The composition of the documents required to confirm the right to receive a social tax deduction for tuition expenses has changed since January 1, 2024.
The Federal Tax Service of Moscow warned taxpayers about this in its letter dated 04/05/2024 No. 20-21/043125@.
The department explained that until January 1, 2024, the documents confirming the right to receive a tax deduction in the amount of tuition expenses were an agreement with an educational institution and payment documents (payment order, cash receipt, etc.). At the same time, the certificate of tuition payment was not a document confirming the taxpayer's right to receive the tax deduction in question for expenses until 01.01.2024.
Starting with the expenses incurred by taxpayers from 01.01.2024, confirmation of the right to the specified tax deduction is the "Certificate of payment for educational services for submission to the tax authority", the form of which is approved by Order of the Federal Tax Service of 18.10.2023 No. ED-7-11/755@.
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