 24, 2007 “On Amendments to Part Two of the Tax Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation” came into force. According to the Law, amendments have been made to Article 219 of Part Two of the Tax Code of the Russian Federation “Social tax deductions”, which establish a social tax deduction for contributions paid under a non-state pension agreement.

The introduction of a social tax deduction for a non-state pension fund investor means the possibility of a refund of taxes paid upon receipt of income (wages, etc.), which were then sent to a non-state pension fund as contributions.

Refunds are typically transferred by tax authorities via wire transfer to the taxpayer's bank account within a few weeks of the depositor filing his tax return.

The new edition of Article 219 of Part Two of the Tax Code of the Russian Federation states:
"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:
...
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 the non-state pension fund in his own favor and (or) in favor of the spouse (including in favor of the widow, widower), parents (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 pension insurance agreement (agreements) concluded) with an insurance organization in its favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship (trusteeship)) - in the amount actually expenses incurred subject to 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.

2. Social tax deductions specified in paragraph 1 of this article are provided on the basis of a written application from the taxpayer when submitting a tax return to the tax authority by the taxpayer at the end of the tax period.
...
Social tax deductions specified in subparagraphs 2 - 4 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 100,000 rubles in the tax period. If in one tax period a taxpayer has expenses for training, medical treatment, expenses under a non-state pension agreement (agreements) and under a voluntary pension insurance agreement (agreements), the taxpayer independently chooses what types of expenses and in what amounts are taken into account within the maximum amount social tax deduction specified in this paragraph."

What is required to receive a deduction?

1. At the end of the tax period, the NPF investor must submit a tax return and a statement of desire to receive a social tax deduction to the tax authority.

2. The expenses indicated in the declaration for which a social tax deduction is obtained must be confirmed, that is, the NPF contributor must provide documents confirming his actual expenses for non-state pension provision.

What is the amount of funds transferred to the investor upon receipt of a tax deduction?

Example 1. During 2007, the investor paid contributions to a non-state pension fund in the amount of 20,000 rubles, while he did not have other expenses specified in the article (for example, for treatment, for training), or he does not intend to claim them as a tax deduction. In this case, the tax base for receiving a social tax deduction will be 20,000 rubles, and 13% of this amount is due for refund, i.e. 2,600 rubles.

Example 2. During 2007, the investor paid contributions to a non-state pension fund in the amount of 200,000 rubles, in addition, he had expenses for treatment and training. In this case, the Investor is entitled to a refund of 13,000 rubles, which is 13% of 100,000, since the maximum amount of all expenses for which a social tax deduction can be obtained is 100,000 rubles.

When can I get a tax deduction?

The right to receive a social tax deduction for pension contributions can be used for the first time already in 2008 by filing a 2007 tax return with the tax authorities at any time throughout 2008.

You can apply for a tax deduction not in 2008, but later, but you should keep in mind that, in accordance with paragraph 8 of Article 78 of the Tax Code of the Russian Federation, tax returns with applications for social deductions can be submitted within three years after the end of the tax period in which the relevant expenses were incurred. This means that if you file a return in 2011, you will not be able to receive a social tax deduction for contributions made in 2007.

Where to apply for a tax deduction?

To receive a tax deduction, you must contact the tax office at your place of residence with an application for a social tax deduction and submit a tax return, as well as documents confirming your actual expenses for non-state pension provision.

Forms and composition of documents are still not approved tax authorities, but by analogy with other types of tax deductions, you will most likely be required to submit the following documents:

a document confirming payment of pension contributions;
an extract on the state of the pension account of the NPF contributor/participant (taxpayer) for the expired tax period, certified by the seal and signature of the NPF;
a copy of the license of the NPF in which you have an open pension account;
pension agreement (copy) concluded with a non-state pension fund (hereinafter referred to as NPF), which has a license to carry out activities related to non-state pension provision;
a document (copy) confirming the fact of the taxpayer’s relationship with the person, if the pension agreement is concluded in favor of a third party (marriage certificate; birth (adoption) certificate; birth (adoption) certificate of a child; document (resolution, certificate) of the guardianship and trusteeship authorities on the appointment of guardianship or guardianship of a child, other documents);
certificate 2-NDFL.
Personal income tax upon termination of a pension agreement

In the event of termination of the pension agreement at the initiative of the investor and payment of the redemption amount to him, the NPF is obliged to withhold tax, which is calculated (for each calendar year) based on the amount of pension contributions paid by the investor, for which he was entitled to receive a social tax deduction.

Example 3. The investor paid pension contributions to a non-state pension fund for 3 years, from 2007 to 2009 inclusive, and in 2010 terminated the pension agreement. When calculating the redemption amount, NPF will withhold tax as follows:

The depositor (taxpayer), who during the periods of payment of contributions under the agreement had the right to a deduction under the pension agreement, but didn't use it, can obtain a certificate about this from the tax authority at the place of residence. If such a certificate is submitted to a non-state pension fund, the latter will not withhold personal income tax from the amount of pension contributions paid.
This procedure does not apply when transferring a monetary (redemption) amount to another non-state pension fund.

The Tax Code of the Russian Federation regulates the procedure for providing citizens of the Russian Federation with various types of tax benefits in the form of deductions. Tax deductions for expenses spent on providing a pension in a non-state pension fund, as well as voluntary pension insurance and life insurance of the taxpayer are considered social tax deductions.

Other social benefits for paying tax are also:

Tax deductions related to charitable expenses;

Tax deductions for the purchase of medicines and treatment (including sanatorium-resort);

Tax deductions for education;

Tax deductions when forming the funded part of a labor pension;

In our article we will talk about a tax deduction, the provision of which is somewhat out of the general rules for their provision - an income tax benefit (NDFL), provided for expenses on the formation of pension savings in a non-state pension fund and on voluntary pension formation.

Features of providing a tax deduction for pension contributions

So, a deduction for the formation of pension savings in a non-state pension fund, as well as for the voluntary formation of pension savings and for voluntary life insurance for a period of more than years, can be obtained without contacting the tax authority at the place of residence. To do this, it will be enough for you to contact your employer with the appropriate application and the necessary set of documents, which will be discussed below. It should be noted that this procedure for applying for a tax deduction is possible only if contributions to a non-state pension fund were made through deductions from your salary and transferring them to the accounts of the relevant funds.

Tax deductions can be obtained for the following types of expenses:

when concluding a non-state pension agreement with non-state pension funds;
for voluntary pension insurance under contracts concluded with insurance organizations;
with voluntary life insurance for a period of over 5 years.

Tax legislation establishes that you can form such savings, as well as enter into contracts for voluntary life insurance, not only for yourself personally, but also for your spouse, your parents (adoptive parents), for your disabled children (including in the case of your guardianship or trusteeship over them).

Important! Tax legislation sets a limit of 120,000 rubles per year. This is the maximum amount from which a tax deduction can be calculated; if your contributions exceed the established limit, then the deduction will still be made only from the amount of 120,000 rubles.

How to get a tax benefit for voluntary pension insurance

If for some reason the taxpayer was unable to obtain a tax deduction for pensions at work, it is necessary to contact the tax authority.

Initially, it is necessary to fill out a tax return in the form 3-NDFL established by law (except for the case described above);
From the accounting department of the organization in which you work, request a certificate of income for the past year indicating all types of income, as well as taxes paid on them to the state budget. Certificate form – 2-NDFL;
Attach to the set of documents photocopies of the relevant contracts confirming the costs incurred for voluntary insurance;
When forming pension savings for a spouse, a disabled child, your parents, a ward or adopted child, as well as when concluding a life insurance agreement, you need to submit additional documents to the tax authority, namely:

marriage certificate, in case of payment of contributions for a spouse;
certificate of adoption or birth, when the taxpayer pays contributions for his parents or adoptive parents;
certificate of adoption, guardianship or birth, when the taxpayer pays contributions in relation to his children (his own or adopted ones), in addition, if the child is disabled, then an appropriate document confirming this fact is required.

Next, you need to collect all copies of payment receipts and other documents confirming the expenses you actually made in order to pay your contributions. These include cash receipts, orders, payment orders, and so on. Having collected the full package of the above documents, contact the tax office at your place of residence.

It should be noted that if the employer nevertheless made deductions from your salary in accordance with an agreement on non-state provision of a future pension, as well as voluntary insurance of pension savings or voluntary life insurance, and the funds were transferred directly to the accounts of the relevant pension and insurance organizations, then the employee has the right to count on receiving social security tax deduction before the end of the current year. To do this, you just need to contact your employer, making a handwritten application.

You should also remember, when contacting a tax inspector at the tax service and submitting a package of documents with copies, that you must have the original of each document with you. The tax inspector may ask you to present them for reconciliation. In addition, if it follows from the declaration you completed that the calculated amount of tax should be returned from the budget, then you must submit an additional application for a refund of personal income tax in connection with the costs of paying contributions for the formation of pensions or life insurance.

Any citizen officially working in the Russian Federation regularly makes payments to the budget - 13 percent of their income. That is, personal income tax. At the same time, participants in the state/co-financing program have the right to partial reimbursement of expenses incurred - a tax deduction. This deduction is equal to 13 percent of those insurance premiums that were paid voluntarily. The maximum annual contribution amount is 120 thousand rubles. Accordingly, the maximum amount that you can expect to be returned is 15,600 rubles/year.

2 ways to get a tax deduction from your pension

Receiving a deduction is available to a person who has made voluntary contributions to the funded part of his pension.

You can return part of your contributions in two ways:

Through the accounting department of the company you work for

Until 2013, deductions for contributions that were paid under the co-financing program were received only after the end of the tax period, and only at their (local) tax office. From 01/01/13, in accordance with Federal Law No. 279 of December 29, 2012, the procedure for obtaining a deduction was simplified - now every insured person can apply for this deduction directly from the employer. Namely, in accounting, by simply writing an application at your place of work. It is worth noting that this procedure for obtaining a deduction applies only to those contributions that were paid this year under the co-financing program. As for the deduction for the past 3 years, it is still received from the tax authorities.

Through tax authorities

In this case, you should submit a package of documents to the tax office based on the results of 1-3 years (at your place of residence).

Deadlines for registration and receipt of deductions

An application for a deduction can be submitted from the day on which the tax was paid, which is subject to refund - that is, annually after the end of the year. This can be done throughout the year, but no later than April 30 of the year following the year in which the contribution was paid.

On a note:
The pension deduction applies exclusively to those contributions that were made...

To a non-state pension fund - from 1/01/07.
And according to the co-financing program - introduced from January 1, 2009.

The tax authorities will need a maximum of 3 months to verify the documents, after which the applicant will be notified of the decision. If a tax deduction is denied, you should find out the reason for the refusal and resubmit your application, taking into account the errors. Usually the refusal is due to inconsistency of the data provided by the applicant.

When will the funds be transferred? If the documents are filled out correctly - within a month. The funds are transferred to a current account that was opened by the applicant in any Russian bank.

Deduction from pension co-financing - what is your right to?

An applicant participating in the co-financing program has the right to a deduction for both his pension contributions and other social expenses.

In particular, it is possible to get back 13 percent of the funds spent on...

Training (your own, for children up to 24 years old). Note: maternity capital is not relevant (it is not taken into account).
Charity.
Treatment in Russian medical institutions.
Purchasing medications prescribed by a doctor.

The largest amount for deduction (per year) is 120,000 rubles. Provided that the costs of training/treatment were high, the size of the maximum amount should be clarified with the tax office.

Conditions for receiving a deduction

To return the required 13 percent (deduction), you must provide the list of documents established by law to the tax office. You should contact the authorities directly at your place of residence. After checking their accuracy and subject to a positive decision, the citizen will be invited to the Federal Tax Service to sign the relevant act. After which the deduction is returned to the applicant in cash to the account indicated in the submitted documents.

Well, the main condition for registering and receiving a deduction is, of course, the presence of official income. That is, wages from which 13% is regularly deducted. 130 rubles are refundable. for every 1000 rubles contributed.

Package of documents for obtaining a pension tax deduction

The topic of tax deduction is of interest to many Russian citizens, but few people have information on how to realize this opportunity.

It is worth noting right away that we are talking about tax deductions from pension contributions in favor of non-state pension funds. In our article we will examine this issue in detail.

Tax deductions can be obtained for the following contributions:

Under voluntary pension insurance agreements with insurance organizations.
Under voluntary life insurance contracts. The employee has the right to receive this deduction at the place of official employment by contacting the employer.
Under voluntary life insurance contracts, if they were concluded for a period of at least five years.
Under voluntary pension insurance contracts concluded with insurers.

Citizens have the right to enter into these agreements and pay contributions under them not only in their favor, but also in favor of their parents (adoptive parents are also included), spouse, disabled children (including those under guardianship (trusteeship)) or adopted.

If we turn to clause 4 of Art. 219 of the Tax Code of the Russian Federation, it spells out the procedure for providing a social tax deduction for expenses on non-state provision, voluntary life insurance and voluntary pension insurance.

Important! 120,000 rubles is the maximum amount of paid pension (insurance) contributions from which the tax deduction will be calculated.

To receive a deduction for the costs of paying pension (insurance) contributions, the taxpayer will need:

Fill out a tax return at the end of the year in which contributions were paid. The document is filled out according to form 3-NDFL.
Contact the accounting department of the organization in which you work and get a certificate of the amounts of accrued and withheld taxes for the corresponding year. The certificate must be drawn up according to 2-NDFL
Prepare a copy of the agreement (insurance policy) with a non-state fund (insurance company).
Prepare copies of payment documents recording the expenses that the taxpayer actually incurred to pay the contributions. These can be payment orders, cash receipt orders, cash register receipts, etc.
Prepare copies of documents that confirm the degree of relationship with the person for whom the tax payer paid pension (insurance) contributions. What documents will be needed:
- Birth certificate (adoption documents) of the taxpayer, if he paid fees for his parents (adoptive parents).
- If the taxpayer paid contributions for a spouse, you will need to bring a marriage certificate.
- Child's birth certificate (documents establishing guardianship (trusteeship) or adoption). If the taxpayer paid contributions for his disabled child, he will need a certificate confirming that the child is disabled. This category also includes children under guardianship (trusteeship) and adopted children.
Submit to the tax authority at your place of residence a completed tax return with copies of documents confirming the right to receive a tax deduction for the costs of paying pension (insurance) contributions and actual expenses incurred.

If contributions under a non-state pension agreement (voluntary life insurance/voluntary pension insurance) were withheld by the employer from the taxpayer’s salary and transferred to the relevant pension funds (insurance companies), then a tax deduction can be obtained before the end of the year. You need to contact your employer with a corresponding application.

Important! When copies of documents confirming the right to a tax deduction are submitted to the tax authority, you will need to have their originals available for verification by the tax inspector.

If the tax return that was submitted to the relevant authority calculates the amount of tax to be refunded from the budget, then together with the tax return you will need to submit an application for a personal income tax refund in connection with the costs of paying pension (insurance) contributions.