вівторок, 14 жовтня 2008 р.

Квитанції з сумою відсотків

У листі 28.08.2008 N 11636/5/17-0716 говориться

згідно із пп. 5.2.1 п. 5.2 ст. 5 Закону до складу податкового кредиту включаються фактично понесені витрати, підтверджені платником податку документально, а саме: фіскальним або товарним чеком, касовим ордером, товарною накладною, іншими розрахунковими документами або договором, які ідентифікують продавця товарів (робіт, послуг) та визначають суму таких витрат. Надання як підтвердних документів щодо понесення витрат будь-яких інших документів, окрім розрахункових і платіжних, зокрема, довідок, виписок або інших письмових підтверджень сплати грошових коштів, Законом не передбачено. Тобто згідно із нормами Закону, для реалізації фізичною особою права на податковий кредит щодо частини суми процентів за іпотечним житловим кредитом, вона повинна надати в якості підтвердного документа розрахунковий документ, який підтверджує сплату безпосередньо суми процентів за таким кредитом.
Все на що спромоглас податкова - це звернутись до нацбанку, щоб той рекомендував банкам видавати квитанції "по новому"

19 коментарів:

telltale сказав...

Шановні, тобто, якщо в мене є квитанціі за рік без вказівки суми відсотків, то я в прольоті?

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И я... уві. И бінк на встречу не идет, чтобі віписать мне мемореалки (мотивирует тем, что их система не печатает так). Плакала моя надежда...

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