Property tax deduction to an employee: peculiarities of provision by medical organizations

Abstract

The study is devoted to the analysis of the procedure for providing a property tax deduction for personal income tax to employees of medical organizations. It is noted that the deduction to employees can be provided only for the employee’s expenses for the purchase of residential property in the presence of several documents if the person works under an employment contract. It was noted to which types of employee’s income the property tax deduction can be applied. Disclosed documents that must be received by the employer to provide them with deductions. We considered the situations when providing a deduction not from the beginning of the tax period and disclosed the actions of the employer that he must take to avoid claims from the inspection authorities. Cases on granting property tax deductions to an employee in various situations were analyzed.